Forfettario partita IVA vs an SRL
A partita IVA on the forfettario is you, personally, taxed on a coefficient of revenue. An SRL (or SRLS) is a separate limited company with its own corporate tax (IRES 24% + IRAP) and limited liability. Most solo founders start as a forfettario; the SRL makes sense at higher profit or when liability and structure matter.1
Solo, under €85k, want the lowest tax and least admin, comfortable with personal liability.
Higher profits, partners/investors, need limited liability, want to retain earnings in the company or build a sellable entity.
The verdict
Below €85k the forfettario is cheaper and far simpler. The SRL wins on liability protection, raising investment, multiple owners, and retaining profit — but brings corporate tax, mandatory bookkeeping and a commercialista. It's a structure decision as much as a tax one.2
Frequently asked questions
Is a forfettario cheaper than an SRL?
For a solo freelancer under €85k, yes — usually significantly. The SRL's advantages are liability protection, investors and profit retention, not lower tax at small scale.
When should I switch from a partita IVA to an SRL?
Common triggers: consistently exceeding the forfettario ceiling, taking on partners or investors, meaningful liability exposure, or wanting to keep profits in the company rather than draw them personally.
Terms used on this page
Sources
- 1.Normattiva — L. 190/2014, art. 1 commi 54–89 e Allegato 4 (regime forfettario, coefficienti di redditività)
- 2.Normattiva — TUIR (DPR 917/1986), artt. 11 e 13 (IRPEF)
Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.