{"id":31236,"date":"2026-11-07T19:57:05","date_gmt":"2026-11-07T19:57:05","guid":{"rendered":"https:\/\/beneggiassociati.com\/?page_id=31236"},"modified":"2026-11-07T19:57:12","modified_gmt":"2026-11-07T19:57:12","slug":"partnership-or-limited-company-calculator-2026","status":"publish","type":"page","link":"https:\/\/beneggiassociati.com\/en\/partnership-or-limited-company-calculator-2026\/","title":{"rendered":"Partnership or limited company: tax and social security burden on the owners 2026"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"31236\" class=\"elementor elementor-31236 elementor-31233\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c3c695 e-flex e-con-boxed e-con e-parent\" data-id=\"7c3c695\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7f456c0 animated-fast e-flex e-con-boxed elementor-invisible e-con e-child\" data-id=\"7f456c0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:500}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0c1b821 elementor-widget__width-initial elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"0c1b821\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2bbaf4b e-con-full e-flex e-con e-child\" data-id=\"2bbaf4b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8fb5435 elementor-widget elementor-widget-heading\" data-id=\"8fb5435\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Partnership or limited company: tax and social security burden on the owners 2026<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e94983d e-flex e-con-boxed e-con e-parent\" data-id=\"e94983d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-536bd65 elementor-widget elementor-widget-text-editor\" data-id=\"536bd65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Owners\u2019 tax burden simulation<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-387f5c2 elementor-widget elementor-widget-heading\" data-id=\"387f5c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Partnership or limited company: how much tax and social security<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37b9ca0 elementor-widget elementor-widget-text-editor\" data-id=\"37b9ca0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>For the same income, the tool compares the total tax and social security burden of a partnership and of a limited company, for each owner and as distributed profits change. You enter annual income, distributed profits and the owners with their shares and any director\u2019s fee. The calculation runs in your browser and the result is always visible. The data you enter are neither sent nor stored unless you request the report, in which case they are kept for 12 months. The report is sent to the address you provide. Subscribing to the newsletter is optional.<\/p><p>The online calculation is a simplified comparison. The optional PDF report adds the item-by-item comparison, the breakdown by owner, the trend as distributed profits change, the assumptions and the legal references.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0a43617 e-flex e-con-boxed e-con e-parent\" data-id=\"0a43617\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c6793c9 elementor-widget elementor-widget-heading\" data-id=\"c6793c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The calculator<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24949b3 elementor-widget elementor-widget-html\" data-id=\"24949b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div id=\"bng-socpc\" class=\"bng-socpc\"><noscript><p>The calculator requires JavaScript to be enabled in the browser.<\/p><\/noscript><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9d9665 elementor-widget elementor-widget-html\" data-id=\"a9d9665\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div id=\"bng-socpc-gf\" hidden><script>\nvar gform;gform||(document.addEventListener(\"gform_main_scripts_loaded\",function(){gform.scriptsLoaded=!0}),document.addEventListener(\"gform\/theme\/scripts_loaded\",function(){gform.themeScriptsLoaded=!0}),window.addEventListener(\"DOMContentLoaded\",function(){gform.domLoaded=!0}),gform={domLoaded:!1,scriptsLoaded:!1,themeScriptsLoaded:!1,isFormEditor:()=>\"function\"==typeof InitializeEditor,callIfLoaded:function(o){return!(!gform.domLoaded||!gform.scriptsLoaded||!gform.themeScriptsLoaded&&!gform.isFormEditor()||(gform.isFormEditor()&&console.warn(\"The use of gform.initializeOnLoaded() is deprecated in the form editor context and will be removed in Gravity Forms 3.1.\"),o(),0))},initializeOnLoaded:function(o){gform.callIfLoaded(o)||(document.addEventListener(\"gform_main_scripts_loaded\",()=>{gform.scriptsLoaded=!0,gform.callIfLoaded(o)}),document.addEventListener(\"gform\/theme\/scripts_loaded\",()=>{gform.themeScriptsLoaded=!0,gform.callIfLoaded(o)}),window.addEventListener(\"DOMContentLoaded\",()=>{gform.domLoaded=!0,gform.callIfLoaded(o)}))},hooks:{action:{},filter:{}},addAction:function(o,r,e,t){gform.addHook(\"action\",o,r,e,t)},addFilter:function(o,r,e,t){gform.addHook(\"filter\",o,r,e,t)},doAction:function(o){gform.doHook(\"action\",o,arguments)},applyFilters:function(o){return gform.doHook(\"filter\",o,arguments)},removeAction:function(o,r){gform.removeHook(\"action\",o,r)},removeFilter:function(o,r,e){gform.removeHook(\"filter\",o,r,e)},addHook:function(o,r,e,t,n){null==gform.hooks[o][r]&&(gform.hooks[o][r]=[]);var d=gform.hooks[o][r];null==n&&(n=r+\"_\"+d.length),gform.hooks[o][r].push({tag:n,callable:e,priority:t=null==t?10:t})},doHook:function(r,o,e){var t;if(e=Array.prototype.slice.call(e,1),null!=gform.hooks[r][o]&&((o=gform.hooks[r][o]).sort(function(o,r){return o.priority-r.priority}),o.forEach(function(o){\"function\"!=typeof(t=o.callable)&&(t=window[t]),\"action\"==r?t.apply(null,e):e[0]=t.apply(null,e)})),\"filter\"==r)return e[0]},removeHook:function(o,r,t,n){var e;null!=gform.hooks[o][r]&&(e=(e=gform.hooks[o][r]).filter(function(o,r,e){return!!(null!=n&&n!=o.tag||null!=t&&t!=o.priority)}),gform.hooks[o][r]=e)}});\n<\/script>\n\n                <div class='gf_browser_gecko gform_wrapper gravity-theme gform-theme--no-framework' data-form-theme='gravity-theme' data-form-index='0' id='gform_wrapper_36' ><div id='gf_36' class='gform_anchor' tabindex='-1'><\/div><form method='post' enctype='multipart\/form-data' target='gform_ajax_frame_36' id='gform_36'  action='\/en\/wp-json\/wp\/v2\/pages\/31236#gf_36' data-formid='36' novalidate>\n                        <div class='gform-body gform_body'><div id='gform_fields_36' class='gform_fields top_label form_sublabel_above description_above validation_above' data-column-layout='fixed'><div id=\"field_36_29\" class=\"gfield gfield--type-honeypot gform_validation_container field_sublabel_above gfield--has-description field_description_above field_validation_above gfield_visibility_visible\"><label id='gfield_label_36_29' class='gfield_label gform-field-label' for='input_36_29'><span class='gform-field-label__text'>Instagram<\/span><\/label><div class='gfield_description' id='gfield_description_36_29'>This field is for validation purposes and should be left unchanged.<\/div><div class='ginput_container'><input name='input_29' id='input_36_29' type='text' value='' autocomplete='new-password'\/><\/div><\/div><div id=\"field_36_23\" class=\"gfield gfield--type-text gfield--width-full exclude gfield_contains_required field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"51878dbc\" data-field-span=\"12\"><label id='gfield_label_36_23' class='gfield_label gform-field-label' for='input_36_23'><span class='gform-field-label__text'>Name<\/span><span class=\"gfield_required\"><span class=\"gfield_required gfield_required_text\">(Required)<\/span><\/span><\/label><div class='ginput_container ginput_container_text'><input name='input_23' id='input_36_23' type='text' value='' class='large'     aria-required=\"true\" aria-invalid=\"false\"  autocomplete=\"given-name\" \/><\/div><\/div><div id=\"field_36_25\" class=\"gfield gfield--type-text gfield--width-full exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"b823d482\" data-field-span=\"12\"><label id='gfield_label_36_25' class='gfield_label gform-field-label' for='input_36_25'><span class='gform-field-label__text'>Company (optional)<\/span><\/label><div class='ginput_container ginput_container_text'><input name='input_25' id='input_36_25' type='text' value='' class='large'      aria-invalid=\"false\"  autocomplete=\"organization\" \/><\/div><\/div><div id=\"field_36_26\" class=\"gfield gfield--type-phone gfield--phone-format-international gfield--width-full exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"3e3350ab\" data-field-span=\"12\"><label id='gfield_label_36_26' class='gfield_label gform-field-label' for='input_36_26'><span class='gform-field-label__text'>Phone (optional)<\/span><\/label><div class='ginput_container ginput_container_phone'><input name='input_26' id='input_36_26' type='tel' value='' class='large'    aria-invalid=\"false\"  autocomplete=\"tel\"  \/><\/div><\/div><div id=\"field_36_1\" class=\"gfield gfield--type-email gfield--width-full exclude gfield_contains_required field_sublabel_above gfield--has-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"52634072\" data-field-span=\"12\"><label id='gfield_label_36_1' class='gfield_label gform-field-label' for='input_36_1'><span class='gform-field-label__text'>Email<\/span><span class=\"gfield_required\"><span class=\"gfield_required gfield_required_text\">(Required)<\/span><\/span><\/label><div class='gfield_description' id='gfield_description_36_1'>Controller: Beneggi Societ\u00e0 tra Professionisti S.r.l., Via Gonzaga 7, 20123 Milan, info@beneggiassociati.com. We use your name and email, and your company and phone if you give them, to prepare and send you the report you asked for. The figures you enter appear in the report and are kept with your request for 12 months, then deleted. We do not send you promotional messages without your separate consent. Data may be processed by the providers that run the website and email delivery, under the safeguards required by law. You may ask for access, rectification, erasure, restriction and objection, and lodge a complaint with the Italian Data Protection Authority. Full notice: <a href=\"https:\/\/www.iubenda.com\/privacy-policy\/26599214\" target=\"_blank\" rel=\"noopener\">privacy notice<\/a>.<\/div><div class='ginput_container ginput_container_email'>\n                            <input name='input_1' id='input_36_1' type='email' value='' class='large'    aria-required=\"true\" aria-invalid=\"false\" aria-describedby=\"gfield_description_36_1\" \/>\n                        <\/div><\/div><fieldset id=\"field_36_3\" class=\"gfield gfield--type-consent gfield--type-choice gfield--input-type-consent gfield--width-full exclude gfield_contains_required field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible gfield--choice-align-vertical\" data-group-id=\"73cde11a\" data-field-span=\"12\"><legend id='gfield_label_36_3' class='gfield_label gform-field-label gfield_label_before_complex' ><span class='gform-field-label__text'>Consent<\/span><span class=\"gfield_required\"><span class=\"gfield_required gfield_required_text\">(Required)<\/span><\/span><\/legend><div class='ginput_container ginput_container_consent'><input name='input_3.1' id='input_36_3_1' type='checkbox' value='1'   aria-labelledby=\"input_36_3_1_label gfield_label_36_3\" aria-required=\"true\" aria-invalid=\"false\"   \/> <label id='input_36_3_1_label' class=\"gform-field-label gform-field-label--type-inline gfield_consent_label\" for='input_36_3_1' ><span class='gform-field-label__text'>I have read the <a href=\"https:\/\/www.iubenda.com\/privacy-policy\/26599214\" target=\"_blank\" rel=\"noopener\">privacy notice<\/a> and ask to receive the report at the address given.<\/span><\/label><input type='hidden' name='input_3.2' value='I have read the &lt;a href=&quot;https:\/\/www.iubenda.com\/privacy-policy\/26599214&quot; target=&quot;_blank&quot; rel=&quot;noopener&quot;&gt;privacy notice&lt;\/a&gt; and ask to receive the report at the address given.' class='gform_hidden' \/><input type='hidden' name='input_3.3' value='31' class='gform_hidden' \/><\/div><\/fieldset><fieldset id=\"field_36_22\" class=\"gfield gfield--type-checkbox gfield--type-choice gfield--width-full exclude bng-iper-nl field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible gfield--choice-align-vertical\" data-group-id=\"ac716b1e\" data-field-span=\"12\"><legend id='gfield_label_36_22' class='gfield_label gform-field-label gfield_label_before_complex' ><span class='gform-field-label__text'>Newsletter (optional)<\/span><\/legend><div class='ginput_container ginput_container_checkbox'><div class='gfield_checkbox ' id='input_36_22'><div class='gchoice gchoice_36_22_1'>\n\t\t\t\t\t\t\t\t<input class='gfield-choice-input' name='input_22.1' type='checkbox'  value='newsletter'  id='choice_36_22_1'    aria-labelledby=\"label_36_22_1 gfield_label_36_22\"\/>\n\t\t\t\t\t\t\t\t<label for='choice_36_22_1' id='label_36_22_1' class='gform-field-label gform-field-label--type-inline'>I would like to receive the firm\u2019s newsletter with regulatory and tax updates. I can unsubscribe at any time.<\/label>\n\t\t\t\t\t\t\t<\/div><\/div><\/div><\/fieldset><div id=\"field_36_4\" class=\"gfield gfield--type-hidden gfield--width-full bng-socpc-h-reddito exclude gform_hidden field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"b2203366\" data-field-span=\"12\"><div class='ginput_container ginput_container_text'><input name='input_4' id='input_36_4' type='hidden' class='gform_hidden'  aria-invalid=\"false\" value='' \/><\/div><\/div><div id=\"field_36_5\" class=\"gfield gfield--type-hidden gfield--width-full bng-socpc-h-distribuzione exclude gform_hidden field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"b2203366\" data-field-span=\"12\"><div class='ginput_container ginput_container_text'><input name='input_5' id='input_36_5' type='hidden' class='gform_hidden'  aria-invalid=\"false\" value='' \/><\/div><\/div><div id=\"field_36_6\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-socpc-h-soci exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"b2203366\" data-field-span=\"12\"><label id='gfield_label_36_6' class='gfield_label gform-field-label' for='input_36_6'><span class='gform-field-label__text'>Owners<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_6' id='input_36_6' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_36_7\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-socpc-h-parametri exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"b2203366\" data-field-span=\"12\"><label id='gfield_label_36_7' class='gfield_label gform-field-label' for='input_36_7'><span class='gform-field-label__text'>Parameters<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_7' id='input_36_7' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_36_8\" class=\"gfield gfield--type-hidden gfield--width-full bng-socpc-h-caricosdp exclude gform_hidden field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"b2203366\" data-field-span=\"12\"><div class='ginput_container ginput_container_text'><input name='input_8' id='input_36_8' type='hidden' class='gform_hidden'  aria-invalid=\"false\" value='' \/><\/div><\/div><div id=\"field_36_9\" class=\"gfield gfield--type-hidden gfield--width-full bng-socpc-h-caricosdc exclude gform_hidden field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"b2203366\" data-field-span=\"12\"><div class='ginput_container ginput_container_text'><input name='input_9' id='input_36_9' type='hidden' class='gform_hidden'  aria-invalid=\"false\" value='' \/><\/div><\/div><div id=\"field_36_10\" class=\"gfield gfield--type-hidden gfield--width-full bng-socpc-h-incsdp exclude gform_hidden field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"b2203366\" data-field-span=\"12\"><div class='ginput_container ginput_container_text'><input name='input_10' id='input_36_10' type='hidden' class='gform_hidden'  aria-invalid=\"false\" value='' \/><\/div><\/div><div id=\"field_36_11\" class=\"gfield gfield--type-hidden gfield--width-full bng-socpc-h-incsdc exclude gform_hidden field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"b2203366\" data-field-span=\"12\"><div class='ginput_container ginput_container_text'><input name='input_11' id='input_36_11' type='hidden' class='gform_hidden'  aria-invalid=\"false\" value='' \/><\/div><\/div><div id=\"field_36_12\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-socpc-h-esito exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"b2203366\" data-field-span=\"12\"><label id='gfield_label_36_12' class='gfield_label gform-field-label' for='input_36_12'><span class='gform-field-label__text'>Outcome<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_12' id='input_36_12' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_36_13\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-socpc-h-confronto exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"b2203366\" data-field-span=\"12\"><label id='gfield_label_36_13' class='gfield_label gform-field-label' for='input_36_13'><span class='gform-field-label__text'>Comparison<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_13' id='input_36_13' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_36_14\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-socpc-h-persoci exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"b2203366\" data-field-span=\"12\"><label id='gfield_label_36_14' class='gfield_label gform-field-label' for='input_36_14'><span class='gform-field-label__text'>By owner<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_14' id='input_36_14' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_36_15\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-socpc-h-curva exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"b2203366\" data-field-span=\"12\"><label id='gfield_label_36_15' class='gfield_label gform-field-label' for='input_36_15'><span class='gform-field-label__text'>As profits change<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_15' id='input_36_15' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_36_16\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-socpc-h-avvertenze exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"b2203366\" data-field-span=\"12\"><label id='gfield_label_36_16' class='gfield_label gform-field-label' for='input_36_16'><span class='gform-field-label__text'>Warnings<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_16' id='input_36_16' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_36_20\" class=\"gfield gfield--type-captcha gfield--captcha-invisible gfield--width-full field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"fdbc77ac\" data-field-span=\"12\"><div id='input_36_20' class='ginput_container ginput_recaptcha' data-sitekey='6LeCfQQsAAAAAByqpxdUINetUndsd53yS2n943_t'  data-theme='light' data-tabindex='-1' data-size='invisible' data-badge='bottomright'><\/div><\/div><div id=\"field_36_24\" class=\"gfield gfield--type-hidden gfield--width-full bng-h-saluto exclude gform_hidden field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"c9bbfe4f\" data-field-span=\"12\"><div class='ginput_container ginput_container_text'><input name='input_24' id='input_36_24' type='hidden' class='gform_hidden'  aria-invalid=\"false\" value='' \/><\/div><\/div><div id=\"field_36_17\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-socpc-h-scomposizione exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"83987662\" data-field-span=\"12\"><label id='gfield_label_36_17' class='gfield_label gform-field-label' for='input_36_17'><span class='gform-field-label__text'>Breakdown<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_17' id='input_36_17' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_36_18\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-socpc-h-soglie exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"f2be8de3\" data-field-span=\"12\"><label id='gfield_label_36_18' class='gfield_label gform-field-label' for='input_36_18'><span class='gform-field-label__text'>Thresholds<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_18' id='input_36_18' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_36_19\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-socpc-h-condizioni exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"3de5bcb2\" data-field-span=\"12\"><label id='gfield_label_36_19' class='gfield_label gform-field-label' for='input_36_19'><span class='gform-field-label__text'>Conditions<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_19' id='input_36_19' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><div id=\"field_36_28\" class=\"gfield gfield--type-textarea gfield--width-full gf_hidden bng-socpc-h-iva exclude field_sublabel_above gfield--no-description field_description_above field_validation_above gfield_visibility_visible\" data-group-id=\"39654762\" data-field-span=\"12\"><label id='gfield_label_36_28' class='gfield_label gform-field-label' for='input_36_28'><span class='gform-field-label__text'>VAT<\/span><\/label><div class='ginput_container ginput_container_textarea'><textarea name='input_28' id='input_36_28' class='textarea large'      aria-invalid=\"false\"   rows='10' cols='50'><\/textarea><\/div><\/div><\/div><\/div>\n        <div class='gform-footer gform_footer top_label'> <button type='submit' id='gform_submit_button_36' class='gform_button button' onclick='gform.submission.handleButtonClick(this);' data-submission-type='submit' >Submit<\/button> <input type='hidden' name='gform_ajax' value='form_id=36&amp;title=&amp;description=&amp;tabindex=0&amp;theme=gravity-theme&amp;styles=[]&amp;hash=7db06cefd176580726c1214af06f5841' \/>\n            <input type='hidden' class='gform_hidden' name='gform_submission_method' data-js='gform_submission_method_36' value='iframe' \/>\n            <input type='hidden' class='gform_hidden' name='gform_theme' data-js='gform_theme_36' id='gform_theme_36' value='gravity-theme' \/>\n            <input type='hidden' class='gform_hidden' name='gform_style_settings' data-js='gform_style_settings_36' id='gform_style_settings_36' value='[]' \/>\n            <input type='hidden' class='gform_hidden' name='is_submit_36' value='1' \/>\n            <input type='hidden' class='gform_hidden' name='gform_submit' value='36' \/>\n            \n            <input type='hidden' class='gform_hidden' name='gform_currency' data-currency='EUR' value='xA6gE9RiaTTl25XyhEfzA8pZiMzWm19mAlHjehdyxyT5+UZ0JsoNDS\/vVpGujfaTt1YiTd\/RrODKOiffzF7M0XpfgQsNenOAYrUvgW270cdlHlM=' \/>\n            <input type='hidden' class='gform_hidden' name='gform_unique_id' value='' \/>\n            <input type='hidden' class='gform_hidden' name='state_36' value='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' \/>\n            <input type='hidden' autocomplete='off' class='gform_hidden' name='gform_target_page_number_36' id='gform_target_page_number_36' value='0' \/>\n            <input type='hidden' autocomplete='off' class='gform_hidden' name='gform_source_page_number_36' id='gform_source_page_number_36' value='1' \/>\n            <input type='hidden' name='gform_field_values' value='' \/>\n            \n        <\/div>\n                        <\/form>\n                        <\/div>\n\t\t                <iframe style='display:none;width:0px;height:0px;' src='about:blank' name='gform_ajax_frame_36' id='gform_ajax_frame_36' title='This iframe contains the logic required to handle Ajax powered Gravity Forms.'><\/iframe>\n\t\t                <script>\ngform.initializeOnLoaded( function() {jQuery('#gform_ajax_frame_36').on('load',function(){var contents = jQuery(this).contents().find('*').html();var is_postback = contents.indexOf('GF_AJAX_POSTBACK') >= 0;if(!is_postback){return;}var form_content = jQuery(this).contents().find('#gform_wrapper_36');var is_confirmation = jQuery(this).contents().find('#gform_confirmation_wrapper_36').length > 0;var is_redirect = contents.indexOf('gformRedirect(){') >= 0;var is_form = form_content.length > 0 && ! is_redirect && ! is_confirmation;var mt = parseInt(jQuery('html').css('margin-top'), 10) + parseInt(jQuery('body').css('margin-top'), 10) + 100;if(is_form){jQuery('#gform_wrapper_36').html(form_content.html());if(form_content.hasClass('gform_validation_error')){jQuery('#gform_wrapper_36').addClass('gform_validation_error');} else {jQuery('#gform_wrapper_36').removeClass('gform_validation_error');}setTimeout( function() { \/* delay the scroll by 50 milliseconds to fix a bug in chrome *\/ jQuery(document).scrollTop(jQuery('#gform_wrapper_36').offset().top - mt); }, 50 );var current_page = jQuery('#gform_source_page_number_36').val();jQuery(document).trigger('gform_page_loaded', [36, current_page]);window['gf_submitting_36'] = false;}else if(!is_redirect){var confirmation_content = jQuery(this).contents().find('.GF_AJAX_POSTBACK').html();if(!confirmation_content){confirmation_content = contents;}jQuery('#gform_wrapper_36').replaceWith(confirmation_content);jQuery(document).scrollTop(jQuery('#gf_36').offset().top - mt);jQuery(document).trigger('gform_confirmation_loaded', [36]);if(window.gform && gform.pagination && gform.pagination.removePageQueryArg){gform.pagination.removePageQueryArg(36);}window['gf_submitting_36'] = false;wp.a11y.speak(jQuery('#gform_confirmation_message_36').text());}else{jQuery('#gform_36').append(contents);if(window['gformRedirect']) {gformRedirect();}}jQuery(document).trigger(\"gform_pre_post_render\", [{ formId: \"36\", currentPage: \"current_page\", abort: function() { this.preventDefault(); } }]);        if (event && event.defaultPrevented) {                return;        }        const gformWrapperDiv = document.getElementById( \"gform_wrapper_36\" );        if ( gformWrapperDiv ) {            const visibilitySpan = document.createElement( \"span\" );            visibilitySpan.id = \"gform_visibility_test_36\";            gformWrapperDiv.insertAdjacentElement( \"afterend\", visibilitySpan );        }        const visibilityTestDiv = document.getElementById( \"gform_visibility_test_36\" );        let postRenderFired = false;        function triggerPostRender() {            if ( postRenderFired ) {                return;            }            postRenderFired = true;            gform.core.triggerPostRenderEvents( 36, current_page );            if ( visibilityTestDiv ) {                visibilityTestDiv.parentNode.removeChild( visibilityTestDiv );            }        }        function debounce( func, wait, immediate ) {            var timeout;            return function() {                var context = this, args = arguments;                var later = function() {                    timeout = null;                    if ( !immediate ) func.apply( context, args );                };                var callNow = immediate && !timeout;                clearTimeout( timeout );                timeout = setTimeout( later, wait );                if ( callNow ) func.apply( context, args );            };        }        const debouncedTriggerPostRender = debounce( function() {            triggerPostRender();        }, 200 );        if ( visibilityTestDiv && visibilityTestDiv.offsetParent === null ) {            const observer = new MutationObserver( ( mutations ) => {                mutations.forEach( ( mutation ) => {                    if ( mutation.type === 'attributes' && visibilityTestDiv.offsetParent !== null ) {                        debouncedTriggerPostRender();                        observer.disconnect();                    }                });            });            observer.observe( document.body, {                attributes: true,                childList: false,                subtree: true,                attributeFilter: [ 'style', 'class' ],            });        } else {            triggerPostRender();        }    } );} );\n<\/script>\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-95a7564 e-flex e-con-boxed e-con e-parent\" data-id=\"95a7564\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9739efb elementor-widget elementor-widget-heading\" data-id=\"9739efb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How the calculation works<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0428d14 elementor-widget elementor-widget-heading\" data-id=\"0428d14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The partnership<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c3e8d8 elementor-widget elementor-widget-text-editor\" data-id=\"3c3e8d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Income is attributed to the partners in proportion to their share and taxed with personal income tax (IRPEF) at the 2026 brackets (23%, 33%, 43%); INPS contributions of craftsmen and traders are calculated on the share of income, with the minimum always due, and are deductible.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98ee2d8 elementor-widget elementor-widget-heading\" data-id=\"98ee2d8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The limited company<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c0d998 elementor-widget elementor-widget-text-editor\" data-id=\"1c0d998\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The company pays corporate income tax (IRES) on its own income; a 26% substitute tax applies to dividends distributed to individual shareholders. INPS contributions follow the base set in the parameters.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-447a384 elementor-widget elementor-widget-heading\" data-id=\"447a384\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">The director\u2019s fee<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6bf8b3 elementor-widget elementor-widget-text-editor\" data-id=\"f6bf8b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The fee paid to an owner-director is deductible by the company on a cash basis and taxed in the owner\u2019s hands as income assimilated to employment, with INPS separate scheme contributions (one third paid by the owner, two thirds by the company).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-de1cc9d e-flex e-con-boxed e-con e-parent\" data-id=\"de1cc9d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7265ec3 elementor-widget elementor-widget-heading\" data-id=\"7265ec3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Assumptions and limits<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d02a805 elementor-widget elementor-widget-heading\" data-id=\"d02a805\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What the tool compares<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf93348 elementor-widget elementor-widget-text-editor\" data-id=\"bf93348\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The comparison covers only the year\u2019s taxes and contributions. It does not consider the owners\u2019 liability, management costs (shown separately and not included in the total), wealth taxes and taxes on the later sale of the shareholdings.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44596bc elementor-widget elementor-widget-heading\" data-id=\"44596bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What the calculation does not consider<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd1abf1 elementor-widget elementor-widget-text-editor\" data-id=\"bd1abf1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Surtaxes, unless entered, contribution reductions and incentives, prior-year losses and the premium IRES rate, which applied only to the 2025 tax period, are not considered. The deductibility of the fee in a partnership is not free of disagreement: the alternative assumption is available in the parameters.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ec272b elementor-widget elementor-widget-heading\" data-id=\"9ec272b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">How to read the outcome<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-161e16d elementor-widget elementor-widget-text-editor\" data-id=\"161e16d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The outcome is based on the overall burden; the income incidence ratios are for information only. Warnings flag cases where the data entered make the comparison of little significance.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0e67f67 e-flex e-con-boxed e-con e-parent\" data-id=\"0e67f67\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-01f5b16 elementor-widget elementor-widget-heading\" data-id=\"01f5b16\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Notice and sources<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3edcb44 bng-iper-print elementor-widget elementor-widget-text-editor\" data-id=\"3edcb44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>This is an indicative simulation based on general information. It does not replace an assessment of the specific case: the comparison must be checked against the situation of each owner, the articles of association and the text of the rules.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac6fcd3 bng-iper-print elementor-widget elementor-widget-text-editor\" data-id=\"ac6fcd3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Last legal check: 6 November 2026. Sources: Law no. 199 of 30 December 2025, art. 1, para. 3 (33% IRPEF rate); Presidential Decree 917\/1986 (TUIR), arts. 11, 13, 50, 56, 60, 77 and 95; Revenue Agency resolution no. 113\/E of 31 December 2012; Presidential Decree 600\/1973, art. 27; Legislative Decree 446\/1997, art. 16; INPS circulars no. 14 and no. 8 of 2026.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9aae7cb e-con-full e-flex e-con e-parent\" data-id=\"9aae7cb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element- elementor-widget elementor-widget-html\" data-id=\"\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<style>.eco{max-width:1290px;margin:0 auto;padding:56px 40px;box-sizing:border-box}.eco h2{font-size:clamp(22px,3vw,30px);margin:0 0 22px}.eco-g{display:grid;grid-template-columns:repeat(auto-fit,minmax(260px,1fr));gap:18px}.eco a{display:block;padding:20px 22px;border:1px solid rgba(128,128,128,.28);border-radius:12px;text-decoration:none;color:inherit;transition:transform .2s,border-color .2s}.eco a:hover,.eco a:focus-visible{transform:translateY(-3px);border-color:#389193;outline:none}.eco b{display:block;color:#389193;font-size:18px;margin-bottom:6px}.eco span{font-size:15px;line-height:1.5;opacity:.85}@media(max-width:600px){.eco{padding:40px 20px}}@media(prefers-reduced-motion:reduce){.eco a{transition:none}}<\/style>\n<section class=\"eco\"><h2>Learn more<\/h2>\n<div class=\"eco-g\">\n<a href=\"\/en\/services\/business-consulting\/\"><b>Business consulting<\/b><span>Corporate transactions, statutory audit and the growth of startups and innovative SMEs.<\/span><\/a>\n<a href=\"\/en\/services\/tax-and-accounting\/\"><b>Tax and accounting<\/b><span>Bookkeeping, tax compliance and tax returns for companies, sole traders and professionals.<\/span><\/a>\n<a href=\"\/en\/flat-rate-or-ordinary-regime-calculator-2026\/\"><b>Flat-rate or ordinary regime<\/b><span>Comparison of the flat-rate and ordinary tax regimes for individual VAT holders.<\/span><\/a>\n<a href=\"\/en\/resources\/\"><b>Resources<\/b><span>Tools, registers, whitepapers and updates from the firm.<\/span><\/a>\n<\/div><\/section>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Comparison of the tax and social security burden on the owners of a partnership and of a limited company, as distributed profits change, with an optional PDF report.<\/p>\n","protected":false},"author":4,"featured_media":409,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"content-type":"","wpai_generated_summary":"","footnotes":""},"tipo_pagina":[4828],"class_list":["post-31236","page","type-page","status-publish","has-post-thumbnail","hentry","tipo_pagina-strumento"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Partnership or limited company: 2026 tax comparison | Beneggi e Associati<\/title>\n<meta name=\"description\" content=\"2026 calculator comparing the taxes and social security contributions of the owners of an Italian partnership and a limited company: IRPEF, IRES, dividends, director fees and INPS. Runs in your browser.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/beneggiassociati.com\/en\/partnership-or-limited-company-calculator-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Partnership or limited company: 2026 tax comparison | Beneggi e Associati\" \/>\n<meta property=\"og:description\" content=\"2026 calculator comparing the taxes and social security contributions of the owners of an Italian partnership and a limited company: IRPEF, IRES, dividends, director fees and INPS. Runs in your browser.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/beneggiassociati.com\/en\/partnership-or-limited-company-calculator-2026\/\" \/>\n<meta property=\"og:site_name\" content=\"Beneggi &amp; Associati\" \/>\n<meta property=\"article:modified_time\" content=\"2026-11-07T19:57:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/beneggiassociati.com\/wp-content\/uploads\/2025\/07\/single-post-beneggi.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"823\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/partnership-or-limited-company-calculator-2026\\\/\",\"url\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/partnership-or-limited-company-calculator-2026\\\/\",\"name\":\"Partnership or limited company: 2026 tax comparison | Beneggi e Associati\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/partnership-or-limited-company-calculator-2026\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/partnership-or-limited-company-calculator-2026\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/beneggiassociati.com\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/single-post-beneggi.jpg\",\"datePublished\":\"2026-11-07T19:57:05+00:00\",\"dateModified\":\"2026-11-07T19:57:12+00:00\",\"description\":\"2026 calculator comparing the taxes and social security contributions of the owners of an Italian partnership and a limited company: IRPEF, IRES, dividends, director fees and INPS. Runs in your browser.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/partnership-or-limited-company-calculator-2026\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/partnership-or-limited-company-calculator-2026\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/partnership-or-limited-company-calculator-2026\\\/#primaryimage\",\"url\":\"https:\\\/\\\/beneggiassociati.com\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/single-post-beneggi.jpg\",\"contentUrl\":\"https:\\\/\\\/beneggiassociati.com\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/single-post-beneggi.jpg\",\"width\":1280,\"height\":823},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/partnership-or-limited-company-calculator-2026\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Partnership or limited company: tax and social security burden on the owners 2026\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/\",\"name\":\"Beneggi e associati\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/#organization\",\"name\":\"Beneggi e Associati\",\"url\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/beneggiassociati.com\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/beneggi-logo.png\",\"contentUrl\":\"https:\\\/\\\/beneggiassociati.com\\\/wp-content\\\/uploads\\\/2025\\\/07\\\/beneggi-logo.png\",\"width\":141,\"height\":87,\"caption\":\"Beneggi e Associati\"},\"image\":{\"@id\":\"https:\\\/\\\/beneggiassociati.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"legalName\":\"Beneggi Societ\u00e0 tra Professionisti S.r.l.\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Partnership or limited company: 2026 tax comparison | Beneggi e Associati","description":"2026 calculator comparing the taxes and social security contributions of the owners of an Italian partnership and a limited company: IRPEF, IRES, dividends, director fees and INPS. Runs in your browser.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/beneggiassociati.com\/en\/partnership-or-limited-company-calculator-2026\/","og_locale":"en_US","og_type":"article","og_title":"Partnership or limited company: 2026 tax comparison | Beneggi e Associati","og_description":"2026 calculator comparing the taxes and social security contributions of the owners of an Italian partnership and a limited company: IRPEF, IRES, dividends, director fees and INPS. Runs in your browser.","og_url":"https:\/\/beneggiassociati.com\/en\/partnership-or-limited-company-calculator-2026\/","og_site_name":"Beneggi &amp; Associati","article_modified_time":"2026-11-07T19:57:12+00:00","og_image":[{"width":1280,"height":823,"url":"https:\/\/beneggiassociati.com\/wp-content\/uploads\/2025\/07\/single-post-beneggi.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/beneggiassociati.com\/en\/partnership-or-limited-company-calculator-2026\/","url":"https:\/\/beneggiassociati.com\/en\/partnership-or-limited-company-calculator-2026\/","name":"Partnership or limited company: 2026 tax comparison | Beneggi e Associati","isPartOf":{"@id":"https:\/\/beneggiassociati.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/beneggiassociati.com\/en\/partnership-or-limited-company-calculator-2026\/#primaryimage"},"image":{"@id":"https:\/\/beneggiassociati.com\/en\/partnership-or-limited-company-calculator-2026\/#primaryimage"},"thumbnailUrl":"https:\/\/beneggiassociati.com\/wp-content\/uploads\/2025\/07\/single-post-beneggi.jpg","datePublished":"2026-11-07T19:57:05+00:00","dateModified":"2026-11-07T19:57:12+00:00","description":"2026 calculator comparing the taxes and social security contributions of the owners of an Italian partnership and a limited company: IRPEF, IRES, dividends, director fees and INPS. Runs in your browser.","breadcrumb":{"@id":"https:\/\/beneggiassociati.com\/en\/partnership-or-limited-company-calculator-2026\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/beneggiassociati.com\/en\/partnership-or-limited-company-calculator-2026\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/beneggiassociati.com\/en\/partnership-or-limited-company-calculator-2026\/#primaryimage","url":"https:\/\/beneggiassociati.com\/wp-content\/uploads\/2025\/07\/single-post-beneggi.jpg","contentUrl":"https:\/\/beneggiassociati.com\/wp-content\/uploads\/2025\/07\/single-post-beneggi.jpg","width":1280,"height":823},{"@type":"BreadcrumbList","@id":"https:\/\/beneggiassociati.com\/en\/partnership-or-limited-company-calculator-2026\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/beneggiassociati.com\/en\/"},{"@type":"ListItem","position":2,"name":"Partnership or limited company: tax and social security burden on the owners 2026"}]},{"@type":"WebSite","@id":"https:\/\/beneggiassociati.com\/en\/#website","url":"https:\/\/beneggiassociati.com\/en\/","name":"Beneggi e associati","description":"","publisher":{"@id":"https:\/\/beneggiassociati.com\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/beneggiassociati.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/beneggiassociati.com\/en\/#organization","name":"Beneggi e Associati","url":"https:\/\/beneggiassociati.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/beneggiassociati.com\/en\/#\/schema\/logo\/image\/","url":"https:\/\/beneggiassociati.com\/wp-content\/uploads\/2025\/07\/beneggi-logo.png","contentUrl":"https:\/\/beneggiassociati.com\/wp-content\/uploads\/2025\/07\/beneggi-logo.png","width":141,"height":87,"caption":"Beneggi e Associati"},"image":{"@id":"https:\/\/beneggiassociati.com\/en\/#\/schema\/logo\/image\/"},"legalName":"Beneggi Societ\u00e0 tra Professionisti S.r.l."}]}},"_links":{"self":[{"href":"https:\/\/beneggiassociati.com\/en\/wp-json\/wp\/v2\/pages\/31236","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/beneggiassociati.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/beneggiassociati.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/beneggiassociati.com\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/beneggiassociati.com\/en\/wp-json\/wp\/v2\/comments?post=31236"}],"version-history":[{"count":5,"href":"https:\/\/beneggiassociati.com\/en\/wp-json\/wp\/v2\/pages\/31236\/revisions"}],"predecessor-version":[{"id":32313,"href":"https:\/\/beneggiassociati.com\/en\/wp-json\/wp\/v2\/pages\/31236\/revisions\/32313"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/beneggiassociati.com\/en\/wp-json\/wp\/v2\/media\/409"}],"wp:attachment":[{"href":"https:\/\/beneggiassociati.com\/en\/wp-json\/wp\/v2\/media?parent=31236"}],"wp:term":[{"taxonomy":"tipo_pagina","embeddable":true,"href":"https:\/\/beneggiassociati.com\/en\/wp-json\/wp\/v2\/tipo_pagina?post=31236"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}