Italian domestic worker contributions: tax deduction (up to EUR 1,549.37)
Social security contributions you pay to INPS as the employer of a domestic worker or personal carer come off your total income — but only the employer's share, and only up to EUR 1,549.37 a year. The part you withhold from the worker's pay 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 : « L’importo massimo che puoi inserire è di euro 1.549,37, se inserisci un importo maggiore, il sistema lo ridurrà riconducendolo al limite. »
- 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
- Cap from article 10(2) of the Italian income tax code (TUIR) as in force for tax year 2026, in the euro amount the Revenue Agency applies in the pre-filled return.
- Only the employer's share counts: take the contributions paid through the pagoPA notices and subtract the part withheld from the worker. Contributions paid for dependent family members do not qualify.
- 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. The separate 19% credit for care of non-self-sufficient people can be claimed on top.
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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.