Italian registration tax on the sale of a business — property, assets and receivables
When a business is sold in Italy, registration tax is charged at a different rate for each kind of asset: 9% on property, 3% on movable assets and goodwill, 0.50% on receivables, each on the part of the price the deed assigns to it. Liabilities taken over by the buyer are spread across the assets in proportion to their value. If the deed does not split the price, the highest rate applies to the whole.
2026 rules — verified on September 25, 2026Free, no account
This content is part of the path: Closing your business· Step 2 of 8· Next step: Spreading a business capital gain in Italy — selling a business over five years
Your result
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Sources and assumptions
- Gazzetta Ufficiale — DPR 26 avril 1986 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « 1. Atti traslativi a titolo oneroso della proprieta' di beni immobili in genere [...] i provvedimenti di espropriazione per pubblica utilita' e i trasferimenti coattivi 9 per cento »
- Gazzetta Ufficiale — DPR 131/1986 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « 1. Atti di cui al comma 1 dell'art. 1 relativi a beni diversi da quelli indicati nello stesso articolo e nel successivo art. 7..................................... 3% »
- Gazzetta Ufficiale — DPR 131/1986 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « 1. Cessioni di crediti, compensazioni e remissioni di debiti, quietanze, tranne quelle rilasciate mediante scrittura privata non autenticata; garanzie reali e personali a favore di terzi, se non richieste dalla legge 0,50% »
Calculation assumptions
- Each kind of asset bears the rate for its own sale: 9% for property (article 1 of the tariff), 3% for other assets including goodwill (article 2), 0.50% for receivables (article 6), as provided by article 23 of the consolidated registration tax act (Presidential Decree 131/1986).
- Liabilities taken over by the buyer are allocated to the assets in proportion to their value; the calculator also allocates them to receivables, treated as movable assets.
- If the deed does not say how the price is split between the assets, the highest rate among the assets sold applies to the whole net value.
- Not covered: farmland, mortgage and land registry taxes on property, value adjustments by the Revenue Agency, contributions to a company, and sales subject to VAT.
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.