Italy imposes a flat 33% tax on cryptocurrency capital gains and proceeds starting 2026. Qualifying MiCAR-compliant euro EMT stablecoins are taxed at 26%. All gains are taxable with no de minimis threshold.
• Taxable on sales for fiat, crypto-to-crypto swaps, spending on goods/services.
• No exemptions or thresholds apply.
• Flat imposta sostitutiva; LIFO cost basis recommended; losses deductible against future gains for up to 5 years.
• Staking and lending rewards taxed at 33% upon receipt.
• Airdrops, DeFi yields treated as proventi at 33%.
• Not subject to progressive IRPEF rates.
• Report transactions, gains, proceeds in Quadro RT.
• File via Modello Redditi PF; Form 730 if eligible.
• Deadline: November 30 of following year; tax year Jan 1-Dec 31.
• Crypto included in ISEE for social benefits.
• Exchanges must report under EU DAC8 from 2026.
• 2026 Budget Law raised rate from 26% to 33%; high penalties for non-compliance (90-120% of tax due).
• Charitable donations deductible up to 10% of income.
2026 Italy Crypto Tax Guide: Capital Gains & IVAFE
Outlines 2026 changes including 33% capital gains tax rate and IVAFE reporting requirements for crypto.
March 17, 2026
Best Crypto Exchanges Italy 2026: Fees, Security & Tax Guide
Italy's capital gains tax for crypto rises to 33% as of January 1, 2026, applying to gains exceeding previous thresholds.
March 3, 2026
Crypto taxes in Italy: changes 2023-2026
Regulation increases tax to 33% starting 2026; details transitional rules and impacts.
January 31, 2026
Crypto tax Italy 2026: Quadro RW/RT and resident filing
Explains dual reporting: RW for ownership/monitoring, RT for transactions in 2026.
January 23, 2026
Italy's crypto gains tax rises to 33% on 1 January 2026
New rules impose 33% tax from Jan 1, 2026, with severe penalties for non-declaration.
January 1, 2026
Tasse e cripto-attività nel 2026: cosa cambia
2026 Budget Law sets 33% rate for redditi diversi from crypto; updates ISEE inclusion.
January 1, 2026
Tassazione cripto-attività 2026: plusvalenze e permute
Budget Law activates 33% aliquot on gains and proceeds from crypto activities.
January 13, 2026
Crypto taxation Italy reshaped by 2026 Budget Law
2026 law outlines new rates, reporting, and digital asset rules.
December 23, 2025
Tasse crypto 2026: 33% confermato, 26% solo per EMT euro
Confirms 33% tax from 2026; 26% only for compliant euro EMT stablecoins.
December 30, 2025
Criptovalute: aliquota plusvalenze al 33% nel 2026
Plusvalenze tax rises to 33% in 2026; 26% remains for euro stablecoins.
October 21, 2025
Italy Crypto Tax FAQ
Is cryptocurrency taxed in Italy?
What is the capital gains tax rate on crypto in Italy?
How do I report crypto taxes in Italy?
Are crypto-to-crypto trades taxable in Italy?
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Disclaimer: This information is AI-generated and for educational purposes only. Tax laws are complex and subject to change. Always consult with a qualified tax professional for advice specific to your situation.