Please note that March 16, 2026 is the deadline for payment of the annual government concession tax for stamping and numbering registers in flat-rate amount, due by capital companies. Payment must be made via F24 form exclusively through electronic means.
Amounts due by company type
The tax amount varies based on company type and share capital:
| Company type | Share capital > €516,456.90 | Share capital ≤ €516,456.90 |
|---|---|---|
| Joint-stock company (S.p.A.) | €516.46 | €309.87 |
| Limited liability company (S.r.l.) | €516.46 | €309.87 |
| Consortium companies | €516.46 | €309.87 |
Payment method
Payment must be made by submitting F24 form exclusively through electronic means, completing the “Tax Authority” section with tax code 7085 and reference period 2026. Studio RCG is preparing and sending F24 forms to clients with internal accounting managed by the firm.
Exempted entities
Exempt from annual government concession tax payment are Amateur Sports Limited Liability Companies, Cooperatives, and Innovative Startups and Innovative SMEs pursuant to art. 26, paragraph 8, of DL 179/2012.
Studio RCG is available for any questions or clarifications regarding government concession tax payment.