Italian crypto tax guides

Clear, up-to-date explanations of how crypto-assets are taxed in Italy: rates, the calculation method, catching up on undeclared years, and the tax-return forms. Written by the people who built the QuadroTax engine.

Rates

Italian crypto tax 2026: the move to 33%

From 2026 the rate on crypto gains rises to 33%, with a 26% carve-out for euro EMT stablecoins. Franchigia, value tax (IVAFE) and payment deadlines explained.

Calculation

The LIFO method for crypto: how gains are computed

The Agenzia delle Entrate requires LIFO to match sales to purchases. How it works, with a worked example, and how it differs from FIFO and average cost.

Regularization

Ravvedimento operoso: regularizing undeclared crypto years

Didn't declare crypto in past years? Voluntary correction (ravvedimento) cuts the penalties. How it's computed: reduced penalties, legal interest and Quadro RW.

QuadroTax is a calculation tool that supports your tax return; it is not tax advice and does not file returns. Verify all values with a commercialista before filing. Rates and forms are subject to regulatory updates.