Skip to content

Italian tax credit for disability vehicles and guide dogs

Buying a vehicle for a person with a disability earns a deduction of 19% of the cost, on up to EUR 18,075.99, once every four years — at most EUR 3,434.44, in one go or in four equal yearly instalments. A blind person's guide dog is deducted at 19% of its full cost; its upkeep earns a flat EUR 1,100 deduction, which is cut above EUR 120,000 of income.

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

  • Agenzia delle Entrate — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « La detrazione è pari al 19% del costo sostenuto (comprensivo di Iva) e va calcolata su una spesa massima di 18.075,99 euro. »
  • Agenzia delle Entrate — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « La detrazione è pari al 19% del costo sostenuto (comprensivo di Iva) e va calcolata su una spesa massima di 18.075,99 euro. »
  • Agenzia delle Entrate — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « La detrazione può essere usufruita per intero nel periodo d’imposta in cui il veicolo è stato acquistato o, in alternativa, in quattro quote annuali di pari importo. »
  • Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 15 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « 1-quater. ((Dall'imposta lorda si detrae, nella misura forfetaria di euro 1.100, la spesa sostenuta dai non vedenti per il mantenimento dei cani guida)). »
  • 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 18,075.99 cap, 19% rate and four-instalment option as stated on the Revenue Agency's page on means of transport; the Consolidated Income Tax Act (TUIR, article 15(1)(c)) still states the cap in lire. The deduction covers one vehicle every four years, unless the previous one is struck off the vehicle register, and is net of any insurance payout.
  • Buying a guide dog counts as a means of transport for blind people (TUIR article 15(1)(c)) and is deducted on its full cost. The EUR 1,100 flat amount for upkeep is the one in paragraph 1-quater as currently in force, and only the blind person can claim it.
  • Vehicle and guide dog purchases count as medical expenses: the deduction is due in full whatever your income. Only the flat upkeep amount is cut above EUR 120,000 of total income, reaching zero at EUR 240,000.
  • Not covered: other aids and technical devices (see the medical expenses calculator), major repairs to the vehicle (same cap, cannot be spread), the reduced 4% VAT rate, loss of the relief if the vehicle is sold within two years, 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.

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.