Imposta Di Bollo on Crypto 2026: Who Pays, How Is Calculated
Educational material and not tax advice.
In Italy, people often mix up two separate topics when it comes to crypto. One is the financial result from transactions (profit/loss). The other is the “cost” of holding and reporting assets, where the tax system focuses on the portfolio’s value and the fact that the assets exist and are monitored in your filings. Imposta di bollo typically comes up at this intersection.
What Is Imposta Di Bollo in a Crypto Context?
Bollo is a levy linked to the value of assets. In crypto discussions, it often sits next to Quadro RW, because RW is the section that deals with asset monitoring and valuation. Quadro RW/RT is covered here.
Even if you only hold crypto, you may still need to understand how your assets are reported and how the related charge is determined.
Who Should Pay Attention to Bollo?
In 2026, this topic usually matters for two groups:
- Long-term holding with meaningful size
You’ve held USDT/USDC/BTC/ETH for years, you don’t trade much, but the portfolio value is significant.
2. Assets held on platforms
When part of your crypto is on a CEX/custodian, many people expect everything to be handled automatically, like with traditional securities. In practice, crypto providers vary, so the responsibility often remains with your tax return and accurate disclosure.
How to Estimate Imposta Di Bollo?
To get a rough estimate, you typically need three inputs:
- The asset value you report under the filing rules (the date and valuation approach matter).
- The rate that applies to your case.
- The holding period, if the calculation is proportional to time.
The main crypto trap here is valuation: which price to use, from which source, at what moment, and at what EUR exchange rate. A practical approach is to pick one consistent rule (for example, a specific exchange/aggregator price at a specific date/time) and keep proof of it.
Where Does Bollo Show Up in Your Filing?
Most people notice it not as a clean line item withheld by an exchange, but as a consequence of correctly completing the sections related to ownership and valuation. A common scenario is: someone reports only transaction results, then later realizes the ownership/valuation layer also needs attention.
When you keep clean records, bollo becomes predictable—you know where your assets are disclosed and why the related charge appears.
Filing-Season Checklist
- Do you have a yearly export of transactions and a separate balance snapshot?
- Can you show balances for each storage location (exchange/wallet) on the relevant dates?
- Is your valuation rule documented, with saved proof of prices?
- Do you clearly separate where you have transactions/results (RT) versus ownership/valuation only (RW)?
Conclusion
In 2026, imposta di bollo is one reason why holding crypto in Italy doesn’t always mean “nothing to report.” Keep evidence for valuations, maintain separate folders for RW and RT, and collect reports early—then bollo becomes a controlled line in your tax workflow instead of an unpleasant surprise.