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Italian annual company books tax — what the company pays

An Italian capital company pays a flat EUR 309.87 a year if its share capital or endowment fund at 1 January does not exceed EUR 516,456.90, and EUR 516.46 if it does. From the second year on, it is paid on form F24, tax code 7085, by 16 March.

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

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Sources and assumptions

  • Agenzia delle Entrate — fiche « Versamento della tassa annuale vidimazione libri sociali » — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « 309,87 euro, se l’ammontare del capitale o del fondo di dotazione non supera l’importo di 516.456,90 euro »
  • Agenzia delle Entrate — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « 516,46 euro, se il capitale sociale o il fondo di dotazione supera tale importo. »
  • Agenzia delle Entrate — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « se l’ammontare del capitale o del fondo di dotazione non supera l’importo di 516.456,90 euro [...] La data di riferimento per quantificare il capitale sociale o il fondo di dotazione è il 1° gennaio dell’anno per il quale il versamento viene eseguito. »
  • Agenzia delle Entrate — sous-page « Come e quando versare » — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « il versamento per gli anni successivi va effettuato, entro il 16 marzo di ciascun anno, utilizzando il modello F24, esclusivamente in modalità telematica, con il codice tributo "7085 - Tassa annuale vidimazione libri sociali" »

Calculation assumptions

  • Applies to S.p.a., S.r.l. and S.a.p.a. companies, consortium companies included, even while in liquidation.
  • What counts is the share capital or endowment fund on 1 January of the year the tax is paid for, not on the day of payment.
  • The amount is flat: it does not depend on how many books or registers the company keeps, nor on their pages.
  • Penalties for late or missed payment, stamp duty on the books and partnerships are not covered.

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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.