Italian registration tax on selling shares in an Srl — what you pay
A transfer of company shares made by notarial deed or notarised private deed pays a flat registration tax: 200 euros per deed, whether the shares are worth a thousand euros or a million. The price does not change the tax.
2026 rules — verified on September 25, 2026Free, no account
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Sources and assumptions
- Gazzetta Ufficiale — D.L. 12 septembre 2013 n. 104 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « L'importo di ciascuna delle imposte di registro, ipotecaria e catastale stabilito in misura fissa di euro 168 da disposizioni vigenti anteriormente al 1° gennaio 2014 e' elevato ad euro 200. »
Calculation assumptions
- The transfer is made by notarial deed or by a private deed authenticated by a notary. Transfers signed digitally and filed by an accountant (commercialista) are not covered.
- The deed is registered in 2026, so the scale annexed to Presidential Decree 131/1986 applies. The new consolidated registration tax code (Legislative Decree 123/2025) applies from 1 January 2027 and sets the same amount.
- Stamp duty, chamber of commerce fees, the notary's fee and the seller's tax on any capital gain are not included.
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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.