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Generic Tax Name Stamp duty - Duty in lieu of registration and stamp duties (excl. Insurance tax)
Tax name in the national language Imposta sostitutiva delle imposte di registro, di bollo ipotecaria, catastale e della tassa sulle concessioni governative per le operazioni relative ai finanziamenti a medio e lungo termine
Tax name in English Replacement tax for registration tax, stamp duty, mortgage tax, cadastral tax and duty on official concessions in relation to medium and long-term loans
Member State IT-Italy
Tax in force since 1973/09/29
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° 601 of 29 September 1973 as amended (art. 15-20); DL n. 168/2004 (G.U. 07/12/04 n. 161) converted L. 07/30/04 n. 191 (G.U. 07/3104 n. 178); D.L. n. 91/2014 (art. 22, par. 2 lett. b) converted into L. n. 116/2014

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope


Medium and long‑term financing operations as specified by law and effected by banking institutions.

Tax object and basis of assessment

This substitute tax is determined in accordance with the amount of financing granted within the relevant year.

Deductions, Allowances, Credits, Exemptions

As from 1th August 2004, for loans not referred to first house, the rate is 2% instead of 0.25%.

Rate(s) Structure

Tax due date

Payment must be done by transfer of qualified banks.

Tax collector

Payment is made on the periodical return submitted by the taxpayers liable to tax.

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d214bf

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2011 3,043.00 EUR 0.19
2010 3,368.00 EUR 0.21
2009 3,544.00 EUR 0.23
2008 3,094.00 EUR 0.19
2007 2,973.00 EUR 0.18
2006 2,906.00 EUR 0.19
2005 2,809.00 EUR 0.19
2004 2,794.00 EUR 0.19
2003 2,748.00 EUR 0.20
2002 2,537.00 EUR 0.19
2001 2,446.00 EUR 0.19
2000 3,063.00 EUR 0.25


The amount of tax recovered is included in d214be in the form "IT Registration Tax".