Italian tax depreciation of business assets — deductible amount year by year
Depreciation is deductible from the year the asset comes into use, up to its cost multiplied by the rate set by ministerial decree, halved in the first year (TUIR art. 102 for businesses, art. 54-quinquies for self-employed professionals). A 10,000-euro asset at 20 % gives 1,000 euros in year one and 2,000 euros a year after that, over 6 tax years.
2026 rules — verified on September 25, 2026Free, no account
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Sources and assumptions
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 102 « Ammortamento dei beni materiali » — tax year 2026, verified on September 25, 2026
Excerpt from the source : « relativi ad apparecchiature terminali per servizi di comunicazione elettronica ad uso pubblico [...] sono deducibili nella misura dell' 80 per cento »
- Gazzetta Ufficiale — TUIR art. 102 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « La percentuale di cui al precedente periodo e' elevata al 100 per cento per gli oneri relativi ad impianti di telefonia dei veicoli utilizzati per il trasporto di merci da parte di imprese di autotrasporto limitatamente ad un solo impianto per ciascun veicolo. »
- Gazzetta Ufficiale — TUIR art. 54-quinquies « Spese relative ai beni mobili e immobili » — tax year 2026, verified on September 25, 2026
Excerpt from the source : « relativi ad apparecchiature terminali per servizi di comunicazione elettronica a uso pubblico [...] sono deducibili nella misura dell'80 per cento. »
- Gazzetta Ufficiale — TUIR art. 102 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « Per i beni il cui costo unitario non e' superiore a 516,46 euro e' consentita la deduzione integrale delle spese di acquisizione nell'esercizio in cui sono state sostenute. »
- Gazzetta Ufficiale — TUIR art. 54-quinquies — tax year 2026, verified on September 25, 2026
Excerpt from the source : « E' tuttavia consentita la deduzione integrale, nel periodo d'imposta in cui sono state sostenute, delle spese di acquisizione di beni strumentali il cui costo unitario non sia superiore a euro 516,40. »
- Gazzetta Ufficiale — TUIR art. 102 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « La deduzione e' ammessa in misura non superiore a quella risultante dall'applicazione al costo dei beni dei coefficienti stabiliti con decreto del Ministro dell'economia e delle finanze pubblicato nella Gazzetta Ufficiale, ridotti alla meta' per il primo esercizio. »
Calculation assumptions
- You enter the depreciation rate yourself: it is set by ministerial decree for each asset class and sector, and the calculator does not read it.
- The calculation applies the maximum allowed each year: the TUIR sets a ceiling, not an obligation, and depreciating less pushes the deduction into later years.
- Vehicles (art. 164), a professional's buildings, leasing, disposal of the asset before the end of the plan and IRAP are not covered.
Go further
Related calculators
Neighbouring calculations: the other side of the same decision, or the step that follows.
- Low-cost business assets in Italy — the full write-off up to 516.46 euros
- Italian phone expenses — the 80 % deduction for businesses and professionals
- Deductible maintenance costs in Italy — the 5 % limit and the five-year carry-forward
- Land share of an Italian business building — the part you cannot depreciate
- Spreading a business capital gain in Italy — selling a business over five years
This topic in other countries
Each country applies its own law: these pages are written in its language and read from its official sources.
This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.