- Remote setup
- Possible
- Visit, notary or lawyer
- Notary (online ok)
- Local director
- Reciprocity (non-EU)
- Registered address
- Registry silent
- Minimum capital
- €10,000 (25% paid)
- Yearly upkeep
- From €100 a year
- EU member
- Yes
- IWG business address
- 129 centresfrom $56/mo
What the registry requires
| Company type | Società a responsabilità limitata (S.r.l.); S.r.l.s. is the simplified variant |
|---|---|
| Registry | Registro delle Imprese (Business Register) of the Chamber of Commerce, filed by the notary through the Comunicazione Unica |
| Government filing fee | €200 — Fixed registration tax of €200 on the deed of incorporation; chamber secretarial fees and stamp duty are charged separately (amounts not found on official pages); notary fees extra. |
| Registration time | Official pages give no standard processing time for entry in the Business Register. |
| Resident director | No residency requirement; every director needs an Italian tax code, and non-EU nationals without an Italian residence permit may act only if their country grants reciprocity. |
| Visit, notary or lawyer | Public deed before an Italian notary; since 15 Dec 2021 an S.r.l. can be formed in a fully online notarial procedure. |
| Registered address | A registered office in Italy is required; the official pages do not say whether a provider's address is accepted. |
| Minimum capital | €10,000 (25% paid) |
| Corporate tax | IRES 24% plus regional IRAP at a general 3.9% (higher or lower in some regions); a conditional 20% IRES applied to 2025 only. |
| Every year | Chamber of Commerce annual fee: €200 fixed for turnover up to €100,000, reduced 50% to €100 (2025); chambers may apply an increase of up to 20%. |
What it costs
- Government filing fee
- €200
- ≈ $228 at ECB rates
Fixed registration tax of €200 on the deed of incorporation; chamber secretarial fees and stamp duty are charged separately (amounts not found on official pages); notary fees extra.
- Every year
- From €100 a year
Chamber of Commerce annual fee: €200 fixed for turnover up to €100,000, reduced 50% to €100 (2025); chambers may apply an increase of up to 20%.
- Not included
- Provider fees
Registered agent or address, notary fees, accounting and bank onboarding vary by provider — ask for a quote in the request form.
How to register a company in Italy, step by step
- Obtain an Italian tax code (codice fiscale) for each shareholder and director, at an Italian consulate if resident abroad.
- Check the reciprocity condition if any non-EU founder is not resident in Italy.
- Draft the articles and pay in the capital (25% of €10,000, or 100% if below €10,000).
- Sign the deed of incorporation before a notary, in person or in the online notarial procedure.
- The notary files the Comunicazione Unica with the Business Register, obtaining the VAT number and tax code.
- Pay the registration tax and the chamber's annual fee, and activate a certified e-mail (PEC) address.
Corporate tax in Italy
24% IRES + 3.9% IRAP. IRES 24% plus regional IRAP at a general 3.9% (higher or lower in some regions); a conditional 20% IRES applied to 2025 only.
Rates are the headline figures published by the tax authority; your effective rate depends on residence, activity and treaties. This is not tax advice.
Common mistakes
- Arriving at the notary without tax codes for every founder and director, which makes signing impossible.
- Forming with capital under €10,000 but paying in only 25%: below €10,000 the capital must be fully paid in cash.
- Overlooking the reciprocity condition for non-EU founders who do not hold an Italian residence permit.
Compare Italy with alternatives
| Yearly upkeep | |||||||
|---|---|---|---|---|---|---|---|
 ItalyS.r.l. | €200≈ $228 | Not stated | 24% IRES + 3.9% IRAP | Reciprocity (non-EU) | Notary (online ok) | Registry silent | From €100 a year |
 SwedenAB | SEK 2,400≈ $242 | About 7 working days | 20.6% corporate tax | Half of board in EEA | Not required | Swedish postal address | Annual report yearly |
 Slovakias.r.o. | €220≈ $251 | 2 working days | 21% (10% ≤ €100k) | Permit if non-EU/OECD | Notary/lawyer deed | Owner's consent | Not stated |
 GermanyGmbH | €225≈ $257 | Not stated | 15% + trade tax | No | Notary (video ok) | German address | Not stated |
4 of 4 · official sources, checked September 27, 2026. Government fees only; agent and address costs are extra.≈ USD at ECB reference rates of September 25, 2026.
Nearest by region and government fee. All 83 jurisdictions in one table · take the quiz.
Sources
- S.r.l. capital rules (€1 minimum, 25% paid above €10,000, cash and fully paid below); reciprocity for non-EU non-residents; tax code needed for corporate offices; IRAP 3.9%; registration tax €200 fixed — ice.it, checked September 27, 2026
- Notary deed, company exists on registration, online incorporation under notary control since 15 Dec 2021 — ice.it, checked September 27, 2026
- IRES 24%; conditional 20% for 2025 — agenziaentrate.gov.it, checked September 27, 2026
- Registration through Comunicazione Unica; digital signature, PEC, Telemaco — agenziaentrate.gov.it, checked September 27, 2026
- Non-residents apply for the tax code at Italian consulates; first-time applicants in Italy need an in-person appointment — agenziaentrate.gov.it, checked September 27, 2026
- Annual chamber fee 2025: €200 fixed up to €100,000 turnover, reduced 50% to €100 — mimit.gov.it, checked September 27, 2026