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Italian stamp duty on securities accounts — the 2 per thousand

Statements covering shares, bonds, funds, deposit accounts and other financial products bear stamp duty of 2 per thousand a year of their market value: 100 euros on a 50,000 euro portfolio. There is no minimum. For companies and other entities the duty never exceeds 14,000 euros a year; for individuals there is no cap. Postal savings bonds are exempt if their total redemption value does not exceed 5,000 euros.

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

This content is part of the path: Investing and declaring financial income· Step 7 of 10· Next step: IVAFE — work out the Italian tax on financial assets held abroad

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Sources and assumptions

  • Gazzetta Ufficiale — DPR 26 ottobre 1972 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « 1 per mille annuo per il 2012 1,5 per mille per l'anno 2013 e 2 per mille a decorrere dall'anno 2014 »
  • Gazzetta Ufficiale — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « A decorrere dall'anno 2014, se il cliente e' soggetto diverso da persona fisica, l'imposta e' dovuta nella misura massima di euro 14.000. »
  • Gazzetta Ufficiale — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « Sono comunque esenti i buoni postali fruttiferi di valore di rimborso complessivamente non superiore a euro 5.000. »

Calculation assumptions

  • Financial products reported by an Italian provider. Products held abroad without an Italian provider fall under IVAFE instead, worked out in a separate tool.
  • The duty is scaled to the period reported, counted in months: a half-yearly statement bears 6/12 of the annual duty. The tariff itself does not say which unit to use.
  • The 14,000 euro cap for entities other than individuals is applied to the annual duty, before scaling it to the period.
  • Paper postal bonds issued before 2009 (taxed on the face value of each bond) are not calculated, nor are statements from pension funds and health funds, which bear no duty.

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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.