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Italian tax credit for children's sport

For the annual registration and membership of a child aged 5 to 18 at an amateur sports club, gym, pool or sports facility, you deduct 19% of the cost from your gross IRPEF, on up to EUR 210 per child — at most EUR 39.90 a child. 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-quinquies) le spese, per un importo non superiore a 210 euro, sostenute per l'iscrizione annuale e l'abbonamento, per i ragazzi di eta' compresa tra 5 e 18 anni »
  • Gazzetta Ufficiale — TUIR — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « per i ragazzi di eta' compresa tra 5 e 18 anni, ad associazioni sportive, palestre, piscine ed altre strutture ed impianti sportivi »
  • Gazzetta Ufficiale — TUIR — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « per i ragazzi di eta' compresa tra 5 e 18 anni, ad associazioni sportive, palestre, piscine ed altre strutture ed impianti sportivi »
  • 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 210 cap and age band from article 15(1)(i-quinquies) of the Consolidated Income Tax Act (TUIR); the 19% rate as stated in article 1(679) of Law 160/2019. The cap applies to each child: for several children, run the calculation once per child.
  • The fees are for annual registration or membership at amateur sports clubs, gyms, pools or facilities meeting the requirements set by decree, and are paid by traceable means. The calculator treats both ends of the age band, 5 and 18, as included.
  • 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, splitting the cost between parents, or whether your gross tax is large enough to absorb the deduction.

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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.