Italian school fees tax credit (19%, up to EUR 1,000 per pupil)
School fees give a 19% credit on up to EUR 1,000 per pupil, so at most EUR 190 per child. Above EUR 120,000 of total income the credit tapers and disappears entirely at EUR 240,000.
2026 rules — verified on September 25, 2026Free, no account
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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 : « 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
- Cap and formula from TUIR art. 15(1)(e-bis), (3-bis) and (3-ter) as in force for tax year 2026, at a 19% rate.
- Covers up to three pupils. The EUR 1,000 cap applies to each child and is shared between the parents who pay: enter only your own share.
- The overall cap on deductible expenses above EUR 75,000 of income (art. 16-ter) and the EUR 440 cut above EUR 200,000 are flagged, not applied, because they work on all your credits together. 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.