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Generic Tax Name Stamp duty
Tax name in the national language Imposta di bollo
Tax name in English Stamp duty
Member State IT-Italy
Tax in force since 1972/10/26
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

DPR n° 642/1972; DL n°.168/2004 (G.U. 07/12/04 n. 161) converted L. 07/30/04 n. 191 (G.U. 07/31/04 n. 178); D.M. 24 May 2005 (G.U. 05/28/05 n. 123).

DL  6.12.2011 no 201, converted into Law 22.12.2011 no. 214 (art. 19);

DL  02.03.2012 n. 16, converted into law no. 26.04.2012 no. 44 (art. 8 - co. 3)

 DL 24.06.2013 n. 71 (art. 7 bis co. 3)

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope

State and Regions.


The tax is paid by private persons, banks and withholding agents.

Tax object and basis of assessment

The tax is due for deeds and documents listed by law.


The tax is due on deeds, documents, and checking accounts PREVISTI NELLA TARIFFA ALLEGATA AL D.P.R. n. 642 del 1972.

Deductions, Allowances, Credits, Exemptions


Deeds and documents for loans and state and community aids to agricultural sector;

Deeds and documents for patents;

Deeds and documents for disputes on insurance, labour and pensions issues;

Deeds and documents related to non profit organizations.

Rate(s) Structure

Rates are fixed or proportional:

  • fixed rates range from € 0.258 to € 300.00; most deeds and documents are subject to the fixed rate of € 16.00;
  • proportional rates range from 0.1 ‰ to 12 ‰.
Tax due date

Immediate for deeds and documents, periodical for bank statements and virtual payments.

Tax collector
  • through direct payment to intermediaries certified by the Revenue Agency which issue a stamp;
  • virtual payment to the collection agent directly or through certified banks or post offices.
Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d214bd

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 4,959.00 EUR 0.31
2011 5,163.00 EUR 0.32
2010 5,074.00 EUR 0.32
2009 5,272.00 EUR 0.34
2008 4,954.00 EUR 0.30
2007 5,160.00 EUR 0.32
2006 5,522.00 EUR 0.36
2005 4,636.00 EUR 0.31
2004 4,297.00 EUR 0.30
2003 3,742.00 EUR 0.27
2002 3,719.00 EUR 0.28
2001 3,734.00 EUR 0.29
2000 3,890.00 EUR 0.31