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Italian dependants tax allowances (detrazioni per familiari a carico)

For a dependent spouse the allowance runs from EUR 800 (less a share that grows with income) down to EUR 690, and disappears at EUR 80,000 of income; each eligible child brings up to EUR 950 and each cohabiting ascendant up to EUR 750, reduced in proportion to income. A relative counts as a dependant if their own income does not exceed EUR 2,840.51 (EUR 4,000 for children up to 24); allowances are prorated to the months of dependency.

2026 rules — verified on September 24, 2026Free, no account

This content is part of the path: The employee's tax return· Step 6 of 12· Next step: Italian trattamento integrativo (former EUR 100 bonus): how much you get

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Sources and assumptions

Calculation assumptions

  • Amounts and formulas of TUIR art. 12, paragraphs 1 to 4-bis, as in force for tax year 2026.
  • The spouse's income is checked by the tool; for children and ascendants, enter only those who already qualify as dependants (income up to EUR 2,840.51, or EUR 4,000 for children up to 24) and, for children, aged 21 to 29 or 30 and over with a certified disability. Total income is entered net of the main home and its appurtenances.
  • Excludes the single-parent rule (the spouse allowance for the first child where more favourable), the split between separated parents, and other allowances (employment, pension, expenses) that come off the same gross tax.

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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.