Skip to content

Italian stamp duty on current accounts — how much you pay

An individual pays 34.20 euros a year for each current account or savings book, but nothing if the average annual balance across all statements and passbooks with the bank does not exceed 5,000 euros. Companies, associations and other entities pay 118 euros a year per account, with no threshold. With quarterly or half-yearly statements the duty is scaled to the period: 8.55 euros a quarter for an individual.

2026 rules — verified on September 25, 2026Free, no account

Your result

Fill in the fields, then run the calculation: the full breakdown appears here, free of charge.

Sources and assumptions

  • Gazzetta Ufficiale — DPR 26 ottobre 1972 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « per ogni esemplare con periodicita' annuale: a) se il cliente e' persona fisica euro 34,20 »
  • Gazzetta Ufficiale — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « b) se il cliente e' soggetto diverso da persona fisica euro 118,00 »
  • Gazzetta Ufficiale — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « Se il cliente e' persona fisica, l'imposta non e' dovuta quando il valore medio di giacenza risultante dagli estratti e dai libretti e' complessivamente non superiore a euro 5.000. »

Calculation assumptions

  • Bank and post office current accounts and savings books held in Italy. Accounts held abroad are subject to IVAFE instead, worked out in a separate tool.
  • The duty is scaled to the period covered, counted in months: a quarterly statement bears 3/12 of the annual amount. The tariff itself does not say which unit to use.
  • Entities other than individuals are charged 118 euros, the amount that applies to statements issued since decree-law no. 38 of 27 March 2026 came into force; statements issued earlier bore 100 euros a year.

Go further

Related calculators

Neighbouring calculations: the other side of the same decision, or the step that follows.

Read in Italian

This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.