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Italian penalty for late registration of a deed or contract

For breaches from 1 September 2024, registering a deed no more than 30 days late costs 45% of the registration tax due, with a floor of 150 euros. Beyond 30 days, or if the deed is never registered, the penalty is 120%, with a floor of 250 euros.

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

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Sources and assumptions

  • Gazzetta Ufficiale — DPR 26 aprile 1986 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « e' punito con la sanzione amministrativa pari al centoventi per cento dell'imposta dovuta ((, con un minimo di 250 euro)). »
  • Gazzetta Ufficiale — DPR 131/1986 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « pari al centoventi per cento dell'imposta dovuta ((, con un minimo di 250 euro)). »
  • Gazzetta Ufficiale — DPR 131/1986 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « Se la richiesta di registrazione e' effettuata con ritardo non superiore a 30 giorni, si applica la sanzione amministrativa del quarantacinque per cento dell'ammontare delle imposte dovute ((, con un minimo di 150 euro)). »
  • Gazzetta Ufficiale — DPR 131/1986 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « dell'ammontare delle imposte dovute ((, con un minimo di 150 euro)). »
  • Gazzetta Ufficiale — DPR 131/1986 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « Se la richiesta di registrazione e' effettuata con ritardo non superiore a 30 giorni »

Calculation assumptions

  • The breach was committed on or after 1 September 2024 and is assessed in 2026: article 69 of Decree 131/1986 applies as amended by Legislative Decree 87/2024. The new consolidated penalty code only takes effect on 1 January 2027.
  • You enter the registration tax due on the deed: this calculator does not work it out. For a lease, the dedicated calculator can.
  • Not covered: the voluntary correction (ravvedimento) reduction, interest, failure to file the notice required by article 19, and other registration tax breaches such as hiding part of the price.

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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.