Calcolatore Tasse Cripto Italia
Calcola le tasse cripto sotto la Legge 197/2022 — 26% sulle plusvalenze oltre €2.000/anno + imposta di bollo 0.2% sul saldo a fine anno. Quadro RT ready.
Calcolo basato sulla Legge 197/2022 (Legge di Bilancio 2023). Suppone: (1) residenza fiscale italiana; (2) regime ordinario di tassazione plusvalenze (alternativa: imposta sostitutiva del 14% sul valore di portafoglio — non modellata qui); (3) imposta di bollo 0.2% sul saldo a fine anno superiore a €2,000. Dichiarazione tramite Quadro RT del Modello Redditi PF. Verifica con un commercialista prima di presentare.
How the Italy crypto tax works
26% flat rate above €2,000.Law 197/2022 replaced the prior foreign-currency-style treatment with a clean 26% flat tax on crypto capital gains exceeding €2,000 per year. Below the threshold = no tax. The €2,000 is gain, not proceeds — different from Brazil's R$35k proceeds-based threshold.
0.2% imposta di bollo. Annual stamp tax on year-end crypto holdings above €2,000. Applied to gross portfolio value, not gains. Held all year doing nothing? Still owe 0.2% × portfolio value if above €2,000.
Imposta sostitutiva alternative. The substitution tax option: 14% one-time on year-end portfolio value, replacing per-trade gain tracking. Useful for high-frequency traders. Elected at filing time via Quadro RT.
Filing. Quadro RT of Modello Redditi PF. Italy has historically had aggressive enforcement on undisclosed foreign assets; crypto holdings on non-Italian exchanges (Binance, Bybit) must be disclosed via Quadro RW even if no tax is owed.
What this calculator does NOT do
- The 14% imposta sostitutiva alternative regime (one-time election).
- Quadro RW disclosure for foreign-held crypto (separate filing requirement, no tax owed but mandatory).
- Loss aggregation across years (capital losses on crypto can offset capital gains for 4 years).
- Crypto-as-business treatment (rare for retail; specific reporting otherwise).
Frequently asked questions
Come si calcolano le tasse sulle criptovalute in Italia?+
La Legge 197/2022 (Legge di Bilancio 2023) ha introdotto un'imposta forfettaria del 26% sulle plusvalenze cripto eccedenti €2.000 nell'anno fiscale. La prima €2.000 di plusvalenza totale è esente. Inoltre, un'imposta di bollo dello 0.2% si applica sul saldo cripto totale a fine anno se supera €2.000. Dichiarazione obbligatoria tramite Quadro RT del Modello Redditi PF.
What is Law 197/2022 (Budget Law 2023)?+
Italy's 2023 budget law that formally established crypto tax rules. It introduced the 26% flat rate on crypto capital gains above €2,000/year (replacing the prior ambiguous treatment under foreign-currency rules) and the 0.2% stamp tax (imposta di bollo) on year-end holdings above €2,000. Articles 1, 126-147 of the law.
What is the imposta sostitutiva alternative?+
Italy's substitution tax option: instead of tracking individual trade gains and paying 26% on each, you can elect into a one-time 14% tax on the year-end value of your crypto portfolio. Useful for high-frequency traders who'd struggle to track per-trade cost basis. The election is made on the annual Modello Redditi return.
Are P2P USDT trades in EUR taxable in Italy?+
Yes. Each USDT/EUR P2P sale is a disposal under Law 197/2022. Cost basis = EUR paid; proceeds = EUR received. Aggregate annual gain across all crypto disposals; if total exceeds €2,000, the excess is taxed at 26%. Report on Quadro RT of Modello Redditi PF.
What is the 0.2% imposta di bollo?+
An annual stamp tax on crypto holdings, applied to the year-end portfolio value if it exceeds €2,000. The 0.2% is on the gross holding amount, not on gains — so a €100,000 portfolio held all year owes €200 in stamp tax regardless of whether you traded. Pay together with capital gains tax through Quadro RT.