Flat-rate regime, ordinary regime or SRL: how the same profit is taxed

Every figure and its source

Every figure in this module anchored to a fiscal constant, with the official page that establishes it.

• Flat-rate substitute tax, instead of IRPEF and surcharges — 15 %
  agenziaentrate.gov.it · 2026 rules
• Reduced rate for a new business meeting the three conditions — 5 %
  agenziaentrate.gov.it · 2026 rules
• Length of the reduced rate — 5 years
  agenziaentrate.gov.it · 2026 rules
• Maximum takings in the previous year to get in — 85,000 €
  agenziaentrate.gov.it · 2026 rules
• Takings above which the regime ends in the same year — 100,000 €
  agenziaentrate.gov.it · 2026 rules
• Maximum gross spending on employees and collaborators — 20,000 €
  agenziaentrate.gov.it · 2026 rules
• Ceiling on the previous year's employment income, for 2025 and 2026 — 35,000 €
  agenziaentrate.gov.it · 2026 rules
• First IRPEF band, up to — 28,000 €
  gazzettaufficiale.it · 2026 rules
• Second IRPEF band, up to — 50,000 €
  gazzettaufficiale.it · 2026 rules
• Rate of the first band — 23 %
  gazzettaufficiale.it · 2026 rules
• Rate of the second band, from 2026 — 33 %
  gazzettaufficiale.it · 2026 rules
• Rate above the second band — 43 %
  gazzettaufficiale.it · 2026 rules
• Standard IRES rate for an SRL — 24 %
  agenziaentrate.gov.it · 2026 rules
• Reward IRES rate, for the 2025 tax period only and subject to conditions — 20 %
  agenziaentrate.gov.it · 2026 rules

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