Stamp duty exemptions for sworn translations

Stamp duty on sworn translations is governed by Presidential Decree 642 of 26 October 1972, and the same decree, in its Annex B, together with a number of special statutes, lists the acts that are exempt. When the translated document falls within one of these cases the revenue stamps are not applied, and the translator states the exempting provision in the record of the oath, taking responsibility for it. This page collects the national cases, valid before any court or notary, with their statutory references. The way the stamps are applied at the counter in Rome is on the page on the court rules.

The general rule

A sworn translation, whether made before the court or before a notary, is subject to stamp duty, paid by applying revenue stamps: 16 euro for every four pages or one hundred lines of translation, the record of the oath included. The stamps are applied before the oath and cancelled by the clerk. The duty is due whoever the recipient of the translation is, public or private, unless the purpose of the document falls within an exemption provided for by law. Exemption depends on the nature of the proceedings for which the translation is made, not on the identity of the authority receiving it, and the person who declares it, the translator, answers for it under tax law. That is why the firm asks, before every oath, for which procedure the translation is intended.

The main exemptions

The list that follows is not exhaustive. It gathers the exemptions of Annex B to Presidential Decree 642/1972 and of the special statutes that most often concern translated documents, in particular those of clients who deal with Italian authorities from abroad. Applicants may rely on any other provision that grants them an exemption, and the full texts of the statutes should be consulted for the details.

Exempt documents and proceedings	Reference	Notes
Adoption, fostering and assistance of minors, and the procedures of guardianship of minors and of persons under interdiction	Annex B, article 13, and Law 184/1983	Includes the foreign documents filed in international adoption proceedings.
Scholarships and study grants	Annex B, article 11	Exemption applies to the award of scholarships. Certificates for public bodies are replaced by self-certification.
Admission, attendance and examinations in compulsory and nursery schools, and in upper secondary education	Annex B, article 11 and article 7 of Law 405/1990	Covers the enrolment of pupils with foreign school records.
Individual labour disputes and public employment disputes	Annex B, article 12 and article 10 of Law 533/1973	Includes documents produced in employment proceedings.
Pensions, direct and survivors’, severance payments and the related disputes, and compulsory social insurance	Annex B, articles 9 and 12	Foreign pension and contribution records translated for INPS or for the courts.
Divorce proceedings	Article 19 of Law 74/1987	All acts and documents relating to the dissolution of marriage.
Personal separation proceedings	Constitutional Court judgment 154 of 29 April 1999	The exemption for divorce was extended to separation.
Criminal proceedings and public security proceedings	Annex B, article 3	Documents produced in criminal proceedings.
Legal aid at the expense of the State	Article 4 of Law 217/1990	For parties admitted to legal aid.
Issue of passports, identity cards and equivalent documents	Annex B, article 18	Documents filed to obtain identity documents.
Certificates, copies and extracts drawn exclusively from the civil status registers, and duplicates of lost documents	Article 7 of Law 405/1990	Concerns the Italian certificates themselves, not their sworn translations for citizenship applications, which remain subject to duty.
Residence card for citizens of EU Member States	Article 5, paragraph 7, of Presidential Decree 54/2002	Documents for the residence card of EU citizens.
Applications for benefits or admission to charitable institutions, public hygiene and health care	Annex B, articles 8 and 10	Medical and social documents filed with the health service.
Wills in any form	Annex B, article 23	Foreign wills translated for publication or succession.
Document expressing the wish to be cremated	Article 79 of Presidential Decree 285/1990	Also the transcription of death records in the cases provided for.
Acts of voluntary organisations and non-profit organisations of social utility	Article 8 of Law 266/1991 and Annex B, article 27-bis	Subject to the registration of the organisation.
Participation in public competitions and rankings	Article 1 of Law 370/1988	Certificates for public administrations are replaced by self-certification, but foreign qualifications cannot be self-certified and their translations are filed with the exemption stated.
Electoral rights, military service matters, popular jury service	Annex B, articles 1 and 2	Rarely relevant to translations.

How the exemption is applied

The translator writes on the record of the oath that the translation is exempt from stamp duty, with the article and the statute that provide the exemption and a brief indication of the proceedings, for example an adoption file before the Juvenile Court or a scholarship competition of a named university. The clerk receives the oath without the stamps and does not examine the merits of the exemption. If the receiving authority or the tax administration later contests it, the unpaid duty is claimed with the penalty provided for by Presidential Decree 642/1972, and the liability falls on the translator who declared it. In doubtful cases the firm applies the stamps, which cost less than a dispute, and explains the reason in the quote.

Frequently asked questions

Who decides whether the translation is exempt from stamp duty?

The translator, who declares the exemption in the record citing the provision and answers for it under tax law. The clerk does not verify the merits of the exemption. That is why the firm always asks for which proceedings the translation is intended before deciding whether to apply the stamps.

Does the exemption apply if the translation is for a private body, for example a private school?

The exemption depends on the nature of the proceedings, not on who receives the document. If the law exempts the acts relating to school enrolment, the exemption applies whatever the school. If the document serves a different purpose, the stamps are due even if the recipient is a public body.

What happens if I apply the exemption and the authority later contests it?

The unpaid duty may be claimed with the penalty provided for by Presidential Decree 642/1972, and the liability lies with the translator who declared the exemption. In doubtful cases it is better to apply the stamps: they cost less than a dispute.

Are civil status certificates for citizenship applications exempt?

No. The circular of the Ministry of Justice of 20 September 2021 clarified that sworn translations of civil status certificates are subject to stamp duty from the outset, 16 euro per sheet, and that the duty is not absorbed by the unified court fee. Citizenship applications are not among the exemptions.