GoLarge domestic market
Around 59 million people and one of Europe's largest economies.
Company formation
Company Formation in Italy
Italy is one of Europe's largest economies with access to a domestic market of around 59 million people. The SRL is the most common limited company; formation runs via a notary and registration in the Registro delle Imprese. Legal status: 2026, without guarantee.
IRES 24 %SRLS from €159 m domestic market
Key figures
Italy at a glance
24 %
IRES (corporate tax)
1 €
SRLS formation from
a few weeks
Time to registration
+56.599
Net company growth 2025
Advantages
What speaks for Italy
Low-threshold entry
The simplified SRLS can be formed from €1 of capital.
Growing company base
Significant net growth of +56,599 companies in 2025.
Tax comparison
Example: €100,000 profit
| Germany | Italy | |
|---|---|---|
| Corporate tax | ~30 % (effective) | IRES 24 % + IRAP ~3.9 % |
| Tax on €100,000 profit | ~€30,000 | ~€27,900 |
| Special feature | Municipal trade tax | regional IRAP, e-invoicing duty (SDI) |
“IRES premiale”: incentives for reinvesting/hiring companies — check continuation case by case.
Legal forms
Legal forms at a glance
| Legal form | Minimum capital | Liability | Typical use |
|---|---|---|---|
| SRL | €10,000 | limited | Standard SMEs |
| SRLS (simplified) | €1 to €9,999.99 (fully paid in) | limited | Micro formation |
| SPA (joint-stock) | €50,000 | limited | Larger firms, capital market |
| SNC / SAS | none | (partly) unlimited | Partnerships |
| Branch | — | parent liable | Market entry |
Formation must go through an Italian notary (notaio); the company comes into existence upon registration. Electronic invoicing (SDI) is mandatory.
Process
How incorporation works
Legal form & capital
Choose SRL, SRLS or SPA.
Codice Fiscale
Apply for the Italian tax code.
Notary appointment
Atto costitutivo at the notary.
Registro delle Imprese
Registration in the business register.
Partita IVA + e-invoicing
VAT number and SDI connection.
Bank account, INPS/INAIL
Open the account; social security when hiring.
Usually a few weeks until registration.
Costs
Costs (indicative)
Notary, chamber of commerce fees, stamp duty; depends on legal form and province (indicative).
Taxes
Corporate taxes
| Item | Rate |
|---|---|
| IRES (corporate tax) | 24 % |
| IRAP (regional production tax) | approx. 3.9 % (regional) |
| VAT (IVA), standard rate | 22 % |
Knowledge check
Worth remembering
Tap a card to reveal the answer. Content AI-assisted and editorially reviewed.
IRES rate?
Show answer
24 % (+ IRAP ~3.9 %).
Minimum capital SRL?
Show answer
€10,000 (SRLS from €1).
Where is it registered?
Show answer
Registro delle Imprese.
Location in numbers
Italy in numbers
| Metric | Value |
|---|---|
| Net company growth 2025 | +56,599 (2024: +36,856) |
| New openings per year | ~312,000–324,000 |
| Population (domestic market) | ~59 m |
Latest developments
Latest developments (as of July 2026)
- Significant net growth of companies in 2025 (mainly due to fewer closures).
- IRES incentives for reinvesting/hiring companies (“IRES premiale”; check continuation case by case).
- Comprehensive e-invoicing obligation (SDI).
FAQ
Frequently asked questions about Italy
How much capital does an SRL need?
Normally €10,000, as SRLS from €1.
How high is the company tax?
IRES 24 % plus regional IRAP (~3.9 %).
Do I need a notary?
Yes, formation goes through an Italian notary.
How long does it take?
Usually a few weeks until registration.
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Sources & disclaimer
Sources
This page is for general information only and does not replace legal or tax advice. Binding information is provided by the competent authorities of the respective country and by lawyers, notaries and tax advisors licensed there. For the tax consequences of relocating from Germany or Austria, tax advisors licensed in those countries are responsible. All information without guarantee. Status: July 2026. For an individual assessment: contact@goglobal.associates.
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