Skip to content

Italian tenant tax credit for renting your main home

If you rent your main home under a Law 431/1998 lease, you deduct EUR 300 when your total income is no more than EUR 15,493.71 and EUR 150 up to EUR 30,987.41. Agreed-rent leases raise this to EUR 495.80 and EUR 247.90, and an employee who moved for work gets EUR 991.60 and EUR 495.80 for the first three years. 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

Fill in the fields, then run the calculation: the full breakdown appears here, free of charge.

Sources and assumptions

  • Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 16 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « a) euro 300, se il reddito complessivo non supera euro 15.493,71 »
  • Gazzetta Ufficiale — TUIR art. 16 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « b) euro 150, se il reddito complessivo supera euro 15.493,71 ma non euro 30.987,41 »
  • Gazzetta Ufficiale — TUIR art. 16 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « a) euro 300, se il reddito complessivo non supera euro 15.493,71 »
  • Gazzetta Ufficiale — TUIR art. 16 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « b) euro 150, se il reddito complessivo supera euro 15.493,71 ma non euro 30.987,41 »
  • Gazzetta Ufficiale — D.Lgs. 19 giugno 2026 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « a) euro 495,80, se il reddito complessivo non supera euro 15.493,71 »
  • Gazzetta Ufficiale — D.Lgs. 117/2026 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « b) euro 247,90, se il reddito complessivo supera euro 15.493,71 ma non euro 30.987,41 »
  • Gazzetta Ufficiale — D.Lgs. 117/2026 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « a) euro 991,60, se il reddito complessivo non supera euro 15.493,71 »
  • Gazzetta Ufficiale — D.Lgs. 117/2026 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « b) euro 495,80, se il reddito complessivo supera euro 15.493,71 ma non euro 30.987,41 »

Calculation assumptions

  • Rules of TUIR article 16 as in force for 2026, carried over into article 16 of the new Consolidated Income Tax Act (Legislative Decree 117/2026), which states in euros the amounts the old text still gave in lire.
  • The credit is prorated by the days the property was your main home and split between the co-tenants entitled to it. Total income includes rental income taxed under the flat-rate cedolare secca.
  • If you enter your gross IRPEF after the credits for dependants and for employment income, the part of the credit your tax cannot absorb is not lost: the law grants it to you as an amount in your favour.
  • Tenant credits cannot be combined: if you are between 20 and 30, compare this result with the young tenants' credit and take whichever is better. The credit for university students living away from home is not covered.

Read in Italian

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.