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Corporate tax for an Italian SRL: IRES and IRAP

From accounting profit to business income, the ordinary 24 per cent IRES rate, the Redditi SC return and payment by F24. Then the reduced IRES rate for the period following 2024 and its five conditions, tested on figures. Finally IRAP: who pays it, on what base, and why this course gives no rate for it. 2026 rules.

Intermediate2 modules42 minFree course

2026 rules — verified on September 24, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

This content is part of the path: The first tax return of an Srl· Step 2 of 9· Next step: The Redditi SC return of an Italian SRL: from accounts to taxable income, deadlines and payments on account

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • Say which entities pay IRES and why an SRL is one of them
  • Explain how the taxable income of a company is built from the profit shown in its accounts
  • Apply the ordinary IRES rate to a taxable income and check the result
  • Place the Redditi SC return and the F24 payment in the company's calendar
  • Keep the 2026 rules apart from the texts that will replace them
  • State the single tax period to which the reduced IRES rate applies
  • List the conditions of the reduced rate and test each one on figures
  • Compute the minimum reserve and the minimum investment required
  • Explain what IRAP is, who pays it and on what base
  • Understand why this course gives no IRAP rate

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 121 minFree — no accountFrom the SRL's accounts to the IRES it owesWhat you will be able to do
    • Say which entities pay IRES and why an SRL is one of them
    • Explain how the taxable income of a company is built from the profit shown in its accounts
    • Apply the ordinary IRES rate to a taxable income and check the result
    • Place the Redditi SC return and the F24 payment in the company's calendar
    • Keep the 2026 rules apart from the texts that will replace them
    Read this module
  2. Module 221 minFree — no accountThe reduced IRES rate, and the other tax on the SRL: IRAPWhat you will be able to do
    • State the single tax period to which the reduced IRES rate applies
    • List the conditions of the reduced rate and test each one on figures
    • Compute the minimum reserve and the minimum investment required
    • Explain what IRAP is, who pays it and on what base
    • Understand why this course gives no IRAP rate
    Read this module

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (2)
    • Key figures (2)
    • Mistakes to avoid (2)
    • Official sources (2)

  • Exercise workbook (Word)

    Word

    • Learning objectives (2)
    • Key figures (2)
    • Mistakes to avoid (2)
    • Official sources (2)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

Download the handouts

Where this course leads

A course that leads neither to a calculator nor to a form cannot be published: this block is the visible counterpart of that rule.

Run the numbers

The linked calculators apply this course's rules to your own figures — for free.

File it

Step-by-step guides to the official forms cited in this course.

Go further

The courses that follow on from this one.

Read in Italian

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.