Part of the tax cluster
Forfettario 2026 - Double taxation - INPS and pension - Impatriati - Partita IVA
Contents
- What are tax deductions in Italy: detrazioni and deduzioni
- Medical expenses: how to get back 19% in 2026
- Rent deduction in Italy
- Children: deductions for education, sports, asilo nido
- Mortgage: refund of loan interest
- Renovation and energy efficiency: bonus 50-65%
- How to get a deduction: 730, Redditi PF, precompilata
- Deduction of INPS contributions from the tax base
- Immigrants' mistakes: how not to lose tax refunds
- Conclusions
What are tax deductions in Italy: detrazioni fiscali and deduzioni 2026
Navigation to all guides - knowledge base.
What is the difference between detrazioni and deduzioni — and why do immigrants in Italy lose hundreds of euros each year by not knowing about tax refunds?
Tax deductions in Italy (detrazioni fiscali) are a mechanism that allows you to get back part of the taxes paid or to reduce your tax burden. Tax refunds in Italy are available to every tax resident, but most immigrants simply don’t know about them. According to 2026 data, the possible refund can range from a few hundred to several thousand euros per year.
There are two types of tax benefits in the Italian system, and it’s important to distinguish them:
Detrazioni reduce the tax amount directly. For example, you owe 5,000 EUR IRPEF, you have a detrazione of 500 EUR — you pay 4,500 EUR. Most deductions in Italy work this way: medical, rent, mortgage, education.
Deduzioni reduce the taxable base before tax calculation. Example: income 30,000 EUR, deduzione 5,000 EUR — tax is calculated on 25,000 EUR. The main deduzione for immigrants is INPS contributions and pension contributions.
Community member
"Some family expenses allow you to lower the tax amount or get a refund. Many of us didn’t know about this during the first years in Italy and lost real money."
From a discussion about tax refunds in the community
Forfettario DOES NOT have the right to deductions
If you operate under the Forfettario regime — detrazioni are not available to you. Forfettario is already a preferential regime with a fixed rate of 5-15% and an expense coefficient. Deductions are available only to those who pay IRPEF under the ordinary progressive scale: employees and self-employed on the regime ordinario.
Community member
"For Forfettario there is a profitability coefficient. 33% or 22% automatically become your expenses. Whatever you don’t spend remains with you and is not taxed. But there are no extra deductions on top."
From a discussion about tax regimes
Who can get tax deductions in Italy
Tax refunds in Italy are available if the conditions are met:
-
✓Tax resident in Italy
You live in Italy more than 183 days a year and are registered in AIRE or the anagrafe.
-
✓You pay IRPEF under the ordinary scale
Employees (lavoro dipendente) or self-employed on the regime ordinario. Forfettario — not eligible.
-
✓Have supporting documents
Receipts, invoices, contracts with your codice fiscale (tax code). Without documents — no deduction.
-
✓Filed a tax return
Model 730 (employees) or Redditi PF (self-employed). Without a declaration the money will not be returned.
IRPEF progressive scale 2026
23% - up to 28,000 EUR, 35% - from 28,000 to 50,000 EUR, 43% - above 50,000 EUR. The higher the income — the more tax you pay and the larger the potential refund from detrazioni.
Medical expenses: how to get back 19% in Italy in 2026
Which medical expenses can be reclaimed through the tax return and why is scontrino parlante so important?
Medical deductions are the most popular type of detrazioni fiscali among immigrants. You can get back 19% of medical expenses exceeding the threshold of 129.11 EUR per year. This threshold is called franchigia — it’s the portion you pay fully without any refund.
Example: you spent 1,000 EUR on medical costs in a year. Subtract the threshold: 1,000 - 129.11 = 870.89 EUR. Refund 19% of that amount: 165.47 EUR. This is real money that will be returned to you via payroll or the tax declaration.
What counts as medical expenses for detrazioni
- Doctor visits - GP, specialists (including private), medico di base for paid services
- Medications - only with scontrino parlante (receipt showing your codice fiscale and the drug name)
- Tests and diagnostics - blood tests, MRI, ultrasound, X-ray - in public and private clinics
- Dentist - treatments, prosthetics, cleaning - all with fattura (invoice)
- Glasses and contact lenses - by ophthalmologist prescription, with receipt from the optics shop
- Hearing aids - by ENT specialist prescription
- Psychologist and psychotherapist - sessions with a licensed specialist
- Physiotherapy - by doctor’s prescription
Scontrino parlante — mandatory!
A pharmacy receipt must be “speaking” — contain your codice fiscale (tax code), the name of the drug and the price. A regular cash receipt without codice fiscale is not suitable for deduction. When buying medicines always show your tessera sanitaria (health card) or state your codice fiscale.
Community member
"To fill out the form, data from the CUD, fiscal receipts and invoices confirming expenses are used. You need to collect all this all year, not just remember it in May."
From a discussion about preparing the tax return
Rules for paying medical services to qualify for the deduction
Since 2020, to get the 19% deduction, medical services and purchases over 1 EUR must be paid cashlessly — by card, bank transfer, or cheque. Exception — medicines and medical devices: they can still be paid in cash and still qualify for the deduction.
Expenses for family members also count
You can include medical expenses for family members who are dependent on you (familiari a carico) — a spouse with income up to 2,840.51 EUR/year and children up to 24 years with income up to 4,000 EUR/year.
Rent deduction in Italy 2026
Can you get some money back for apartment rent and what conditions must be met?
Rent is one of the main expenses for immigrants in Italy. There are several rent deductions, and they depend on your situation. The rental contract must be registered with the Agenzia delle Entrate — without that no deduction is possible.
Rent deductions by category
| Category | Maximum deduction | Conditions |
|---|---|---|
| Young people (under 31) | up to 2,000 EUR | Income up to 15,493.71 EUR, contract for main residence |
| Workers relocated to another region | up to 992 EUR (first 3 years) | Relocation for work or new contract in another region, income up to 30,987 EUR |
| Students away from their region of residence | up to 2,633 EUR | Studying at a university in another region (at least 100 km from home) |
| General rent deduction | 300 or 150 EUR | 300 EUR for income up to 15,493 EUR, 150 EUR for income 15,493–30,987 EUR |
Rent deductions are small compared to rent itself, but it’s still worth claiming them — the money is returned automatically via payroll or the declaration.
Community member
"The refund most often goes through payroll, usually starting in the summer. You submit the 730 in May — in July–August you already see the refund in the boosted pay."
From a discussion on refund timings
The contract MUST be registered
If you rent an apartment with an unregistered contract (“black” contract) — the deduction is impossible. Moreover, an unregistered contract deprives you of the right to residenza and can cause problems with residence permit renewal.
The young people deduction is the most beneficial
If you are under 31 years old and have just moved to Italy — be sure to claim the deduction of up to 2,000 EUR for the main residence rent. This is a noticeable amount, especially with low income in the first year.
Children: tax deductions for education and sports in Italy 2026
Which child-related expenses can be reclaimed through the tax office — and how much can a family with two children realistically get back?
There is a whole set of deductions for families with children in Italy. Since 2022 the main child allowances were combined into Assegno Unico, but a number of detrazioni fiscali still apply in 2026.
Deductions for dependent children
Children are considered dependents (familiari a carico) if their annual income does not exceed 4,000 EUR (for children up to 24) or 2,840.51 EUR (for older dependents).
| Type of deduction | Amount | Conditions |
|---|---|---|
| School expenses (scuola) | up to 800 EUR per child | 19% of expenses for school activities, canteen, transport, after-school care |
| Asilo nido (nursery/daycare) | up to 632 EUR | 19% of nursery expenses (public or accredited private) |
| University | up to 800 EUR | 19% of tuition fees (public — full amount, private — subject to regional limits) |
| Sports clubs | up to 210 EUR per child | 19% of sports expenses for children 5–18 years (maximum base 210 EUR) |
Deductions for children are cumulative. A family with two schoolchildren can get back up to 300+ EUR just for education and sports.
Community member
"In our first year in Italy we didn’t collect receipts for school and clubs at all. When we learned it’s all refundable — it was upsetting. From the second year we collect every paper."
From a discussion about family deductions
Assegno Unico — separate thing
Do not confuse tax deductions with Assegno Unico — the universal child allowance. Assegno Unico is paid monthly based on ISEE and does not depend on the tax return. Detrazioni are an additional refund via the 730.
What exactly is refunded for school
Expenses for school that qualify for deduction in 2026:
- Tassa di iscrizione - enrollment fee at admission
- Mensa scolastica - school canteen
- Trasporto scolastico - school transport
- Gite scolastiche - school trips
- Doposcuola - after-school care
- Insurance - school insurance
Payment must be cashless
All education expenses to claim detrazioni fiscali must be paid cashlessly — bank transfer, card. Cash — no deduction. Keep payment receipts.
Mortgage: how to get tax back on loan interest in Italy
How much can you realistically get back from mortgage interest on the prima casa and what documents are needed?
If you bought your first home (prima casa) in Italy with a mortgage — you have the right to a 19% deduction on the interest paid. The maximum base for calculation is 4,000 EUR of interest per year. This means the maximum refund is 760 EUR per year (19% of 4,000).
Community member
"You can get back 19% of the mortgage interest. The employer will withhold less tax from you in the next boosted pay. The deduction isn’t huge, but over a 20-year mortgage it adds up."
From a discussion about buying property in Italy
Conditions for receiving the mortgage deduction
-
✓Prima casa
The property must be your primary residence. The deduction does not apply to a second home (seconda casa).
-
✓Residenza within 12 months
You must transfer residenza to the purchased property within one year of purchase.
-
✓Mortgage for purchase or construction
The loan must be targeted — mutuo per acquisto abitazione principale or costruzione.
-
✓Documents: certificazione interessi
Each year the bank sends a certificate with the amount of interest paid. This document is needed for the declaration.
Related costs are also deductible
Besides interest, the deduction base (the same 4,000 EUR) includes: notary costs for mortgage setup, property appraisal (perizia), registration tax on the mortgage. These costs can be declared in the first year.
Renovation and energy efficiency: bonus ristrutturazione 50-65% in 2026
How to get back half the cost of apartment renovations and what is bonifico parlante?
Italy offers some of the most generous deductions in Europe for renovation and improving energy efficiency of homes. These bonuses are relevant for immigrants too — if you are the owner or a tenant with the owner’s consent.
Main renovation bonuses in 2026
| Bonus | Deduction rate | Maximum base | Repayment period |
|---|---|---|---|
| Bonus ristrutturazione (renovation) | 50% | 96,000 EUR | 10 years (equal installments) |
| Ecobonus (energy efficiency) | 50-65% | from 30,000 to 100,000 EUR | 10 years |
| Bonus mobili (furniture with renovation) | 50% | 5,000 EUR | 10 years |
| Bonus verde (greenery) | 36% | 5,000 EUR | 10 years |
All renovation bonuses are returned not in a lump sum but in equal installments over 10 years via the annual tax declaration.
Bonus ristrutturazione is the most requested. If you do renovations for 30,000 EUR — the state returns 15,000 EUR over 10 years (1,500 EUR each year as a tax reduction).
Bonifico parlante — mandatory!
All payments for renovation must be made via a special bank transfer — bonifico parlante. This is not an ordinary transfer but a special form indicating: the legal basis for the deduction, your codice fiscale (tax code) and the codice fiscale/P.IVA of the contractor. A regular transfer or cash — the deduction is lost.
Tax specialist
"Bonifico parlante is not just a transfer. The bank withholds 8% of the amount as a tax advance for the contractor when making it. Without the correct bonifico you won’t get the deduction, even if the work was actually done."
From consultation on renovation deductions
Ecobonus: improving energy efficiency
Ecobonus gives an increased deduction of 65% for works improving energy efficiency:
- Window and door replacement - 50% deduction, base up to 60,000 EUR
- Wall and roof insulation - 65%, base up to 60,000 EUR
- Replacing a boiler with a condensing one - 50-65% depending on class
- Installing solar panels - 65%, base up to 60,000 EUR
- Heat pumps - 65%, base up to 30,000 EUR
Bonus mobili works only together with renovation
The 50% deduction for furniture and appliances (up to 5,000 EUR) can be obtained only if you have already started a ristrutturazione. Buying furniture without renovation and getting the bonus is not allowed. Appliances must be class A or higher.
How to get a tax deduction in Italy 2026: 730, Redditi PF, CAF
Where to go to get tax refunds — and can everything be done online via the precompilata?
How to practically get tax refunds in Italy? The procedure depends on your type of income. For employees — model 730, for self-employed on the ordinary regime — Redditi PF (formerly Unico).
Three ways to file the declaration
From April 30, 2026 the pre-filled declaration — dichiarazione precompilata — is available on the Agenzia delle Entrate website. Many expenses are already pulled in automatically: medical via tessera sanitaria, mortgage interest from the bank, insurance. You just need to check and add missing items.
CAF (Centro di Assistenza Fiscale) are centers that help fill out declarations. Many operate within trade unions (patronati) and provide services for free or for a symbolic fee. Bring all documents — CUD from your employer, receipts, certificates — and a specialist will fill out the 730 for you.
A private accountant will fill out the declaration for 50–150 EUR. It makes sense for complex situations: multiple income sources, property, foreign income. For a simple employee declaration — CAF is usually sufficient.
Community member
"A CAF can also be private. Patronati — from trade unions, the state funds them. So they are semi-public. For a simple 730, CAF is enough."
From a discussion on choosing tax help
Deadlines in 2026
| Event | Date | Comment |
|---|---|---|
| CUD from employer | by March 16 | Certificazione Unica — statement of income and withholdings |
| Precompilata available | April 30 | Pre-filled declaration on the Agenzia delle Entrate site |
| Start filing 730 | May | Via CAF, commercialista or online |
| Deadline for 730 | September 30 | After this date — only Redditi PF (until November 30) |
| Refund via payroll | July–August | If filed early — refund arrives in the summer boosted pay |
| Deadline for Redditi PF | November 30 | For self-employed and those who missed the 730 |
The earlier you file the 730 — the faster you receive the refund. Experienced immigrants file in May and receive the money in the July salary.
Precompilata in 2026 — almost everything is automatic
Every year the tax office pulls in more data. Medical expenses via tessera sanitaria, mortgage interest, insurance, INPS contributions — all are already in precompilata. But rent, renovation and children’s education expenses must be entered manually.
Missed the 730 deadline? Not all is lost
If you missed the September 30 deadline — you can file Redditi PF until November 30. And if you missed that too — you can submit a "tardiva" (late) declaration within 90 days after the deadline with a small fine. The main thing is not to stay silent — the refund will be possible.
Deduction of INPS contributions: deduzione from the tax base 2026
Why are INPS contributions a deduzione and not a detrazione, and how does this affect your actual tax?
Paid INPS pension contributions are fully subtracted from the taxable base. This is a deduzione — not a detrazione. The difference is fundamental: INPS contributions reduce your taxable income, not the tax itself. With the progressive IRPEF scale this can produce significant savings.
Community member
"Pension contributions paid in the current year reduce the net income. In other words, first you subtract everything that went to INPS from income, and then you calculate IRPEF on the remainder."
From a discussion on tax planning
Example calculation with deduzione INPS
Annual income: 40,000 EUR. INPS contributions paid (Gestione Separata 26.07%): 10,428 EUR.
Taxable base after deduzione: 40,000 - 10,428 = 29,572 EUR
IRPEF on 29,572 EUR: 23% on 28,000 + 35% on 1,572 = 6,440 + 550 = 6,990 EUR
Without deduzione IRPEF would be: 23% on 28,000 + 35% on 12,000 = 6,440 + 4,200 = 10,640 EUR
Savings: 3,650 EUR — only due to the deduction of INPS contributions.
For employees — automatic
If you work as an employee (lavoro dipendente), the employer already accounts for your INPS contributions when calculating withholdings. You don’t need to declare anything extra — it’s all reflected in the CUD. For self-employed on the ordinary regime (regime ordinario) — you must enter it in the declaration yourself.
Voluntary pension contributions are also deductible
If you make contributions to a complementary pension fund (previdenza complementare — e.g., Fondo Cometa, Fondo Perseo) — they are also deduzione, up to a limit of 5,164.57 EUR per year. This is extra tax savings plus pension accumulation.
More about INPS contributions and the pension system can be read in a separate article: INPS and pension 2026.
Immigrants’ mistakes: how not to lose tax refunds in Italy
What common mistakes do immigrants make and how much money do they lose each year?
Most immigrants in Italy lose significant amounts in their first 1–2 years simply because they don’t know about the deduction system or they collect documents incorrectly. Here are the most common mistakes.
- Not collecting receipts and fatture - without documents you cannot prove expenses. Start a “taxes” folder from day one in Italy
- Not knowing about scontrino parlante - buy medicines without providing your codice fiscale and lose the right to the deduction
- Paying for renovation in cash - this completely loses the deduction. Even if the worker asks for cash “for a discount” — the 50% government bonus is more advantageous
- Not filing 730 - employees think “the employer pays everything” and do not file a declaration. As a result they lose refunds for medical, rent, education
- Living with an unregistered contract - cannot claim rent deduction and risk problems with residence permit (VNS) renewal
- Confusing detrazioni and deduzioni - not understanding how expenses work and not using all opportunities
- Missing deadlines - not filing the declaration by September 30 and losing the simplified 730 procedure
- Not including expenses for family members - a wife may not work but goes to the doctor — these expenses can be claimed by you
Community member
"In the first year in Italy I worked officially, received a salary and thought that was all. Then a neighbor told me you can get back for doctors, for your child’s school, even for rent. I went to CAF — they returned almost 400 euros. Since then I file every year."
From a discussion on first-year experiences in Italy
Renovation paid in cash: losing tens of thousands
A worker offers “no VAT, cash” and gives a 20% discount. But the state bonus is 50% of the cost! Even with VAT and via bonifico parlante — you’re better off. Example: renovation for 20,000 EUR. Cash with “discount” — 16,000 EUR. Via bonifico — 20,000 EUR, but refund 10,000 EUR over 10 years. In the end you pay 10,000 EUR instead of 16,000.
End-of-year checklist
In December check: have all medical receipts been collected, were expenses paid cashlessly, do you have the CUD from your employer, is a visit to CAF planned for spring. A prepared immigrant is a wealthy immigrant.
Conclusions: tax deductions in Italy 2026
Detrazioni reduce the tax itself (medical, rent, mortgage), deduzioni reduce the tax base (INPS contributions). Both mechanisms can save hundreds and thousands of euros.
If you are on the Forfettario regime — detrazioni are not available. That’s the price for a low fixed rate. Deductions work only for IRPEF under the ordinary scale.
Scontrino parlante from the pharmacy, fatture from doctors, receipts for school, bank certificates for the mortgage. Without documents — no refund.
Since 2020 cash payment removes the right to most deductions (except medicines). Bonifico parlante is mandatory for renovation bonuses.
Even employees should file the 730 to get refunds. CAF helps fill it for free. File in May — get money in July.
50% for ristrutturazione, up to 65% for energy efficiency. Even with a worker’s “cash discount” — the state bonus is more advantageous. Always pay via bonifico parlante.