Italian corporate income tax (IRES) — work out the tax due
IRES is a flat tax: 24 % of the company's taxable income. For the single tax period following the one in progress on 31 December 2024 (2025 for a calendar-year company), the rate drops to 20 % if the company sets aside at least 80 % of its 2024 profits, invests part of them in new 4.0 or 5.0 capital goods, raises employment by at least 1 % and meets the other conditions.
2026 rules — verified on September 24, 2026Free, no account
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Sources and assumptions
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « L'aliquota d'imposta sui redditi delle società (Ires) è pari al 24%. »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « per il solo periodo d’imposta successivo a quello in corso al 31 dicembre 2024 (ossia, per i contribuenti con esercizio coincidente con l’anno solare, il 2025), la riduzione dell’aliquota dal 24 al 20%, al ricorrere di alcune condizioni »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « almeno l’80% degli utili 2024 deve essere accantonato ad apposita riserva »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « almeno il 30% di tali utili accantonati (comunque, non inferiore al 24% degli utili 2023 e, in ogni caso, non inferiore a 20.000 euro) va investito in beni strumentali nuovi »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « (comunque, non inferiore al 24% degli utili 2023 e, in ogni caso, non inferiore a 20.000 euro) »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « (comunque, non inferiore al 24% degli utili 2023 e, in ogni caso, non inferiore a 20.000 euro) »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « vanno assunti nuovi lavoratori dipendenti a tempo indeterminato in misura tale da garantire un incremento occupazionale di almeno l’1% rispetto al periodo d’imposta in corso al 31 dicembre 2024 »
Calculation assumptions
- Taxable income is taken as given: the tool does not derive it from the accounts, and applies no losses carried forward, tax credits or payments on account.
- The IRES premiale conditions are those you declare; the implementing rules of the ministerial decree of 8 August 2025 are not checked.
- IRAP (regional tax on productive activities) is not included.
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This topic in other countries
Each country applies its own law: these pages are written in its language and read from its official sources.
This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.