Italian government licence tax on mobile phone contracts — what you pay on a subscription
In Italy the government licence tax on mobile phones is charged with the subscription fee: EUR 5.16 a month on a residential line and EUR 12.91 a month on a business line. Over a year that is EUR 61.92 for a residential SIM and EUR 154.92 for a business SIM.
2026 rules — verified on September 25, 2026Free, no account
Your result
Fill in the fields, then run the calculation: the full breakdown appears here, free of charge.
Sources and assumptions
- Agenzia delle Entrate — tax year 2026, verified on September 25, 2026
Excerpt from the source : « L’importo mensile della tassa è pari a 5,16 euro per le utenze residenziali »
- Agenzia delle Entrate — tax year 2026, verified on September 25, 2026
Excerpt from the source : « 5,16 euro per le utenze residenziali 12,91 euro per le utenze affari. »
Calculation assumptions
- The tax is charged with the subscription fee, based on the number of months of service covered by each bill (article 21 of the tariff annexed to Presidential Decree 641/1972, as set out by the Italian Revenue Agency).
- The monthly amount is fixed and depends only on the type of line written in your contract — residential or business. It does not depend on usage, on the price plan or on what the subscription costs.
- Not covered: exemptions, pay-as-you-go SIMs with no subscription, whether the tax is deductible, and penalties for not paying it.
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.