Rent tax deduction for off-site students
Off-site university students in Italy can recover part of their rent in their tax return. The IRPEF deduction is 19% of the expense, on up to €2,633 a year, so up to about €500.
The deduction is claimed in the 730 or Redditi tax return, by the student or by the family member they are a dependant of. Official instructions are published by the Agenzia delle Entrate.
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Requirements
- University at least 100 km from the home municipality.
- University in a different province from the place of residence.
- Properly registered lease.
- Traceable payments (bank transfer, card or other traceable methods).
How much you recover
19% on a maximum expense of €2,633 per year: the maximum deduction is therefore about €500 a year.
Frequently asked questions
How much rent can an off-site student deduct?
19% of the expense, up to €2,633 a year: the deduction reaches about €500.
What are the requirements for the off-site rent deduction?
University at least 100 km from the home municipality and in another province, a registered lease and traceable payments.
Can I deduct rent paid in cash?
No. Payments must be traceable to claim the deduction.
Where do I claim the student rent deduction?
In the Italian tax return, for example the 730 form, following the Agenzia delle Entrate instructions.
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