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Italian tax credit for children's music school

For the annual registration and membership of a child aged 5 to 18 at a conservatory, a recognised higher arts and music institution (AFAM), a music school on a regional register, or a choir, band or music school recognised by a public body, you deduct 19% of the cost from your gross IRPEF, on up to EUR 1,000 per child — at most EUR 190 a child. It is only available if your total income does not exceed EUR 36,000.

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 : « La detrazione è pari al 19% della spesa sostenuta, calcolata su un ammontare massimo pari a 1.000 € per ciascun ragazzo, solo se il reddito complessivo non supera 36.000 €. »
  • Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 15 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « e-quater) le spese, per un importo non superiore a 1.000 euro, »
  • Gazzetta Ufficiale — TUIR art. 15 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « sostenute da contribuenti con reddito complessivo non superiore a 36.000 euro »
  • Gazzetta Ufficiale — TUIR art. 15 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « per l'iscrizione annuale e l'abbonamento di ragazzi di eta' compresa tra 5 e 18 anni a conservatori di musica »
  • Gazzetta Ufficiale — TUIR art. 15 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « per l'iscrizione annuale e l'abbonamento di ragazzi di eta' compresa tra 5 e 18 anni a conservatori di musica »
  • 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 1,000 cap, age band and income threshold from article 15(1)(e-quater) of the Consolidated Income Tax Act (TUIR); the cap applies to each child, as the Revenue Agency's pre-filled return guide states. For several children, run the calculation once per child.
  • What counts is annual registration and membership for studying and playing music at conservatories, legally recognised AFAM institutions, music schools on regional registers, or choirs, bands and music schools recognised by a public body, paid by traceable means. Both ends of the age band, 5 and 18, are treated as included.
  • Total income means the income of the person paying: up to and including EUR 36,000 the deduction is due in full; above that, nothing is due.
  • Not covered: checking the school's recognition, splitting the cost between parents, or whether your gross tax can absorb the deduction. Instruments and private lessons do not qualify.

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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.