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Flat-rate regime, ordinary regime or SRL: how the same profit is taxed
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 280 words · 3 min
Worked example
Giulia runs the numbers on her taxable income
On taxable income of 40,000 €, Giulia pays 6,000 € at 15 % as a flat-rate taxpayer, or 2,000 € at 5 % for five years if she meets the three start-up conditions. Under the ordinary regime gross IRPEF would be 10,400 €, before credits and surcharges. With an SRL, IRES would be 9,600 €, but the money would stay with the company, and Giulia would still have to pay it out to herself.
Practical case
Marco and 45,000 € of taxable income
Marco, a graphic designer, is leaving his salaried job and meets every flat-rate condition except those for the reduced rate, because he will carry on the same activity with other clients. He expects taxable income of 45,000 €. How much would he pay under the substitute tax, under 2026 gross IRPEF in bands and, if he set up an SRL with the same profit, under IRES? What is missing from the comparison?
Hint: No 5 % rate: the activity continues his earlier work. For IRPEF, split 45,000 € between the first and the second band.
Show the solution
Flat-rate: 45,000 € × 15 % = 6,750 €. Gross IRPEF: 28,000 € × 23 % = 6,440 €, plus 17,000 € × 33 % = 5,610 €, total 12,050 €, before credits and surcharges. IRES: 45,000 € × 24 % = 10,800 €, owed by the company. Missing: tax credits, surcharges, the SRL's IRAP, the tax on profit once it reaches Marco, and INPS contributions; and the flat-rate taxable amount, computed with a coefficient, will not really equal the other two.
Answer: Substitute tax 6,750 €, gross IRPEF 12,050 €, IRES 10,800 € payable by the company
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