Joint-stock company (SPA) vs Limited liability company (SRL) — tax comparison 2026
Compare the tax burden of the two legal forms with your own numbers, using each calculator below.
| Joint-stock company (SPA) | Limited liability company (SRL) | |
|---|---|---|
| Description | Same as SRL (limited company). | Corporate tax (IRES) + IRAP on profit, withholding on dividends. |
Official sources
- Agenzia delle Entrate — IRPEF, IRES, IRAP, regime forfettario
- INPS — Contributi Gestione Separata / artigiani-commercianti
- Normattiva — Testi di legge ufficiali + Legge di Bilancio