Tax holding clock
Crypto tax holding period in Italy
Bought on September 5, 2026 in Italy: holding time does not change the treatment, and the gain is taxed as a capital gain.
Verified How we verify
- The next tax year in Italy begins on January 1, 2027.
Key facts
| Regime | Capital gains |
|---|---|
| Holding period | No threshold |
| Treatment today | Capital gains |
| Days to threshold | No threshold |
| Annual allowance | None published |
| Next tax year begins | January 1, 2027 |
| Authority | Agenzia delle Entrate |
What applies, and when
- On any disposal
- Capital gains and other proceeds on crypto-assets are miscellaneous income under article 67(1)(c-sexies) of the consolidated income tax act, and on gains realised from 1 January 2026 the substitute tax is applied at the rate of 33 per cent.
- Caveat
- The 2,000 euro annual threshold that previously applied to these gains was removed by article 1(25) of the same law, so there is no longer a tax-free floor.
Source: Agenzia delle Entrate · checked . The threshold is counted as whole days from the purchase, which is how the rule is stored.
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Bought on September 5, 2026 in Italy: holding time does not change the treatment, and the gain is taxed as a capital gain.
- Treatment today
- Capital gains
- Days to threshold
- No threshold
- Annual allowance
- None published
This is an explanation of how the rules work, not tax advice, and your own position depends on facts this page cannot see.
This is an explanation of how the rules work, not tax advice, and your own position depends on facts this page cannot see.
Frequently Asked Questions
- Does how long the coin was held change the tax in Italy?
- No. In Italy the treatment of a disposal is the same however long the coin was held.
- Is there an annual tax-free amount in Italy?
- No annual tax-free amount has been verified for Italy, so none is shown.
- When does the Italy tax year start?
- The next one begins on January 1, 2027.
See also
- Italy regulation
Who regulates crypto there, and what is restricted
- Crypto tax basics
Disposals, cost basis and records
- All tax holding periods
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