Italian medical expenses tax credit (19% above EUR 129.11)
Medical expenses earn a 19% credit on the part above EUR 129.11: EUR 1,000 of expenses gives a EUR 165.47 credit. Some costs for people with disabilities skip the threshold. Income makes no difference to this credit.
2026 rules — verified on September 25, 2026Free, no account
This content is part of the path: The employee's tax return· Step 9 of 12· Next step: Italian regional income tax surcharge (addizionale regionale IRPEF)
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Sources and assumptions
- Agenzia delle Entrate — fiche « Spese sanitarie » — tax year 2026, verified on September 25, 2026
Excerpt from the source : « È possibile portare in detrazione dall’Irpef il 19% delle spese sanitarie per la parte eccedente l’importo di 129,11 euro. »
- Agenzia delle Entrate — fiche « Spese sanitarie » — tax year 2026, verified on September 25, 2026
Excerpt from the source : « In sostanza, la detrazione spettante è pari al 19% della differenza tra il totale della somma spesa e la franchigia di 129,11 euro. »
Calculation assumptions
- TUIR art. 15(1)(c) and (3-quater) as in force for tax year 2026, with the 19% rate and EUR 129.11 threshold published by the Agenzia delle Entrate.
- Medical expenses qualify in full at any income and sit outside both the overall cap on deductible expenses (art. 16-ter) and the EUR 440 cut, so income is not needed here.
- Not modelled: spreading the credit over four years, vehicles for people with disabilities, expenses for non-dependent relatives with exempt conditions, and the cap at 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.