Running costs, not incorporation costs
Two different questions get confused: how much it costs to open an Italian SRL and how much it costs to keep it registered. The first is a one-off expense — notary, incorporation taxes, registration. The second comes back every year and has to be in the budget before the company is formed.
The annual budget has three blocks. The first collects the statutory charges, estimated under the assumptions shown and subject to the qualifications below. The second is income and production taxes: IRES, the corporate income tax, and IRAP, the regional tax on the net value of production, both explained below. The third collects services and tools: accountant, software, certified email, digital signature, insurance.
The calculator total covers estimated statutory charges and the PEC and digital signature cost you enter, subject to the qualifications below. Accounting, annual accounts and tax returns are quoted separately; the published starting point provides a reference, not an amount added to your total. IRES and IRAP stay out: their bases depend on taxable income and the net value of production respectively.
The statutory charges, item by item
Estimated statutory charges under the assumptions shown. Invoice stamp duty depends on the invoices issued; Chamber charges and any exemptions must be checked for the company concerned.
| Charge | 2026 amount | When it is due | Source |
|---|---|---|---|
| Annual duty on company books | €309.87, or €516.46 where share capital exceeds €516,456.90 | For years after incorporation: 16 March, Form F24, tax code 7085 | Agenzia delle Entrate; D.P.R. 641/1972, tariff |
| Annual Chamber of Commerce fee | €200 on turnover up to €100,000, then bands; about €120 after the 50% reduction and an authorised 20% increase | Same date as the first income-tax advance | D.M. 17 March 2026; art. 28(1), D.L. 90/2014 |
| Filing of the annual accounts | The ordinary filing charge used here is €127.50 (€65.00 stamp duty + €62.50 filing fees), before any applicable exemption | Within 30 days of approval of the accounts | Chamber of Commerce filing schedule |
| Stamp duty on qualifying invoice amounts | €2.00 per invoice containing more than €77.47 of amounts subject to stamp duty, generally non-VAT amounts unless a specific exemption applies | Quarterly, Form F24, codes 2521-2524 | Art. 13, tariff, D.P.R. 642/1972; Agenzia delle Entrate invoice-stamp rules |
The annual duty on company books
The annual duty on company books (tassa annuale sui libri sociali) is a government concession duty for the numbering and stamping of the accounting books and registers. It is due from companies with share capital, SRLs included, and also from companies in liquidation: €309.87 where the share capital or the endowment fund does not exceed €516,456.90, €516.46 where it does. For years after incorporation, payment is due by 16 March using Form F24 — the Italian tax payment form — under tax code 7085. The figure depends on the capital on 1 January, not on the number of books kept.
The annual Chamber of Commerce fee
The annual Chamber of Commerce fee (diritto annuale camerale, CCIAA) is calculated on the previous year's turnover, so the 2026 fee uses 2025 turnover. The bands are: a fixed €200 up to €100,000; 0.015% from €100,000 to €250,000; 0.013% up to €500,000; 0.010% up to €1 million; 0.009% up to €10 million; 0.005% up to €35 million; 0.003% up to €50 million; 0.001% above €50 million, with a maximum of €40,000. Each local unit registered besides the head office adds 20% of the head-office amount, with a cap of €200 per unit.
The sum is first reduced by 50% (art. 28(1), Decree-Law 90/2014). This estimate then applies an authorised 20% increase for the projects of the Chambers of Commerce listed in Annex A of the Ministerial Decree of 17 March 2026, for the three years 2026-2028, with rounding to the euro. For an SRL with turnover up to €100,000 the result is about €120. Check the amount and any additional local measures with the competent Chamber of Commerce. The fee is paid in one instalment by the deadline of the first income-tax advance.
The filing of the annual accounts
The ordinary filing charge used here is €127.50: €65.00 of stamp duty and €62.50 of filing fees, which include the €2.50 contribution to the Italian accounting standards body, before any applicable exemption. The filing is made within 30 days of approval of the accounts; a late or missing filing is sanctioned under article 2630 of the Civil Code.
The stamp duty on electronic invoices
Electronic invoicing through the Italian exchange system (SDI) carries a €2.00 stamp duty on invoices containing more than €77.47 of amounts subject to stamp duty — generally amounts not subject to VAT — unless the specific exemption code is present (art. 13 and note 2 of the tariff attached to D.P.R. 642/1972). Invoices for ordinary VATable supplies do not carry it. The Revenue Agency calculates the amount quarter by quarter and shows it in the reserved area of the “Fatture e corrispettivi” portal; payment is made by direct debit or with Form F24, using tax codes 2521 to 2524.
Accountancy: why it cannot be compressed to zero
An SRL always keeps ordinary accounting: the professional work is recurring and cannot be reduced to one yearly filing. Accounting, annual accounts and tax returns are quoted after reviewing transaction volumes and required filings. The published starting point is €3,850.00 a year at the smallest profile the fee model allows — revenue up to €75,000, up to 600 bookkeeping entries, no employees — VAT excluded. Professional fees depend on transaction volumes, employees and the filings included in the engagement; the pricing page sets out the parameters.
The public reference for sizing the fee is the schedule of recommended fees of the Italian accountants' body (ANC), explicitly non-binding: the base fee covers up to 600 double-entry entries, with a per-entry amount above that threshold and an increase when the data have to be reconstructed from the client's documents.
A line that is often forgotten is the digital domicile: an Italian company must register a certified email address (PEC) with the Companies Register, and the filings are signed digitally, so the annual fee of the accredited provider belongs among running costs, not incorporation costs. Since the end of 2025 the digital domicile of the director — sole director, chief executive or, in their absence, the chairman — must also be registered, and cannot coincide with the company's.
A short guide for a foreign shareholder
If you own an Italian SRL from abroad, budget the statutory charges in the table above, the provider costs and the separately quoted professional services. Three practical points.
- The statutory charges do not depend on where you live. They depend on the company's turnover, share capital on 1 January, local units and qualifying invoices. The assumed Chamber increase and any exemptions must be checked for the company concerned, not inferred from the shareholder's residence.
- Income taxes are a separate budget line. A company can have zero taxable income for IRES and still owe IRAP, because IRAP is charged on the net value of production. Use the Italian corporate tax calculator for that part, and the guide to Italian taxes for foreign-owned companies for the cross-border issues.
What your accountant does with these figures is set the payment dates, prepare the filing of the accounts and keep the Chamber of Commerce position up to date. The accounting and tax service page explains how the engagement works and what is included.
What the calculator does not do
- It does not include income taxes, which depend on profit and on the value of production.
- It does not include the accounting fee: accounting, annual accounts and tax returns are quoted separately.
- It does not apply regional variations of IRAP or any local surcharge.
- It does not include variable costs: rent, utilities, software, insurance.
- It estimates stamp duty only on the qualifying invoices you enter: amounts over €77.47 subject to stamp duty, generally non-VAT amounts unless a specific exemption applies. The Revenue Agency's quarterly figure is the one to pay.
- It is an estimate on the facts entered, not tax advice or a substitute for the fee notice of your own Chamber of Commerce.
Sources
- Agenzia delle Entrate — annual duty on company books: amounts and reference date
- Agenzia delle Entrate — how and when to pay, tax code 7085
- Camera di commercio di Bergamo — annual fee 2026: bands, reduction and increase
- Camera di commercio di Pistoia-Prato — filing of the annual accounts
- Agenzia delle Entrate — stamp duty on electronic invoices and tax codes 2521-2524
- Agenzia delle Entrate — qualifying electronic invoices for stamp duty and exemption codes
- MIMIT — authorised 20% Chamber increase for the Chambers listed in Annex A
- Art. 28(1), Decree-Law 90/2014 — 50% reduction of the Chamber fee
- MIMIT — digital domicile of companies and directors
Every amount on this page was read on the text or the official notice in force on 19 October 2026. The claim-by-claim verification is in the fact-check file of this page.
Related reading
- Italian corporate tax calculator — IRES and IRAP on your own taxable bases, with the advance split.
- Italian taxes for a foreign-owned company — corporate taxes, VAT and dividend withholding for non-resident owners.
- Accounting and tax service — what the annual engagement covers and how it is priced.
- All the tools with an English interface.