Tax deductions and bonuses for school expenses 2026: increased limits and new contributions
Quick Look
- For 2026, the tax deduction on school expenses goes from 800 to 1,000 euros per student, with 19% recoverable in the tax return.
- Registration fees, canteen, transport and additional activities are included, excluding books and stationery.
- The bonus for private schools offers up to 1,500 euros for ISEE up to 30,000 euros, while new book and municipal bonuses vary based on the ISEE.
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Why It Matters
The article illustrates the tax breaks and bonuses available for Italian families for the 2025-2026 school year, including the 19% deduction on school expenses increased to 1,000 euros per student and the bonus for private schools introduced by the 2026 Budget Law.
First of all, in your tax return it is possible to recover 19% of the costs incurred, from nursery school to high school. This year the deduction of school expenses is recognized within the limit of 1,000 euros for each pupil or student, 200 euros more than the threshold established until last year.
In form 730, the generality of expenses related to school attendance must be indicated:
Registration fees and school contributions;
School canteen fee;
Supplementary services such as before-school and after-school;
School trips, educational trips and educational outings;
English, music or workshops approved by the school board;
School transport service (school bus).
Textbooks and dictionaries as well as notebooks, diaries, pencil cases and backpacks, i.e. stationery products and similar, are excluded.
FOR MORE INFORMATION:
School, the 2026/2027 calendar: dates and holidays region by region
Then there is the bonus for enrolling in private schools. Introduced by the 2026 Budget Law, it allows holders of ISEE up to 30,000 euros to obtain up to 1,500 euros. The value of the ISEE also determines the amount of the contribution due, which can reach the maximum foreseen only in the presence of ISEE up to 10,000 euros.
On Unica, the official platform of the Ministry of Education and Merit (Mim), the main indications are given for families interested in requesting this public contribution. The application can be forwarded - by 21 September - by parents or individuals who exercise parental responsibility of students who during the 2025-26 school year have attended a first level private school (middle school) or the first two years of a second level private school (high school).
The provision of the national bonus does not prejudice the obtaining of other contributions to education of a regional nature.
Then there are some municipal bonuses that help with the purchase of school textbooks. The situation varies from Municipality to Municipality, but on a general level it can be said that benefits of this type are recognized to holders of ISEE up to 15,493.71 euros. From this ceiling upwards, each Municipality can then intervene upwards.
But there is also something new regarding school books, introduced by the 2026 Budget Law and which is still being defined: this is the book bonus for holders of an ISEE not exceeding 30,000 euros. The measure in this case is managed at both regional and municipal level. It is therefore necessary to consult the rules and notices (among those already published) of your municipality or region, to understand which contributions you may be entitled to and when.
According to the most updated data, this year the prices of school books increased by 2.3% compared to the previous year. According to Federconsumatori today "the real convenience is found in supermarkets and large hypermarkets, where prices fall by 1.1%, while stationery bookstores increase in price by +2.3% and unlike in the past, online prices rise by +5.6%".
Federconsumatori estimates certify that:
in sixth grade you spend around 561 euros on books plus 673 euros on supplies, for a total of 1,235 euros;
while in the first year of high school the figure rises to around 805 euros for books plus kit, exceeding 1,478 euros.
And then there may be PCs, webcams and basic programs to add to the bill, which cost over 421 euros.
The new monitoring by the EURES-ADOC Observatory highlights an overall expenditure estimate of up to one billion euros (800 million for new and 200 for used items), to which must be added at least another 200 million euros for dictionaries, technical material and stationery. "Our monitoring data confirms that the education of our children is progressively losing its universal character and turning into an unsustainable tax. The high cost of living and the continuous increases in price lists cannot continue to erode a fundamental constitutional principle such as the right to education", declares Anna Rea, National President of ADOC. "In September, families don't face a simple expense, but a real economic obstacle course," he adds. Among the proposals that ADOC makes to the government, there is that of a 19% tax deduction even on textbooks. A measure which for the State would entail an estimated cost of between 70 and 140 million euros.
FOR MORE INFORMATION:
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Open Questions
- What are the exact requirements to access the regional and municipal book bonus?
- How will the amounts of municipal bonuses vary based on the ISEE?
- What are the actual delivery times for the private school bonus?







