Italy offers tax deductions for student rent and DSA expenses

In Italy, specific tax deductions are available to assist students with various educational and living expenses. Under Article 15 of the TUIR, university students living away from home can deduct 19% of their rental costs from their Irpef, up to a maximum annual expenditure of 2,633 euros. This results in a maximum deduction of approximately 500 euros. However, new 2025 Budget Law regulations introduce a total deduction limit for taxpayers with an income exceeding 75,000 euros.

Additionally, students with Specific Learning Disorders (DSA), such as dyslexia or dyscalculia, are eligible for a 19% tax deduction on expenses for educational and IT tools, including computers and speech synthesis software, provided there is a clear link to their certified diagnosis. This benefit applies to both minors and adults until the completion of secondary school. The availability of this deduction is subject to income thresholds: it remains full for incomes up to 120,000 euros and reduces gradually for those earning between 120,000 and 240,000 euros.