Italian cap on tax-credit expenses above EUR 75,000 of income (TUIR art. 16-ter)
Above EUR 75,000 of total income, expenses that give a tax credit are only accepted, taken together, up to a cap: EUR 14,000 up to EUR 100,000 of income and EUR 8,000 beyond, multiplied by 0.50 with no dependent children, 0.70 with one, 0.85 with two, and 1 with more than two or at least one disabled child.
2026 rules — verified on September 25, 2026Free, no account
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Sources and assumptions
- Gazzetta Ufficiale — TUIR (DPR 917/1986) 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 : « a) 14.000 euro, se il reddito complessivo del contribuente e' superiore a 75.000 euro e non superiore a 100.000 euro; »
- Gazzetta Ufficiale — TUIR art. 16-ter — tax year 2026, verified on September 25, 2026
Excerpt from the source : « a) 14.000 euro, se il reddito complessivo del contribuente e' superiore a 75.000 euro e non superiore a 100.000 euro; »
- Gazzetta Ufficiale — TUIR art. 16-ter — tax year 2026, verified on September 25, 2026
Excerpt from the source : « b) 8.000 euro, se il reddito complessivo del contribuente e' superiore a 100.000 euro. »
- Gazzetta Ufficiale — TUIR art. 16-ter — tax year 2026, verified on September 25, 2026
Excerpt from the source : « a) 0,50, se nel nucleo familiare non sono presenti figli che si trovano nelle condizioni previste dall'articolo 12, comma 2; »
- Gazzetta Ufficiale — TUIR art. 16-ter — tax year 2026, verified on September 25, 2026
Excerpt from the source : « b) 0,70, se nel nucleo familiare e' presente un figlio che si trova nelle condizioni previste dall'articolo 12, comma 2; »
- Gazzetta Ufficiale — TUIR art. 16-ter — tax year 2026, verified on September 25, 2026
Excerpt from the source : « c) 0,85, se nel nucleo familiare sono presenti due figli che si trovano nelle condizioni previste dall'articolo 12, comma 2; »
- Gazzetta Ufficiale — TUIR art. 16-ter — tax year 2026, verified on September 25, 2026
Excerpt from the source : « d) 1, se nel nucleo familiare sono presenti piu' di due figli che si trovano nelle condizioni previste dall'articolo 12, comma 2, o almeno un figlio con disabilita' accertata »
Calculation assumptions
- Rules of article 16-ter of the Italian income tax code (TUIR) as in force for tax year 2026. Total income is taken net of your main home and its appurtenances.
- Enter only the expenses that count towards the cap: medical expenses, investments in innovative start-ups and SMEs, mortgage interest, insurance premiums and building-work instalments under contracts or spending up to 31 December 2024 stay outside. For credits spread over several years, only this year's instalment counts.
- Dependent children living in your household count, including adopted, fostered or placed children. The cap applies to the expenses, not to the credit: each accepted expense then earns its own rate.
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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.