Italian registration tax on forming a company — what contributions cost
When a company is formed with cash, movable assets, receivables or a going concern, the registration tax is a flat 200 euros. When property is contributed, the tax is proportional: 4 % for purpose-built business premises, the property-sale rate (9 %) for other property, and never less than 200 euros.
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. »
- Gazzetta Ufficiale — DPR 26 avril 1986 n. 131 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « 2) con conferimento di proprieta' o diritto reale di godimento su fabbricati destinati specificamente all'esercizio di attivita' commerciali ((, artistiche o professionali)) e non suscettibili di altra destinazione senza radicale trasformazione [...] 4% »
- Agenzia delle Entrate — page « Casa – Acquisto – Imposte e agevolazioni » — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Se il venditore è un privato, la vendita è assoggettata all’imposta di registro del 9% e alle imposte ipotecaria e catastale nella misura di 50 euro ciascuna. »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « imposta di registro proporzionale nella misura del 2% (invece che 9%); imposta ipotecaria fissa di 50 euro; imposta catastale fissa di 50 euro. »
- Gazzetta Ufficiale — tax year 2026, verified on September 24, 2026
Excerpt from the source : « 2. Nei casi di cui al comma 1, l'imposta, comunque, non puo' essere inferiore a 1.000 euro. »
- Agenzia delle Entrate — page « Casa – Acquisto – Imposte e agevolazioni » — tax year 2026, verified on September 24, 2026
Excerpt from the source : « alle imposte ipotecaria e catastale nella misura di 50 euro ciascuna »
- Agenzia delle Entrate — page « Casa – Acquisto – Imposte e agevolazioni » — tax year 2026, verified on September 24, 2026
Excerpt from the source : « In questo caso, le imposte di registro, ipotecaria e catastale saranno pari a 200 euro ciascuna. »
- Agenzia delle Entrate — fiche « Acquisto prima casa – Quando si decade dall'agevolazione » — tax year 2026, verified on September 24, 2026
Excerpt from the source : « è dovuta la differenza tra l’imposta di registro in misura ordinaria e le imposte corrisposte per l’atto di trasferimento, una sanzione pari al 30% delle stesse imposte e il pagamento degli interessi »
Calculation assumptions
- The company carries on a commercial, artistic, professional or farming business and has its seat in Italy.
- The contributor is not acting as a VAT-registered business: when a VAT-registered business contributes business assets, the choice between VAT and registration tax applies, which this tool does not cover.
- The deed contains one type of contribution. If it contains several, each follows its own rule and the calculation should be repeated for each.
- 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 with the same amounts.
- Not included: mortgage and land registry taxes on contributions of property, contributions of farmland, stamp duty, chamber of commerce fees and the notary's fee.
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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.