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Italian funeral expenses tax credit (19 %)

Funeral costs give a 19 % deduction from gross IRPEF on at most EUR 1,550 per death, whether or not you were related to the person who died. When several people share the bill, the EUR 1,550 cap stays single and each payer uses it in proportion to their share. 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: Handling an inheritance· Step 3 of 8· Next step: Italian municipal property tax (IMU) on buildings — taxable base and amount due

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Sources and assumptions

  • Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 16-ter — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « gli oneri la cui detraibilita' e' fissata nella misura del 19 per cento dal presente testo unico »
  • Gazzetta Ufficiale — TUIR art. 15 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « d) le spese funebri sostenute in dipendenza della morte di persone, per importo non superiore a euro 1.550 per ciascuna di esse »
  • 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

  • Rules of TUIR article 15(1)(d) and 15(3-bis) as in force for 2026, carried over unchanged from 2027 into article 14 of the new Consolidated Income Tax Act (Legislative Decree 117/2026).
  • The calculation covers one death. If several people paid, enter your share and the total bill: your deductible base is your share of the EUR 1,550 cap. For several deaths in the same year, run the calculation once for each.
  • If you enter your total income (leaving out the income of your main home and its appurtenances), the deduction is multiplied by (240,000 − income) / 120,000 once income is above EUR 120,000.
  • Above EUR 75,000 of income, all of the year's deductible expenses taken together are subject to an overall ceiling that depends on income and dependent children; this tool sees a single expense and does not apply it. Nor does it check that your gross IRPEF 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.