Italy SPA Company Tax Calculator 2026

Built by Luigi R., BizTaxCalc, using official Italy rates. Tax year 2026, updated 5 August 2026.

An SPA follows the same taxation as limited companies: IRES 24% and IRAP 3.9% on profit, plus a 26% withholding on distributed dividends.

Calculate estimate

Country

Legal form

Tax year

The year whose rates apply (they change with each Budget Law). Enter that year's revenue.

Revenue / fees for the year (€)

Activity (ATECO profitability coefficient)

Documented expenses for the year (€)

Pension fund (contributions)

35% contribution reduction (flat-rate artisans/traders)

Activity category

Activity type (coefficient)

Flat-rate income tax payment (option)

ACRE: 50% contribution cut (1st year)

Start-up: first 5 years (reduced 5% rate)

First year of activity (contributions not yet paid → not deductible)

Pre-tax profit

Distribute profits as dividends

Result

Fill in the data and press “Calculate”.

Italy Joint-stock company (SPA) tax rates 2026

Italy Joint-stock company (SPA) tax rates 2026 (official rates, national level)
Band or item	Rate
Corporate income tax	24%
Regional production tax (IRAP)	3.9%
Dividend tax (on distribution)	26%

Source: www.agenziaentrate.gov.it

How it is calculated

The engine is identical to the SRL: IRES and IRAP on profit, withholding on distributed dividends.

Frequently asked questions

What is the tax difference between SPA and SRL?

For income taxes the treatment is the same (capital companies): IRES, IRAP and dividend withholding.

Official sources

Agenzia delle Entrate — IRPEF, IRES, IRAP, regime forfettario
INPS — Contributi Gestione Separata / artigiani-commercianti
Normattiva — Testi di legge ufficiali + Legge di Bilancio