Italian tax credit for estate agent fees
The fee you pay an estate agent when buying the home that becomes your main residence earns a 19% deduction from gross IRPEF, on up to EUR 1,000 — at most EUR 190. 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
This content is part of the path: Buying a home in Italy· Step 6 of 10· Next step: Italian mortgage interest tax credit on your main home (19%, up to EUR 4,000)
Your result
Fill in the fields, then run the calculation: the full breakdown appears here, free of charge.
Sources and assumptions
- Gazzetta Ufficiale — L. 27 dicembre 2019 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « detrazione dall'imposta lorda nella misura del 19 per cento degli »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 15 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « importo non superiore ad euro 1.000 per ciascuna annualita' »
- 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 from article 15(1)(b-bis) of the Consolidated Income Tax Act (TUIR); the 19% rate as stated in article 1(679) of Law 160/2019.
- The property bought must become your main home; the fee must be paid by traceable means and backed by the agent's invoice.
- 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.
- The calculation assumes a single buyer: where several people buy the home, splitting the cap between co-owners is not worked out. Nor are the article 16-ter ceiling or whether your gross tax can absorb the deduction.
Go further
Related calculators
Neighbouring calculations: the other side of the same decision, or the step that follows.
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.