Practical guide

How to calculate the liquidation of litigation costs in an Italian judgment

4 min read · Updated September 2026 · Editorial oversight: Avv. Federico Papa

The liquidation of litigation costs follows the 'loser pays' principle (principio della soccombenza), requiring the defeated party to reimburse the winner's expenses. The calculation requires strict application of the current forensic parameters, structured by value brackets and procedural phases. This guide illustrates the method to determine the exact amount for the bill of costs or the final judgment.

In brief

To calculate litigation costs, you must identify the dispute's value and apply the tables annexed to D.M. 55/2014, updated by D.M. 147/2022. The base fee is obtained by summing the average values for the phases actually performed: study, introductory, evidentiary, and decision-making. Discretionary judicial increases or reductions are applied to this total. Finally, you must add a 15% flat-rate expense reimbursement, a 4% lawyers' pension fund contribution (CPA), 22% VAT, and any documented out-of-pocket expenses.

The steps

1.
Determine the value of the dispute (Calculation base)
The first step is determining the claim's value under Articles 10 et seq. of the Code of Civil Procedure (c.p.c.). In payment claims, the value corresponds to the sum actually awarded to the winning party (decisum criterion) rather than the amount requested, except in cases of claim dismissal, where the disputed amount (disputatum) applies. If the value is indeterminable, the residual bracket provided by D.M. 55/2014 applies (from 26,000.01 to 260,000.00 euros, usually benchmarked to medium complexity). This value identifies the exact column of the parameter table to use.
2.
Consult the updated tables of D.M. 55/2014
Once the value is known, you must consult the tables annexed to D.M. 55/2014, ensuring you use the most recent version (currently updated by D.M. 147/2022). The tables are divided by the court seized: Justice of the Peace, Tribunal, Court of Appeal, Supreme Court. Within the correct table, cross-reference the row for the procedural phase with the column for the value bracket. The figures shown are the average parameters, which constitute the binding starting point for calculating the fee.
3.
Sum the fees for the procedural phases performed
The total fee is calculated by summing the amounts provided for the individual phases actually performed during the proceedings. The typical phases are four: study phase, introductory phase, evidentiary or handling phase, and decision-making phase. Note: if a phase did not take place (for example, a documentary trial without oral evidence or expert witness), the corresponding fee for the evidentiary phase must not be included. The sum of the average values of these phases provides the gross tabular fee.
4.
Apply increases or reductions (Special cases)
On the average tabular fee, the judge or the drafter of the bill of costs can apply percentage variations. D.M. 55/2014 allows increasing the average parameters up to 80% or reducing them up to 50% (70% for the evidentiary phase) based on the dispute's complexity, urgency, or the work's merit. Furthermore, specific increases are provided, such as an additional 30% for using IT techniques that facilitate consultation (hyperlinks) or markups for defending multiple parties with the same procedural position.
5.
Practical calculation example and final formula
Let us assume a Tribunal case valued at 15,000 euros (bracket 5,200 - 26,000). Average values: Study 919, Introductory 777, Evidentiary 1,680, Decision 1,701. Total fees: 5,077 euros. The final formula requires adding general expenses and tax burdens. Calculation: 5,077 + 15% (flat-rate expenses = 761.55) = 5,838.55 euros. On this amount, calculate the 4% CPA (233.54), yielding 6,072.09 euros. Finally, apply 22% VAT (1,335.86). Gross total: 7,407.95 euros. Tax-exempt disbursements (e.g., court filing fee) are added to this.

Legal basis: Art. 91 c.p.c. (Condanna alle spese)Art. 92 c.p.c. (Condanna alle spese per singoli atti. Compensazione delle spese)D.M. 10 marzo 2014, n. 55 (Regolamento recante la determinazione dei parametri per la liquidazione dei compensi per la professione forense)D.M. 13 agosto 2022, n. 147 (Aggiornamento dei parametri forensi)

Mistakes to avoid

Calculating costs on the requested value (petitum) instead of the awarded value (decisum) in cases of partial acceptance.
Including the fee for the evidentiary phase in proceedings where no evidence-gathering activity took place.
Forgetting to calculate the 15% flat-rate expense reimbursement before applying CPA and VAT.
Applying VAT on documented out-of-pocket expenses (e.g., court filing fees, revenue stamps), which are tax-exempt transactions.

Frequently asked questions

Is the judge obliged to apply the average values of D.M. 55/2014?

No, the judge has discretionary power. They can deviate from the average values by applying the percentage increases or reductions provided by the decree, but they must adequately state the reasons for their decision, especially if going below the minimums or exceeding the maximum tariffs.

How are costs calculated in cases of mutual defeat?

In cases of mutual defeat (soccombenza reciproca), Art. 92 c.p.c. allows the judge to offset the costs, entirely or partially. If the offset is partial, the judge will liquidate the full amount and charge only a fraction (e.g., 1/2 or 1/3) to one of the parties.

Do litigation costs include the fee for the party-appointed expert (CTP)?

Yes, the expenses incurred for a party-appointed expert (CTP) fall under the disbursements reimbursable by the losing party, provided the expense is documented (invoice) and the expert's intervention was useful and relevant to the decision.

Editorial oversight: Avv. Federico Papa·ICAMUpdated 22 September 2026Content drafted with AI support and subject to editorial source checks. Despite these controls, inaccuracies may remain: reports and rectification requests are welcome. Report a correction

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