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Generic Tax Name Registration tax
Tax name in the national language Imposta di registro
Tax name in English Registration tax on property transfer
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° 634 of 26 October 1972; DPR n° 131 of 26 April 1986 as amended; Law n° 488 of 12/23/1999 and Law n° 342 of 11/21/2000; DL 31 January 2005, N 7; as converted by Law n° 43 of 03/31/2008; DL 223 of 4 July 2006; DL 7 January 2008.

D.lgs. 14.03.2011 n. 23 (art. 10)

D.L. 12.09.2013  n. 104, converted into L. 8.11.2013 n. 128 (art. 26).


Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope



The tax is payable on deeds which have to be registered and on those voluntarily presented for registration. The following are jointly and severally liable for payment of the tax: public officials (except for supplementary tax - imposta complementare e suppletiva - in cases of subsequent revaluation), the contracting parties, any other persons concerned and the signatories to the declaration. In contracts to which the State is a party, the tax is payable exclusively by the other party, provided that the tax does not relate to deeds voluntarily presented for registration by administrative departments of the State; for deeds relating to compulsory acquisition for public purposes, the expropriating authority is exclusively liable and may not charge it to any other person (Article 57 of DPR n° 131 of 26 April 1986); if the expropriating authority or purchaser is the State, the tax is not payable.

Tax object and basis of assessment

Registration tax is applied to deeds subjected by law to registration and to all deeds voluntary submitted for registration.

Determined by basic criteria: the market value of the property or rights transferred.

It's possible to pay this tax on the basis of parameters linked to cadastral value on the condition that the real value of the transfer of real estate agreed upon is specified in the deeds.

Deductions, Allowances, Credits, Exemptions

Certain breaks shall be provided for Presidential Decree n. 131 of April 26, 1986 and other facilities on the basis of other laws and  international agreements.

Rate(s) Structure

As a rule, rates are proportional, varying in accordance with the intrinsic nature of the document and the legal consequences of the clauses contained therein (DPR n° 131, Article 20 of 26 April 1986) ranging from a minimum of 0.5 % to a maximum of 12 %. For certain types of documents, specified in the aforementioned tariff (for example, transfers of immovable property to the State, regions, provinces, or municipalities; sale of immovable property situated abroad; deeds relating to compulsory acquisition for public purposes other than the conveyance deeds following on the acquisitions themselves, contracts concerning the transfer of goods and the provision of services subject to VAT, etc.), the tax is levied at a flat rate of 200 EURO.

The rate applied to the purchase of a first house is 2 %.

Mergers, de‑mergers and the assignment of assets as between one company and another, whether already incorporated or not, and equivalent operations effected by other entities are subject to a flat rate of 200 EURO.

Tax due date

The tax payment usually comes before the registration except for some types of judicial acts.

Tax collector

The tax is normally payable upon registration of the deed, which is obligatory within a fixed time limit of 20 days for deeds received in Italy and 60 days for deeds received abroad or where the deed is to be used in a procedure (DPR n° 131, Article 13 of 26 April 1986) and 30 days for letting of real estates - except for documents whose registration is not compulsory (annexed Table B of DPR n° 131 of 26 April 1986), or at the time of the declaration, unless there is an adjustment to the declared value of the property concerned, which must be made within two years from the payment of the main tax.

For deeds by jurisdictional bodies is provided a time limit of 60 days from the notification of the payment advice by the Revenue Agency.

Payments can be made directly to the collection agency, even through enabled post offices or banks (20 or 30 days).

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d214be

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 4,490.00 EUR 0.28
2011 5,339.00 EUR 0.33
2010 5,659.00 EUR 0.35
2009 5,289.00 EUR 0.34
2008 5,920.00 EUR 0.36
2007 6,437.00 EUR 0.40
2006 6,060.00 EUR 0.39
2005 5,005.00 EUR 0.34
2004 5,277.00 EUR 0.36
2003 4,563.00 EUR 0.33
2002 4,621.00 EUR 0.34
2001 3,793.00 EUR 0.29
2000 3,731.00 EUR 0.30