# Italian educational and student tax deductions

> Live situation record from CLSTR: https://clstr.news/situations/italian-educational-and-student-tax-deductions
> Updated: 2026-08-26T06:37:24.000Z. Sources: 9. Developments: 3.

Italy provides various tax deductions and financial aid to assist with educational and living expenses. Under Article 15 of the TUIR, university students living at least 100 km from their permanent residence can deduct 19% of rental costs, with an annual expenditure cap of 2,633 euros. Additionally, young workers or student workers aged 20 to 30 may qualify for a fixed rental deduction of up to 991.60 euros per year for the first three years of a contract.

For the 2025 tax year, new regulations under the Budget Law introduce a spending cap for school-related deductions. For each dependent child, the maximum deductible amount is 1,000 euros, yielding a maximum benefit of 190 euros. This covers nursery, primary, high school, and university fees, as well as lunches, field trips, extracurricular courses, and school insurance. Most expenses must be paid via traceable methods, though cash is permitted for certain medical and healthcare services.

Students with Specific Learning Disorders (DSA) are eligible for a 19% deduction on educational and IT tools, subject to income thresholds. Furthermore, the ‘Bonus Psicologo’ offers up to 1,500 euros for psychotherapy sessions, with amounts determined by ISEE income levels.

By late 2026, concerns have emerged regarding rising educational costs. The Forum Nazionale delle Associazioni Familiari, citing Federconsumatori data, warned that families are expected to spend an average of 673.60 euros per student on school supplies alone. Adriano Bordignon, President of the Forum, noted that mandatory expenses are projected to represent 41.7% of household consumption by 2026. In response, Bordignon has called for structural policy interventions, including a proposed 19% tax deduction on textbooks for compulsory education.

## Timeline

### 2026-08-26: Italy offers financial aid for students under 30

Italian students under 30 can access various benefits, including up to 1,500 euros for mental health support and tax deductions for rental expenses to manage university living costs.

3 sources. https://clstr.news/cluster/italy-offers-financial-aid-for-students-under-30

### 2026-08-17: Italy introduces new school expense caps for 730 tax returns

Italian taxpayers can claim school expense deductions up to a new 1,000 euro cap per child for the 2025 tax year using the 730 model, provided payments are traceable.

3 sources. https://clstr.news/cluster/italy-introduces-new-school-expense-caps-for-730-tax-returns

### 2026-08-13: Italy offers tax deductions for student rent and DSA expenses

Italian taxpayers can claim 19% tax deductions for university rental costs and educational tools for students with Specific Learning Disorders (DSA), subject to specific income limits and regulations.

3 sources. https://clstr.news/cluster/italy-offers-tax-deductions-for-student-rent-and-dsa-expenses

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Cite as: Italian educational and student tax deductions. CLSTR, https://clstr.news/situations/italian-educational-and-student-tax-deductions