Forfettario
Sole trader with substitute tax
Net in pocket
€34,069.28
Total tax + contributions: €13,930.72 · Effective rate: 23.2%
Show calculation details
- INPS contributions
- €12,200.76
- Income tax
- €1,729.96
Free Italy business calculator
SRL or sole trader in Italy?
Compare your estimated taxes, contributions and money in your pocket before choosing a business structure.
Your activity
Estimated comparison
Estimated cheapest option: Forfettario. Difference versus the next option: €7,962.24.
Ordinary sole trader
IRPEF plus regional and municipal surcharges
Net in pocket
€25,855.51
Total tax + contributions: €22,144.49 · Effective rate: 36.9%
Show calculation details
- INPS contributions
- €12,513.60
- Income tax
- €8,910.51
SRL
IRES, IRAP, salary taxes and dividends
Net in pocket
€26,107.04
Total tax + contributions: €21,892.96 · Effective rate: 36.5%
Show calculation details
- INPS contributions
- €6,256.80
- Income tax
- €4,441.13
- IRES + IRAP
- €6,696.00
- Dividend tax
- €4,499.04
- Profit retained in SRL
- €0.00
How this is calculated
Forfettario follows L. 190/2014: its statutory profitability coefficient and 5% or 15% substitute tax. Ordinary income follows art. 11 TUIR as amended by L. 199/2025: the 2026 IRPEF brackets plus surcharges. SRL applies the 24% IRES and 3.9% IRAP figures documented in the Italian corporate-tax guide, then taxes salary and distributed dividends at 26%.
Estimate only
This calculator is an estimate, not professional tax advice. It excludes credits, deductions and facts that require a commercialista review.