Can I deduct medical expenses from my taxes?
Yes: healthcare expenses give a right to an income-tax deduction. Medical expenses can be deducted from income tax (IRPEF) at 19%, but only on the part exceeding the €129.11 threshold (the first slice of spending isn't deductible). They include, among others, medical and specialist visits, tests, Health Service co-pays, medicines, medical devices (glasses, prostheses, etc.) and services by healthcare staff. The expenses are stated in the tax return (form 730 or Redditi). For most expenses a traceable payment is required (card, transfer), while for medicines and Health Service co-pays cash is also allowed. Keep "talking" receipts, invoices and receipts.
📋 The rules
- Income-tax deduction of 19% on healthcare expenses
- Only on the part exceeding €129.11 threshold
- Includes visits, tests, co-pays, medicines, medical devices
- Traceable payment (except medicines and Health Service co-pays)
- Stated in the 730 / Redditi; keep the documents
🔓 Exceptions
- Medicines and Health Service co-pays: deductible even if paid in cash
- Disability expenses: some deductible from income or with more favourable rules
- Expenses for dependent family members: deductible by whoever paid them
⚠️ Penalties & fines
To get the deduction you need suitable documents: the "talking" receipt (with tax code and product nature) for medicines, invoices and receipts for other services, and proof of traceable payment where required. In a check, the Revenue Agency can disallow undocumented deductions, with recovery of the tax, penalties and interest. Many expenses are already in the pre-filled 730 (thanks to the Health Card System), but it's wise to verify and supplement them. The deduction goes to those with IRPEF capacity who actually incurred the expense, including for dependent relatives. Keep the documentation for the periods set by checks.
📎 Official sources
- Revenue Agency · Healthcare expenses and deductions →
- Normattiva · TUIR (healthcare-expense deduction, art. 15) →
- Health Card System · Healthcare expenses →
❓ Frequently asked
How much of medical expenses can be deducted?
Healthcare expenses are deducted from income tax at 19%, but only on the part exceeding the 129.11-euro threshold. The first slice, up to that level, gives no right to the deduction. The expenses are stated in the tax return.
Which medical expenses can I deduct?
Among others: medical and specialist visits, tests, Health Service co-pays, medicines, medical devices (glasses, prostheses), services by healthcare staff. Some disability expenses follow more favourable rules. Check the updated list in the Revenue Agency's guides.
Do I have to pay by card to deduct?
For most healthcare expenses yes: a traceable payment is needed (card, transfer). The exception is medicines and Health Service co-pays, deductible even if paid in cash. Always keep the "talking" receipt or the invoice.
Can I deduct family members' medical expenses?
Yes, if the family members are fiscally dependent, their healthcare expenses are deductible by whoever actually incurred and paid them. It's important that the expense document and the payment are attributable to whoever claims the deduction in their return.
Are medical expenses already in the pre-filled 730?
Many healthcare expenses flow automatically into the pre-filled 730, thanks to data sent to the Health Card System. It's still wise to verify them, add missing ones and correct any errors, keeping the documentation in case of a check.
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