A quick IRES + IRAP estimate for an Italian limited company (e.g. SRL), starting from profit. Indicative by design: the real math is your accountant's.
The IRAP base (net production value) is usually higher than profit: enter it if you know it; otherwise we use profit.
Indicative estimate for information only, using standard rates (IRES 24%, IRAP 3.9% - regions can change it). It ignores deductions, tax adjustments, carried-forward losses, tax credits and special regimes. It is not tax advice: the real calculation belongs to your accountant.
IRES is 24% of taxable income. Taxable income starts from accounting profit and is corrected by tax adjustments (non-deductible costs, non-taxable revenue): that's why the real number almost always differs from the estimate.
The standard IRAP rate is 3.9%, applied to net production value - a broader base than profit, which for example doesn't fully deduct certain personnel costs or financial charges. Regions can raise or lower the rate.
Deductions, accelerated depreciation, tax credits, carried-forward losses: the rules can move the number a lot. The estimate gives you the order of magnitude, not the payment slip.
Ditta doesn't replace your accountant: it keeps the numbers in order all year - invoices, transactions, margins - so when tax time comes the data is ready, with no surprises.
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