Italian tax credit for public transport passes
Season tickets for local, regional and inter-regional public transport give a 19% deduction from gross IRPEF on up to EUR 250 of spending a year — at most EUR 47.50. The cap is a single one, even if you also pay for dependants' passes. Above EUR 120,000 of total income the deduction shrinks, reaching zero at EUR 240,000.
2026 rules — verified on September 25, 2026Free, no account
Your result
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Sources and assumptions
- Gazzetta Ufficiale — L. 27 dicembre 2019 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « la detrazione dall'imposta lorda nella misura del 19 per cento degli oneri indicati nell'articolo 15 del testo unico delle imposte sui redditi »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) — tax year 2026, verified on September 25, 2026
Excerpt from the source : « i-decies) le spese sostenute per l'acquisto degli abbonamenti ai servizi di trasporto pubblico locale, regionale e interregionale per un importo non superiore a 250 euro. »
- Agenzia delle Entrate — Dichiarazione precompilata Info e assistenza — tax year 2026, verified on September 25, 2026
Excerpt from the source : « Come per gli scorsi anni, la detrazione del 19% delle spese spetta a condizione che l’onere sia sostenuto con modalità di pagamento tracciabili »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 15 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « per un importo annuo non superiore ((a 1.000 euro)) per alunno o studente »
- Gazzetta Ufficiale — TUIR art. 15 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « a) per l'intero importo qualora il reddito complessivo non ecceda 120.000 euro; »
- Gazzetta Ufficiale — TUIR art. 15 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « b) per la parte corrispondente al rapporto tra l'importo di 240.000 euro, diminuito del reddito complessivo, e 120.000 euro »
- Gazzetta Ufficiale — TUIR art. 15 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « b) per la parte corrispondente al rapporto tra l'importo di 240.000 euro, diminuito del reddito complessivo, e 120.000 euro »
- Gazzetta Ufficiale — TUIR art. 16-ter « Riordino delle detrazioni » — tax year 2026, verified on September 25, 2026
Excerpt from the source : « per i soggetti con reddito complessivo superiore a 75.000 euro gli oneri e le spese per i quali il presente testo unico »
- Gazzetta Ufficiale — TUIR art. 16-ter — tax year 2026, verified on September 25, 2026
Excerpt from the source : « Per i contribuenti titolari di un reddito complessivo superiore a 200.000 euro e' diminuito di un importo pari a 440 euro »
- Gazzetta Ufficiale — TUIR art. 16-ter — tax year 2026, verified on September 25, 2026
Excerpt from the source : « Per i contribuenti titolari di un reddito complessivo superiore a 200.000 euro e' diminuito di un importo pari a 440 euro »
Calculation assumptions
- EUR 250 cap from article 15(1)(i-decies) of the Consolidated Income Tax Act (TUIR), shared between you and your dependants (article 15(2)); the 19% rate as stated in article 1(679) of Law 160/2019.
- Only season tickets count, not single tickets, for local, regional and inter-regional public transport, paid by traceable means.
- Enter your total income leaving out the income from your main home and its outbuildings. Above EUR 75,000 an overall ceiling on all your deductible expenses also applies (TUIR article 16-ter); the calculator flags it but does not apply it.
- Not covered: the overall ceiling of article 16-ter, passes paid for or refunded by your employer, or whether your gross tax is large enough to absorb it.
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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.