Deductions & Allowances in Italy
Standard deduction (estimated)
For 2026, an estimated standard deduction of €0 is used in this calculator's default estimate.
Key deductions and allowances in Italy
- Employment income tax credit (detrazioni da lavoro dipendente)
- Regional surtax (addizionale regionale, roughly 1-3%) and municipal surtax — both apply on top of national IRPEF
- Dependent family member deductions
- Mortgage interest and medical expense credits (19% of the qualifying amount)
Other categories worth checking
- Retirement / pension contributions
- Health insurance and medical expenses
- Dependent / family allowances
- Mortgage interest or housing-related relief
- Education expenses
- Charitable donations
- Business expenses (for self-employed filers)
Availability and limits for each category vary significantly by country and change from year to year. Confirm which deductions you're eligible for with Agenzia delle Entrate or a local advisor.