Italian tax credit for nursery fees
Nursery fees give a 19% deduction from gross IRPEF on up to EUR 632 a year per child — at most EUR 120.08 per child. The deduction goes to the parent who paid, for the part they paid.
2026 rules — verified on September 25, 2026Free, no account
Your result
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Sources and assumptions
- Gazzetta Ufficiale — L. 22 dicembre 2008 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « spetta una detrazione dall'imposta lorda nella misura del 19 per cento, secondo le disposizioni dell'art. 15 del testo unico delle imposte sui redditi »
- Gazzetta Ufficiale — L. 22 dicembre 2008 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « rette relative alla frequenza di asili nido per un importo complessivamente non superiore a 632 euro annui per ogni figlio ospitato negli stessi »
- 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 632 cap per child and 19% rate from article 1(335) of Law 266/2005, made permanent by article 2(6) of Law 203/2008. The calculation covers one child: for several children, run it once per child.
- Enter only the share of fees you paid yourself: if both parents pay, each deducts their own share, within the overall EUR 632 cap per child. Fees are paid by traceable means.
- The calculator does not cut the deduction for incomes above EUR 120,000: the 2026 rule does not say so expressly, and the new Consolidated Income Tax Act expressly rules it out from 2027. If your income is above the threshold, a warning shows what you would lose if the cut did apply.
- Not covered: the overall ceiling on deductions for incomes above EUR 75,000 (TUIR article 16-ter), combining the deduction with other support towards nursery fees, 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.