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Italian income deduction for disability care costs

General medical costs and specific care costs needed in cases of serious and permanent disability, borne by people with a disability recognised under Law 104, come off your total income in full — no cap and no excess. What you save depends on your tax band: on EUR 40,000 of income, EUR 5,000 deducted saves EUR 1,650 of gross IRPEF.

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Sources and assumptions

Calculation assumptions

  • Deduction under article 10(1)(b) of the Consolidated Income Tax Act (TUIR): it comes off total income before the article 11 rates (23%, 33% and 43%) are applied. It also covers costs paid for the relatives listed in article 433 of the Civil Code, even if they are not your tax dependants.
  • It covers general medical costs (GP visits, medicines) and specific care (nursing and rehabilitation, qualified staff giving direct personal care). Specialist, surgical and prosthetic costs instead fall under the 19% tax credit with its excess.
  • The saving is measured on gross IRPEF, as the difference in tax before and after the deduction; tax credits and regional and municipal surcharges are left out. The deduction cannot exceed your total income.
  • Not covered: the 19% tax credit for other medical costs, checking the disability certificate, net IRPEF and surcharges.

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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.