Module 119 min2269 wordsFree — no account
Dividend or director's fee: how the two ways of paying an SRL partner are taxed
Dated official sources, and the contents this module links to · 1 section
Official sources
- Gazzetta Ufficiale — TUIR (Presidential Decree 917/1986), Art. 95, paragraph 5, directors' fees, consolidated text version 8, the last one in force before Legislative Decree 117/2026 — verified on September 25, 2026
- Gazzetta Ufficiale — TUIR (Presidential Decree 917/1986), Art. 50, paragraph 1, letter c-bis), income treated like employment income, consolidated text version 23 — verified on September 25, 2026
- Gazzetta Ufficiale — TUIR (Presidential Decree 917/1986), Art. 47, profits from shareholdings, paragraphs 1, 3, 5 and 7, consolidated text version 17 — verified on September 25, 2026
- Gazzetta Ufficiale — Presidential Decree 600/1973, Art. 24, withholding on income treated like employment income, paragraph 1, consolidated text version 12 — verified on September 25, 2026
- Gazzetta Ufficiale — Presidential Decree 600/1973, Art. 27, withholding on dividends, paragraphs 1, 1-bis and 2, consolidated text version 24 — verified on September 25, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Standard IRES rate on the SRL's taxable income — 24 %
agenziaentrate.gov.it · 2026 rules - Final withholding on dividends paid to a resident individual — 26 %
gazzettaufficiale.it · 2026 rules - Rate of the first IRPEF bracket — 23 %
gazzettaufficiale.it · 2026 rules - Upper limit of the first bracket — 28,000 €
gazzettaufficiale.it · 2026 rules - Rate of the second bracket, from 2026 — 33 %
gazzettaufficiale.it · 2026 rules - Upper limit of the second bracket — 50,000 €
gazzettaufficiale.it · 2026 rules - Rate above the second bracket — 43 %
gazzettaufficiale.it · 2026 rules
Contents linked from this module
- IRPEF bracket calculator
Computes gross IRPEF on a taxable income and shows the marginal rate at which an extra fee is taxed.
- Dividend taxation calculator
Works out the 26 % withholding and the net dividend, starting from the gross dividend or from the company's profit.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.