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Italian educational and student tax deductions

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2026-08-27 08:12 UTC → 2026-09-02 17:32 UTC · added ~~removed~~

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), such as dyslexia or dyscalculia,~~ (DSA) are eligible for a 19% deduction on educational and IT tools, ~~such as computers and speech synthesis software, provided there is a link to a certified diagnosis. This benefit applies to minors and adults until the completion of secondary school. The 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.~~ 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.

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