IRPEF Deductions Estimator
Input data
Deductible expenses
19% sopra €129,11
19% fino a €4.000
19% fino a €800
50% fino a €96.000 ÷ 10 anni
65% fino a €100.000 ÷ 10 anni
50% fino a €5.000
19% fino a €530
Enter the RAL and expenses to estimate deductions
Frequently Asked Questions
Guide to IRPEF deductions and the 730 form
What are the 19% IRPEF deductions?
The 19% deductions are tax benefits that directly reduce the IRPEF owed (not the taxable income). They apply to expenses such as medical, mortgage interest, education expenses and life insurance, within the limits set by law.
How do building bonuses work?
The renovation bonus (50%) and ecobonus (65%) are deducted in 10 equal annual installments. So if you spent €50,000 on renovation, you will deduct €2,500 per year for 10 years.
When are deductions entered in the tax return?
Deductions are entered in the 730 form or the Individual Income Model, submitted by September 30 of each year for expenses incurred in the previous year. For the pre-filled 730, many expenses are already automatically entered by the Agenzia delle Entrate.
Do deductions also apply under the flat-rate regime?
No, taxpayers under the flat-rate regime cannot benefit from IRPEF deductions, as the flat-rate regime provides for a substitute tax that excludes the application of ordinary benefits.
How does an Italian tax deduction work?
It does not cut your income, it cuts the tax: a percentage of the spending comes back, usually nineteen per cent for health costs and mortgage interest. You need enough tax due to make use of it.
What is the threshold on health spending?
It is the first slice that stays on you: medical costs give a deduction only on the part above 129.11 euro in the year. All the spending is added together before the threshold is applied.
Does the estimate replace an accountant?
No, it is an order of magnitude, useful for working out which receipts are worth keeping. Limits, spreading over several years and the requirements of building bonuses all need checking case by case.