Italy – New Contribution Levy For Digital Service Providers from 2026

Through Budget Law 2026, Italy introduced a new fiscal contribution levy, which, alongside VAT and Digital Services Tax, also applies to different groups of providers of digital services. The contribution levy is mandatory and applies to both domestic and foreign companies that meet the domestic threshold. 

The contribution levy is paid to the Italian Communication authorities, labelled as a contribution that will be allocated for reimbursement of the costs that this authority bears for its work. 

The levy is calculated and paid on a yearly basis, and its % differentiates in accordance with the type of service that is provided. 

Payments must be made online, using the customized template available since the end of February, 2026, on the website of the Communications authority(AgCom). 

The deadline for the payment is March 31, 2026. The calculation is based on the revenues approved by the latest company’s financial statements. 

Scope 

Economic operators that are part of the digital, media, publishing, press agencies, online intermediation service providers, search engines, and electronic communications operators with significant revenues.

Taxable base 

Scope of activity subject to contribution

• supply, management and provision of electronic communications networks and digital infrastructures, as well as network operator activities, including television, and provision of electronic communications services –  1.4 per thousand of revenues(0.14%)
• provision of postal services is subject to individual licensing and general authorisation, including express courier services and parcel delivery services – 1.6 per thousand of revenues(0.16 %)
• provision of audiovisual and radio media services, sound broadcasting, as well as video and content sharing platform services, creation, production, or organization of content on video sharing platforms, production or distribution of audiovisual and radio programs, including formats, as well as cinematographic and musical works, advertising and sponsorship activities carried out, including online, directly or through advertising agencies – 2 per thousand of revenues(0.2%)