Italy SRL Company Tax Calculator 2026

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

An SRL is a limited company: profit is taxed with IRES (24%) and IRAP (3.9%); distributing profits to individual shareholders adds a 26% dividend withholding.

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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 Limited liability company (SRL) tax rates 2026

Italy Limited liability company (SRL) 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

Pre-tax profit
− IRAP 3.9% and − IRES 24%
= net company profit; if distributed, − 26% dividend withholding

The overall burden on distributed profit can exceed 43%.

Frequently asked questions

How much tax does an SRL pay?

On profit: IRES 24% + IRAP 3.9% (base). If profits are distributed, dividends bear a further 26% 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