Tax credits - costs related to training are deducted from the tax due

The tax deduction applies to all citizens subject to tax revenue in Italy. It allows to deduct up to 19% of the costs of all levels of education as taxable yearly income. The state's co-funding - in the form of foregone tax revenues - equals the eligible costs multiplied by the marginal tax rate (between 23 % and 43 %). All individuals subjected to tax revenue are eligible for this tax incentive. All levels of education from nursery to higher education are eligible (including the deduction of education costs for children). The individual requires tax allowance on yearly basis, by providing evidence of the costs. The National Revenue Agency accepts the requests, therefore the taxable yearly income of the individual is accordingly reduced.