Donations Calculator Deduction/Allowance for 2026
Calculate the tax benefit (IRPEF deduction or income reduction) for donations to Onlus, ETS, APS, political parties, universities, research science, cultural goods and church entities. Updated TUIR 2026 regulations.
Donation data
Tax benefit result
Detailed calculation
1652Warning: Indicative calculation for informational purposes only. Not professional tax advice. The actual benefit depends on the income statement, effective gross IRPEF and applied deductions. Payment must be traceable (non-transferable check or card). Keep receipt for 5 years. For specific situations contact a Commercialista or CAF.
Come utilizzare
Seleziona l'ente beneficiario
Scegli la categoria dell'ente a cui hai donato: Onlus, ETS, APS, partito politico, ricerca scientifica, università, beni culturali o ente ecclesiastico. Ogni categoria ha norme fiscali specifiche.
Inserisci importo donazione e reddito
Indica l'importo donato in EUR e il tuo reddito IRPEF lordo imponibile (dal modello 730 o Redditi PF, rigo RN1). Il reddito serve a verificare la capienza IRPEF per le detrazioni.
Leggi il beneficio fiscale effettivo
Il calcolatore mostra: tipo di beneficio (detrazione o deduzione), importo effettivo dopo tetto, capienza IRPEF disponibile e risparmio netto. Conserva la ricevuta del pagamento tracciabile.
Domande frequenti
What is the difference between deduction and depreciation?
Concise deduction reduces your tax bill directly (e.g. 30% of €1,000 = €300 less in income tax). The deduction reduces taxable income before calculating IRPEF: actual savings depend on marginal rate (23%-43%).
Are donations trackable?
Yes, for almost all tax benefits it is mandatory to pay by trackable method: bank transfer/bank draft, credit/debit card or non-transferable cheque. Cash does not entitle deduction/allowance.
What is the IRPEF capacity?
Tax deduction (e.g. 30% of donation) is subtracted from the taxable income. If your taxable income is lower than the theoretical deduction, you only receive the benefit equal to your taxable income. The excess is not refundable or carryover to future years.
What happens with the ETS reform for Onlus in 2026?
With the full entry into force of the Third Sector Code (D.Lgs. 117/2017), Onlus will gradually migrate to ETS registered with RUNTS. Tax deductions (30%, €30,000 cap) remain unchanged for both categories in 2026.