Italian tax credit for out-of-town students' rent (19%, up to EUR 2,633)
If the university is at least 100 km from your home town and in a different province, 19% of the rent is creditable on up to EUR 2,633 — at most EUR 500.27 a year. Above EUR 120,000 of income the credit tapers, reaching zero at EUR 240,000.
2026 rules — verified on September 25, 2026Free, no account
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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 : « 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 : « limitrofi, per un importo non superiore a 2.633 euro. »
- Gazzetta Ufficiale — TUIR art. 15 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « di residenza, distante da quest'ultimo almeno 100 chilometri e comunque in una provincia diversa »
- 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
- TUIR art. 15(1)(i-sexies), (3-bis) and (3-ter) as in force for tax year 2026, at a 19% rate.
- A tenancy under Law 431/1998, or a lodging or allocation agreement with a student-support body, university, college, non-profit or cooperative, for accommodation in the university's town or a neighbouring one. The same cap applies to a university in another EU or EEA state on the ministerial list.
- The income entered is that of whoever claims the credit (the student, or the family member who supports them). The overall cap on deductible expenses above EUR 75,000 (art. 16-ter) and the EUR 440 cut above EUR 200,000 are flagged, not applied. The credit cannot exceed gross IRPEF.
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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.