Italian IRPEF credits: dependants, pensions, self-employed
Who counts as a dependant — income up to 2,840.51 euros, 4,000 for children up to 24 — and how the credits for a spouse, for children aged 21 to 29 and for parents living with you are computed and scaled by month. Then the pension and self-employment credits, which cannot be combined, and the gross-tax ceiling above which a credit is simply lost. Two modules with case studies, 2026 rules.
Intermediate2 modules45 minFree course
2026 rules — verified on September 24, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: The employee's tax return· Step 2 of 12· Next step: Italy's 19% tax credits: medical costs, mortgage, school and sport
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Recognise who is a dependant for tax purposes: the relative's income, the children's age, the parents' cohabitation
- Compute the spouse credit across its three bands and with its ladder of small top-ups
- Compute the credit for children aged 21 to 29 and split it correctly between the parents
- Compute the credit for parents and grandparents living with you and share it among those entitled
- Scale the credits to the months of dependency and spot the cases in which they are not due
- Understand why the credit depends on the type of income and why the article 13 credits cannot be added together
- Compute the pension credit, with its floor, its top-up and its scaling to days
- Compute the credit for self-employment and small business income, with its top-up between 11,000 and 17,000 euros
- Apply the gross-tax ceiling to the sum of all credits and recognise an unused excess
- Know which income stays outside these credits, such as income under the flat-rate scheme
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 123 minFree — no accountFamily tax credits: spouse, children aged 21 to 29, parents living with youWhat you will be able to do
- Recognise who is a dependant for tax purposes: the relative's income, the children's age, the parents' cohabitation
- Compute the spouse credit across its three bands and with its ladder of small top-ups
- Compute the credit for children aged 21 to 29 and split it correctly between the parents
- Compute the credit for parents and grandparents living with you and share it among those entitled
- Scale the credits to the months of dependency and spot the cases in which they are not due
- Module 221 minFree — no accountPension and self-employment credits, and the gross-tax ceilingWhat you will be able to do
- Understand why the credit depends on the type of income and why the article 13 credits cannot be added together
- Compute the pension credit, with its floor, its top-up and its scaling to days
- Compute the credit for self-employment and small business income, with its top-up between 11,000 and 17,000 euros
- Apply the gross-tax ceiling to the sum of all credits and recognise an unused excess
- Know which income stays outside these credits, such as income under the flat-rate scheme
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (7)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (7)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
Download the handouts
Where this course leads
A course that leads neither to a calculator nor to a form cannot be published: this block is the visible counterpart of that rule.
Run the numbers
The linked calculators apply this course's rules to your own figures — for free.
- Italian dependants tax allowances (detrazioni per familiari a carico)
- Italian pension income tax allowance (detrazione redditi di pensione)
- Italian self-employment income tax allowance (detrazione lavoro autonomo)
- Italian income tax (IRPEF) — gross tax by bracket
- Italian young tenants' rent tax credit (under 31)
- Italian tenant tax credit for renting your main home
File it
Step-by-step guides to the official forms cited in this course.
Go further
The courses that follow on from this one.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.