Italian pension income tax allowance (detrazione redditi di pensione)
The pension allowance is EUR 1,955 up to EUR 8,500 of total income, then tapers with income until it disappears at EUR 50,000; between EUR 25,000 and 29,000 a further EUR 50 is added. It is prorated to the days of pension in the year, cannot fall below EUR 713 up to EUR 8,500 of income, and cannot exceed gross IRPEF.
2026 rules — verified on September 24, 2026Free, no account
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Sources and assumptions
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 13 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « a) 1.955 euro, se il reddito complessivo non supera 8.500 euro. »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 13 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « a) 1.955 euro, se il reddito complessivo non supera 8.500 euro. »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 13 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « L'ammontare della detrazione effettivamente spettante non puo' essere inferiore a 713 euro; »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 13 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « b) 700 euro, aumentata del prodotto fra 1.255 euro e l'importo »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 13 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « b) 700 euro, aumentata del prodotto fra 1.255 euro e l'importo »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 13 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « corrispondente al rapporto fra 28.000 euro, diminuito del reddito complessivo, e 19.500 euro »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 13 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « corrispondente al rapporto fra 28.000 euro, diminuito del reddito complessivo, e 19.500 euro »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 13 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « c) 700 euro, se il reddito complessivo e' superiore a 28.000 euro ma non a 50.000 euro. »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 13 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « corrispondente al rapporto tra l'importo di 50.000 euro, diminuito del reddito complessivo, e l'importo di 22.000 euro. »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 13 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « corrispondente al rapporto tra l'importo di 50.000 euro, diminuito del reddito complessivo, e l'importo di 22.000 euro. »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 13 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « La detrazione spettante ai sensi del comma 3 e' aumentata di un importo pari a 50 euro, se il reddito complessivo e' superiore a 25.000 euro ma non a 29.000 euro. »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 13 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « La detrazione spettante ai sensi del comma 3 e' aumentata di un importo pari a 50 euro, se il reddito complessivo e' superiore a 25.000 euro ma non a 29.000 euro. »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 13 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « La detrazione spettante ai sensi del comma 3 e' aumentata di un importo pari a 50 euro, se il reddito complessivo e' superiore a 25.000 euro ma non a 29.000 euro. »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 13 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Se il risultato dei rapporti indicati nei commi 1, 3, 4 e 5 e' maggiore di zero, lo stesso si assume nelle prime quattro cifre decimali. »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 11 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « a) fino a 28.000 euro, 23 per cento; »
- Gazzetta Ufficiale — TUIR art. 11 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « a) fino a 28.000 euro, 23 per cento; »
- Gazzetta Ufficiale — TUIR art. 11 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « b) oltre 28.000 euro e fino a 50.000 euro, ((33 per cento)); »
- Gazzetta Ufficiale — TUIR art. 11 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « b) oltre 28.000 euro e fino a 50.000 euro, ((33 per cento)); »
- Gazzetta Ufficiale — TUIR art. 11 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « c) oltre 50.000 euro, 43 per cento. »
Calculation assumptions
- Amounts and formulas of TUIR art. 13, paragraphs 3, 3-bis and 6, as in force for tax year 2026.
- The pension period is counted in days over a 365-day year; total income is entered net of the main home and its appurtenances.
- Excludes periodic maintenance payments from a spouse (paragraph 5-bis), and allowances for dependants and expenses. The pension allowance cannot be combined with the employment allowance.
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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.