Student Rent Tax Relief 2026: A Guide to the IRPEF Deduction for Students Living Away from Home
For anyone experiencing international mobility or deciding to pack their bags as a student commuting from another city, deciphering the mechanisms of the bonus affitto studenti 2026 is not a mere bureaucratic exercise, but the best way to keep the family budget from suffocating. Let's clear up a misconception right away: do not expect a direct contribution; the State will not send a courtesy bank transfer to your current account. We are dealing, more subtly, with a 19% IRPEF tax deduction on the lease rent, a discount to be claimed in the 730 Form to lighten your debt with the tax authorities.
In parallel, contemporary chronicles celebrate the glories of the PNRR and its promise to triple university beds at affordable rates; however, reality teaches us that the times of public construction are biblical and the waiting lists are long enough to discourage most. Let's therefore try to understand how to move concretely between rules and deadlines.
How the Deduction for Students Living Away from Home Works
The benefit is designed for the student (or for the parent who economically supports their efforts) who rents accommodation in a municipality other than that of residence, driven by obvious reasons of university study. The sacred text of reference is Article 15 of the TUIR, and its validity remains firm also for the 730/2026 Form , which will calculate the weights and measures of the 2025 tax year.
How Much Can You Save?
- Maximum eligible rent: Up to €2,633 per year
- Deduction rate: 19%
- Maximum tax saving: Up to approximately €500.27 per year
- Alternative option: For total incomes not exceeding €15,493.71, there is the possibility of applying a flat-rate deduction of €300 per year. Beware, however: logic excludes doubling. The two benefits cannot be combined on the same rent, so it is up to you (or your advisor) to calculate which of the two paths is the most convenient.
Eligibility Requirements
To cross the threshold of the tax benefit, three fundamental conditions must be met that do not allow for exceptions:
- 1Distance requirement: The university must not be around the corner. It must be located in a municipality at least 100 km away from the student's place of residence, or at least in a different province.
- 2Location of the rental: The accommodation must be located in the same municipality that hosts the university or, at most, in a neighboring town.
- 3Registered contract and traceable payments: The lease must be regularly registered and every rent payment must leave a digital trace (bank transfer, credit or debit cards, MAV, PagoPA). Cash payments are not allowed: anyone who uses banknotes loses the right to the deduction.
Please note that the benefit also extends to the parent who pays the monthly rent for a tax-dependent child, provided it is clearly indicated in their 730 Form.
How to Claim It in Your Modello 730/2026
No mystery in the ballot box: the deduction must simply be indicated in Quadro E, Sezione I , lines E8-E10, taking care to use code 13, specific for rent paid by students commuting from another city.
Student Deduction vs. Standard Tenant Deduction: A Comparison
| Deduction type | Amount | Condition |
|---|---|---|
| **Student living-away deduction** | 19% on up to €2,633 (max ~€500/year) | Distance ≥ 100 km or different province |
| **Standard tenant deduction** | Flat €300/year | Income ≤ €15,493.71 |
As mentioned, the two measures are notoriously not cumulative for the same lease. It is therefore appropriate to do some math to evaluate which option guarantees the greatest benefit, matching your total income with the amount of rent actually paid.
PNRR and Student Housing: What's Planned and When
If we look at the public housing supply side, the National Recovery and Resilience Plan (PNRR) has put a decidedly ambitious program of interventions on the table. The declared goal is to triple the number of beds intended for students commuting from other cities, aiming to go from the current 40,000 to over 100,000 units by 2026 , with a special focus on the southern regions.
The bureaucratic machine is moving: in March 2026, the Cassa Depositi e Prestiti (CDP) issued a new call, allocating a financial endowment of at least 579 million euros to support the creation of student housing. The deadline for submitting applications is set for June 29, 2026 , and the initiative targets operators (companies, public and private bodies) of structures with a minimum capacity of 18 beds. The rules of the game require that at least 40% of the resources go to the South and that no less than 30% of the beds in each structure be reserved for DSU (Right to University Study) students at affordable rates.
What This Means for Students Right Now
However, time stands between the approval of a call and the delivery of the keys. Many of these infrastructures will not be concretely operational before the 2027-2028 two-year period. For those who find themselves packing their bags or starting an Erasmus in 2026 , the supply of public residences unfortunately remains limited and waiting lists tend to run out long before the start of classes.
In this scenario, the verified private market – whether it is single rooms or shared accommodation – remains the most pragmatic and immediate route for most students. As an indication, monthly rents in the main Italian university cities fluctuate around these figures: Rome €495–795/month, Bologna €600–700, Florence €450–600, Pisa €350–600.
Which Rental Contracts Qualify for the Deduction?
To avoid unpleasant surprises at the time of the tax return, the lease must be regularly registered with the Revenue Agency (Agenzia delle Entrate). The legal formulas that open the doors to the tax benefit are essentially three:
- Transitional contract for university students (governed by Art. 5, para. 2, Law 431/1998): the ideal choice. It has a flexible duration from 6 to 36 months, adopts an agreed rent, and is shaped around the real needs of students commuting from other cities.
- Open-market contract (4+4 years): valid for tax purposes, but decidedly too rigid for those facing short-term mobility or an Erasmus stay
- Standard transitional contract (maximum 18 months): allowed by law, but a quick preventative check with your trusted CAF is always recommended to verify its exact applicability.
Please note: agreements established on platforms that do not guarantee the production and registration of a regular document automatically exclude the possibility of accessing deductions.
Finding Accommodation That Meets the Tax Requirements
Looking for a room from a distance in an unfamiliar city often feels like a gamble, between the fear of misleading ads and requests for deposits in the dark. With ESH, each host is subjected to a personal verification process before the advertisement can even appear online. This protocol drastically reduces the risk of running into scams. In addition, funds are protected via Stripe until the moment of the actual check-in, protecting the student from any unpleasant surprises.
If your priority is to obtain a registered contract to benefit from the rent bonus, the advice is simple: make sure of availability directly by checking the details of the ad or by talking to the host through the platform before confirming the reservation.
Quick Action Plan: Your Next Steps
- 1Check the distance: Make sure that your residence is at least 100 km away from the university or is in a different province. Without this requirement, the bonus vanishes.
- 2Look for listings with a registered contract: Before blocking the room, clarify with the host which contract type will be applied.
- 3Pay by traceable methods: Use bank transfers, cards, or MAV. Cash is the sworn enemy of deductions.
- 4Complete your tax return: Fill in Section E, lines E8–E10, using code 13. If you are dependent, remember to pass the documents to your parents.
- 5Compare both deductions: Evaluate whether the 19% deduction or the €300 flat formula is more convenient for your budget.
For anyone looking for a room in Bologna, Rome, Milan, Florence, or other university destinations, the ESH platform offers a catalog of verified listings. Explore housing solutions on eshousing.com and find the most suitable accommodation for your university journey away from home.
FAQ
Does the 2026 student deduction apply to Erasmus stays abroad? No. The IRPEF deduction is a strictly territorial measure, designed for students enrolled in Italian universities who rent properties in Italy. For periods abroad, it is advisable to inquire about supplementary scholarships from your university or subsidies provided in the host country.
Can I claim the deduction if I share a flat with other students? Certainly, provided that your name appears in the contract (as holder or co-holder) and that the deduction is calculated exclusively on the portion of rent actually paid by you.
Is the ESH Commission tax-deductible? No. The ESH Commission is a fee linked to the intermediation service and platform security; the tax authorities consider it an ancillary cost and do not include it in the pure rent provided for by art. 15 of the TUIR.
Will the PNRR provide free accommodation for students? No, the residences born under the wing of the PNRR will offer affordable rates, therefore lower than the market average, but not free. A quota of 30% will be destined for DSU students based on income requirements. For everyone else, the private market remains the main solution.
Who is responsible for registering the rental contract? The formal responsibility and the obligation to register fall on the owner (the landlord), but the interest is absolutely mutual. It is fundamental to make sure that compliance is completed before paying the first monthly payments: registration is the only document that guarantees your legal protection and access to tax benefits.
