Italian spousal maintenance: deductible amount and IRPEF saved
Periodic maintenance paid to a spouse after legal separation, divorce or annulment comes off your total income for the amount set by the court, with no cap. The share meant for the children does not: if the court order does not split it, half of the payment is treated as going to the spouse. A one-off lump sum is not deductible.
2026 rules — verified on September 25, 2026Free, no account
Your result
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Sources and assumptions
- Agenzia delle Entrate — Dichiarazione precompilata Info e assistenza — tax year 2026, verified on September 25, 2026
Excerpt from the source : « Se il provvedimento non distingue la quota per l’assegno periodico destinata al coniuge da quella per il mantenimento dei figli, l’assegno si considera destinato al coniuge per metà del suo ammontare. »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 11 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « a) fino a 28.000 euro, 23 per cento; »
- Gazzetta Ufficiale — TUIR art. 11 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « a) fino a 28.000 euro, 23 per cento; »
- Gazzetta Ufficiale — TUIR art. 11 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « b) oltre 28.000 euro e fino a 50.000 euro, ((33 per cento)); »
- Gazzetta Ufficiale — TUIR art. 11 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « b) oltre 28.000 euro e fino a 50.000 euro, ((33 per cento)); »
- Gazzetta Ufficiale — TUIR art. 11 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « c) oltre 50.000 euro, 43 per cento. »
Calculation assumptions
- Rule from article 10(1)(c) of the Italian income tax code (TUIR) as in force for tax year 2026, applied as the Revenue Agency does in the pre-filled return.
- If the order or agreement states the children's share, enter it: it is not deductible. If it does not, the calculator treats half of the payment as deductible.
- The saving is the difference in gross IRPEF at 2026 rates, on the taxable income you enter before this deduction; it ignores local surtaxes and tax credits. For the former spouse who receives it, the maintenance is taxable income.
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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.