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Italian young tenants' rent tax credit (under 31)

If you are between 20 and 30 when you sign the lease, your total income is no more than EUR 15,493.71 and the home is your residence (not your parents' main home), for the first four years of the lease you deduct EUR 991.60, or 20 % of the rent if that is more, up to EUR 2,000. The credit is prorated by days, and any part your tax cannot absorb is still granted.

2026 rules — verified on September 25, 2026Free, no account

Your result

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Sources and assumptions

  • Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 16 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « Ai giovani di eta' compresa fra i 20 e i 31 anni non compiuti »
  • Gazzetta Ufficiale — TUIR art. 16 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « Ai giovani di eta' compresa fra i 20 e i 31 anni non compiuti »
  • Gazzetta Ufficiale — TUIR art. 16 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « con un reddito complessivo non superiore a 15.493,71 euro »
  • Gazzetta Ufficiale — TUIR art. 16 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « spetta, per i primi quattro anni di durata contrattuale, una detrazione dall'imposta lorda »
  • Gazzetta Ufficiale — TUIR art. 16 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « una detrazione dall'imposta lorda pari a euro 991,60, ovvero, se superiore, pari al 20 per cento dell'ammontare del canone di locazione »
  • Gazzetta Ufficiale — TUIR art. 16 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « ovvero, se superiore, pari al 20 per cento dell'ammontare del canone di locazione »
  • Gazzetta Ufficiale — TUIR art. 16 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « e comunque entro il limite massimo di euro 2.000 »

Calculation assumptions

  • Rules of TUIR article 16(1-ter) as in force for 2026, carried over unchanged into article 16(4) of the new Consolidated Income Tax Act (Legislative Decree 117/2026). The lease is made under Law 431/1998, for the whole home or part of it.
  • The lease must be signed before your 31st birthday; the credit runs until the year in which you turn 31, even if your birthday falls during that year.
  • The credit is prorated by the days the home was your main home and split between the tenants on the lease who qualify. If you enter your available tax, the part it cannot absorb is granted to you.
  • This credit cannot be added to the other tenant credits: compare it with the credit for renting your main home and take whichever is better.

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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.