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Registering an Italian comodato (free loan) agreement — registration tax and stamp duty

Registering a comodato costs a flat EUR 200 of registration tax, plus stamp duty of EUR 16 for every 4 written pages and, in any case, every 100 lines. A written loan of property must be registered within 30 days; a verbal one only if it is referred to in another deed that is itself registered.

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

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Sources and assumptions

  • Agenzia delle Entrate — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « Il contratto di comodato è soggetto ad imposta di registro in misura fissa, pari a 200 euro »
  • Agenzia delle Entrate — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « e ad imposta di bollo, pari a 16 euro, ogni 4 facciate scritte e, comunque, ogni 100 righe. »
  • Agenzia delle Entrate — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « imposta di bollo, pari a 16 euro, ogni 4 facciate scritte »
  • Agenzia delle Entrate — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « ogni 4 facciate scritte e, comunque, ogni 100 righe. »

Calculation assumptions

  • The registration tax is a flat amount, whatever the value of the asset or the length of the loan (Italian Revenue Agency page on form RAP).
  • Stamp duty is worked out on a single copy of the agreement: EUR 16 for each block of 4 written pages and, in any case, each block of 100 lines, whichever count is higher. A verbal agreement has no written pages and bears no stamp duty.
  • Registration is compulsory for a written loan of property; for a verbal one only if another registered deed refers to it. In other cases the result shows what registration would cost if you choose to register.
  • Not covered: penalties for late registration, or several originals each needing stamps.

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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.