Italian mortgage interest tax credit on your main home (19%, up to EUR 4,000)
Interest on a mortgage taken out to buy your main home earns a 19% credit on up to EUR 4,000 a year per loan — at most EUR 760. On a joint mortgage the cap is split between the borrowers; if your co-borrowing spouse is your dependant, you claim their share too. The credit does not fall as income rises.
2026 rules — verified on September 25, 2026Free, no account
This content is part of the path: Buying a home in Italy· Step 7 of 10· Next step: Italian tax credit for buying a new main home — how much you get back
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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 : « anno dall'acquisto stesso, per un importo non superiore a 4.000 euro. »
- 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)(b) and (3-quater) as in force for tax year 2026, at a 19% rate.
- A mortgage secured on the property, taken out to buy your main home; the purchase within a year before or after the loan and the home used as your main residence within a year. Loans taken out before 1993 and loans for building or renovating are not covered.
- For loans taken out from 2025, the overall cap on deductible expenses above EUR 75,000 of income (art. 16-ter) is flagged, not applied; likewise the EUR 440 cut above EUR 200,000. 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.