Italian entertainment expenses — deductible ceiling for businesses and professionals
A business may deduct entertainment expenses up to 1.5 % of revenue up to 10 million, 0.6 % from 10 to 50 million and 0.4 % above; gifts worth up to 50 euros each are always deductible. A professional's ceiling is 1 % of fees, gifts included. Either way, payment must be traceable.
2026 rules — verified on September 25, 2026Free, no account
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Sources and assumptions
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 108 « Spese relative a piu' esercizi » — tax year 2026, verified on September 25, 2026
Excerpt from the source : « in misura pari: a) all'1,5 per cento dei ricavi e altri proventi fino a euro 10 milioni »
- Gazzetta Ufficiale — TUIR art. 108 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « b) allo 0,6 per cento dei ricavi e altri proventi per la parte eccedente euro 10 milioni e fino a 50 milioni »
- Gazzetta Ufficiale — TUIR art. 108 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « b) allo 0,6 per cento dei ricavi e altri proventi per la parte eccedente euro 10 milioni e fino a 50 milioni »
- Gazzetta Ufficiale — TUIR art. 108 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « c) allo 0,4 per cento dei ricavi e altri proventi per la parte eccedente euro 50 milioni »
- Gazzetta Ufficiale — TUIR art. 108 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « c) allo 0,4 per cento dei ricavi e altri proventi per la parte eccedente euro 50 milioni »
- Gazzetta Ufficiale — TUIR art. 108 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « Sono comunque deducibili le spese relative a beni distribuiti gratuitamente di valore unitario non superiore a euro 50. »
- Gazzetta Ufficiale — TUIR art. 54-septies « Altre spese » — tax year 2026, verified on September 25, 2026
Excerpt from the source : « Le spese di rappresentanza sono deducibili nei limiti dell'1 per cento dei compensi percepiti nel periodo d'imposta ((a condizione che i pagamenti siano eseguiti)) con versamento bancario o postale »
Calculation assumptions
- The expenses entered already qualify as business entertainment: the calculator does not check the line between entertainment and advertising.
- Expenses paid by transfer, card or another traceable method go in the entertainment field; those paid in cash go in their own field, because they are not deductible.
- VAT, businesses that have not yet earned revenue (paragraph 4) and gaming licence holders (paragraph 2-bis) are not covered.
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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.