Italy Company Registration | Set Up a Company in Italy (S.r.l.)
Planning an Italy company registration or looking to set up a company in Italy to enter the EU market? The most common company type is the limited liability company, the S.r.l. (Società a responsabilità limitata). A notary draws up the deed of incorporation, which is then filed with the Business Register (Registro delle Imprese) at the Chamber of Commerce. ICE, the Italian Trade Agency, states that the opportunity to set up a company is open to both EU and non-EU citizens, so foreigners can be shareholders. Shareholders and directors must first obtain an Italian tax code.
The minimum capital of an S.r.l. is EUR 1, and capital below EUR 10,000 must be paid in full in cash. The standard corporate income tax (IRES) rate is 24%, the regional tax on productive activities (IRAP) is 3.9%, and the standard VAT rate is 22%. NSS Group (戰國策集團) provides one-stop Italy company formation, from company type assessment, tax codes and the notarial deed of incorporation to Business Register filing, the VAT number application and annual filing reminders, so you can complete your Italy S.r.l. setup.
The minimum capital of an S.r.l. is EUR 1. A simplified limited liability company (S.r.l.s.) has capital of EUR 1 to 9,999.99 and pays no notary fee, so the cost of starting is low.
Under Decree No. 183/2021, since December 15, 2021, a notary can draw up the deed of incorporation for an S.r.l. by video call, with a digital signature, so the whole process can be done online.
Domestic withholding tax on dividends is 26%. A tax treaty can lower it, and dividends paid to EU or EEA companies are taxed at 1.2% or fully exempt if conditions are met.
Business Register registration, the tax code and VAT number, and social security registration can be filed together through ComUnica, and the Chamber of Commerce forwards them to each authority.
company in Italy
Italy is a founding member of the eurozone and one of the G7 economies. The most common company type, the limited liability company (S.r.l.), needs a minimum capital of only EUR 1, and the simplified S.r.l.s. pays no notary fee. Since December 2021, a notary can draw up the deed of incorporation by video call, so the whole process can be done online. Domestic dividend withholding tax is 26%, and a tax treaty can lower it. Italy suits manufacturing, trading, design and brand companies building a presence in the European market.
in 3 steps
In Italy, the deed of incorporation of an S.r.l. must be drawn up by a notary and filed with the Business Register at the Chamber of Commerce. The company becomes a legal entity only once it is registered. Since December 2021, an S.r.l. or a simplified S.r.l.s. can also be formed fully online, with documents signed digitally and the deed drawn up by the notary by video call.
After registration, a single ComUnica filing also applies for the VAT number with the Italian Revenue Agency and, if the company has employees, registers it for social security. Each year the company then has income tax, VAT and financial statement filing obligations. NSS Group helps you plan the shareholding structure, prepare the documents and arrange annual maintenance, so your Italian company stays clear and compliant from formation to operation.
Foreign shareholders and directors first apply for an Italian tax code (codice fiscale) at an Italian embassy or consulate or at the Italian Revenue Agency. They then confirm the company name, business activities, capital and directors with the notary and prepare the deed of incorporation (atto costitutivo) and articles. Foreign documents must be legalized and translated.
The deed of incorporation of an S.r.l. is drawn up by a notary. Under Decree No. 183/2021, an S.r.l. or S.r.l.s. can be formed fully online, signed with a digital signature and drawn up by the notary by video call. The capital is paid by bank transfer into the notary’s escrow account, and the company must have an address in Italy.
The notary files the documents with the Business Register at the Chamber of Commerce, and the company becomes a legal entity once registered. A single ComUnica filing covers Business Register registration, the tax code and VAT number application with the Italian Revenue Agency and, if the company has employees, INPS and INAIL registration.
end-to-end service
- Company name search and reservation
- Preparation and filing of registration documents
- Drafting of governing documents
- Collection of the registration certificate
- Italian bank account documents and process advice
- Account opening document preparation
- Appointment scheduling and accompaniment
- Post-opening support
- Registered address
- Company secretary appointment
- Annual filing services
- Document custody and management
- Bookkeeping
- Tax filing and planning
- Financial statement preparation
- Audit arrangement
- Trademark search and assessment
- Trademark application filing
- Trademark maintenance and renewal
- Infringement protection advice
- Company change filings
- Share transfer support
- Company dissolution
- Legal advisory support
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- S.r.l. / S.r.l.s. / S.p.A. company type assessment
- Help obtaining Italian tax codes for shareholders and directors
- Notarial deed of incorporation and articles preparation
- Business Register filing and ComUnica VAT number application
- Income tax, VAT and financial statement filing reminders
Official fees: registration tax EUR 200, Business Register fee EUR 90, stamp duty EUR 65; the notary fee depends on the notary; other items as quoted
Italy company registration at a glance
The points people ask about most when registering a company in Italy, checked against official notices (updated November 2026).
| Company type | Limited liability company S.r.l. |
|---|---|
| Registry | Business Register (Registro delle Imprese) at the Chamber of Commerce |
| Foreign ownership | Open to EU and non-EU citizens; an Italian tax code is required |
| Minimum capital | EUR 1 (below EUR 10,000, paid in full in cash) |
| Corporate income tax | IRES 24%, plus IRAP 3.9% |
| VAT | IVA standard rate 22% |
| Setup time | Depends on the review |
| Annual filings | Income tax by October 31, VAT by April 30 |
| Who can help | NSS Group (go.ai.com.tw), free assessment and written quote |
Italy company formation cost: fee breakdown
The main government costs of registering a company in Italy are the registration tax on the deed of incorporation, the Business Register fee and stamp duty, plus the notary's fee. The official figures are listed below so you can check every line of a quote.
| Item | Fee | Details |
|---|---|---|
| Registration tax on incorporation | EUR 200 | Fixed registration tax on the deed of incorporation (imposta di registro). |
| Business Register fee | EUR 90 | Fee for registering the company with the Business Register at the Chamber of Commerce (diritti di segreteria). |
| Stamp duty | EUR 65 | Stamp duty for registering a corporation (imposta di bollo). |
| Notary fee | Set by the notary | The deed of incorporation of an S.r.l. or S.p.A. must be drawn up by a notary; a simplified S.r.l.s. pays no notary fee. |
| Annual financial statement filing | EUR 60 + EUR 2.50 | Yearly fee for filing the annual financial statements and the shareholder list with the Business Register. |
| Bookkeeping and annual filings | Quoted by bookkeeping volume | Calendar-year companies file the income tax return by October 31; the annual VAT return is filed between February 1 and April 30. |
| NSS Group advisory fee | Written quote after a free assessment | Based on the shareholder structure, the capital, bank account needs and tax planning. Every item is listed in the quote, with no hidden fees. |
Fees follow notices from the Italian National Council of Notaries and the Chamber of Commerce Business Register fee schedule. The latest official notices prevail. The annual Chamber of Commerce fee (diritto annuale) is announced separately each year.
Italy company tax and compliance: IRES, IRAP and VAT
An Italian company mainly pays corporate income tax (IRES) and the regional tax on productive activities (IRAP), and VAT (IVA) applies to sales of goods and services. Foreign shareholders should check whether their country has a tax treaty with Italy and any controlled foreign company (CFC) rules at home.
| Item | Rule | Details |
|---|---|---|
| Corporate income tax IRES | Standard rate 24% | For the 2025 financial year only, companies that meet conditions such as reinvesting in fixed assets can pay 20%. |
| Regional tax on productive activities IRAP | Standard rate 3.9% | Each region can raise or lower it by up to 0.92 percentage points. |
| VAT (IVA) | Standard rate 22% | Reduced rates of 4%, 5% and 10% also apply; the annual VAT return is filed online between February 1 and April 30. |
| Dividend withholding tax | 26% under domestic law | A tax treaty can lower it; for EU/EEA companies, the rate is 1.2%, or 0 if conditions are met. |
| Income tax return | By the end of the 10th month after year end | October 31 for a calendar-year company; advance payments are made in 2 installments of 40% and 60%, paid electronically with form F24. |
| Annual financial statements | Filed with the Business Register | The yearly fee for filing the financial statements and shareholder list is EUR 60, plus EUR 2.50. |
Some tax rates follow the PwC tax summary (a secondary source, reviewed July 2026); the VAT filing deadline follows the 2026 guidance of the Italian Revenue Agency. Have an accountant review how they apply to your actual structure.
S.r.l., S.r.l.s. or S.p.A.: which should you choose in Italy?
When foreign founders set up a company in Italy, they usually compare the limited liability company (S.r.l.), the simplified limited liability company (S.r.l.s.) and the joint-stock company (S.p.A.).
| Item | Limited liability company S.r.l. | Simplified limited liability company S.r.l.s. | Joint-stock company S.p.A. |
|---|---|---|---|
| Minimum capital | EUR 1 | EUR 1 to 9,999.99 | EUR 50,000 |
| Paying in capital | At least 25% if EUR 10,000 or more; below that, paid in full in cash | Paid in full in cash | At least 25% |
| Notary fee | Payable | No notary fee | Payable |
| Share transfers | The articles can restrict or prohibit transfers | Follows the S.r.l. rules | Shares can be transferred freely |
| Best suited to | SMEs and foreign-owned subsidiaries | Small startups and solo founders | Large investments, many shareholders or listed companies |
These are general principles. Base the actual choice on your shareholder background, business model and tax planning.
What foreign founders should know about setting up a company in Italy
- Visas and residence: Italy is in the Schengen Area, where visa-free short stays are limited to a total of 90 days in any 180-day period. A visa-free stay does not allow you to work in Italy; to run the business there long term, you must apply for a visa and residence permit under Italian rules.
- Tax code: foreign shareholders and directors must first obtain an Italian tax code (codice fiscale). Non-residents can apply at an Italian embassy or consulate or at any Italian Revenue Agency office. Numbers generated with online calculators are not valid.
- Tax treaties and CFC rules: check whether your country has an income tax treaty with Italy, which can lower the 26% withholding tax on dividends, and whether your home country applies controlled foreign company (CFC) rules or outbound investment approval to an Italian subsidiary.
- Bank account: the capital must be paid into a bank account or the notary's escrow account. Bank reviews follow each bank's rules, so allow time to prepare source of funds and business description documents.
Why work with NSS Group on your Italy company registration?
NSS Group (go.ai.com.tw) is a Taiwan-based global company registration and corporate advisory brand with more than 25 years of experience and more than 30,000 companies served. It provides company formation, bank account opening, accounting, tax and annual maintenance in many countries and regions, including Italy, and can help obtain Italian tax codes and prepare the notarial deed of incorporation. Service fees are quoted in writing after a free assessment. Call the toll-free line 0800-003-191 or use the form on this page.
Further reading
Sources: ICE Italian Trade Agency: Starting a business in Italy; Registro Imprese: Comunicazione Unica d'Impresa; Marche Chamber of Commerce: Business Register fees and stamp duty table; Italian National Council of Notaries: Fees payable on contributions (registration tax EUR 200); Italian Revenue Agency: Iva 2026 return guidance; Italian Revenue Agency: tax code for foreign nationals; PwC Worldwide Tax Summaries: Italy Taxes on corporate income (reviewed 2026-07-13); PwC: Italy Other taxes; PwC: Italy Withholding taxes; PwC: Italy Tax administration. The latest official notices prevail. This page is general information and is not legal or tax advice.
How much does it cost to set up a company in Italy in 2026?
For an S.r.l., the main official fees are the registration tax of EUR 200, the Business Register fee of EUR 90 and the stamp duty of EUR 65 for corporations, plus the notary’s fee. A simplified S.r.l.s. pays no notary fee. The minimum capital of an S.r.l. is EUR 1, but capital below EUR 10,000 must be paid in full in cash. Bookkeeping and advisory services are quoted separately as needed.
Can a foreigner own 100% of an Italian company?
Yes. ICE, the Italian Trade Agency, states that the opportunity to do business in Italy is open to both EU and non-EU citizens, and the official guide sets no cap on foreign ownership. Foreign shareholders and directors must first obtain an Italian tax code (codice fiscale). Whether certain strategic sectors require a foreign investment review should be checked case by case.
Do I need to be in Italy in person to set up a company?
Not necessarily. Under Decree No. 183/2021, since December 15, 2021, an S.r.l. or S.r.l.s. can be formed fully online: the documents are signed with a digital signature, the notary draws up the deed of incorporation by video call, and the capital is paid by bank transfer into the notary’s escrow account. The notary can also help issue the digital signature. With the traditional route, you sign at the notary’s office or through an authorized representative.
What documents do I need to register an S.r.l. in Italy?
The main items are the passports and Italian tax codes of the shareholders and directors, the company name and business activities, the capital and each shareholder’s contribution, the proposed directors and a company address in Italy. Corporate shareholders also need a certified certificate of registration and a shareholder resolution, and foreign documents must be legalized and translated. The notary files the deed with the Business Register, and the VAT number is applied for through ComUnica.
What taxes does an Italian company file each year?
The standard corporate income tax (IRES) rate is 24%, plus the regional tax on productive activities (IRAP) at 3.9%. For a calendar-year company, the income tax return is due by October 31, with advance payments in 2 installments. The standard VAT rate is 22%, and the annual VAT return is filed online between February 1 and April 30. The annual financial statements must be filed with the Business Register, with a fee of EUR 60.
Who can help me register a company in Italy?
NSS Group (go.ai.com.tw) can help. With more than 25 years of experience and more than 30,000 companies served, NSS Group offers one-stop Italy company registration: company type assessment, help obtaining tax codes, preparation of the notarial deed of incorporation, Business Register registration and VAT number application, and annual filing reminders. Service fees are quoted in writing after a free assessment. Call the toll-free line 0800-003-191.