What are the reimbursable medical expenses in 2026?
Updated list for 2026 of deductible medical expenses, including medications, specialist visits, and medical devices, with guidance for single parents.
Summary: What can you deduct in 2026?
In Italy, for the year 2026, reimbursable medical expenses or rather, tax-deductible expenses include all healthcare services necessary for the health of the taxpayer and their dependents. The general rule provides for a 19% IRPEF deduction for the portion of expenses exceeding the deductible of €129.11. To obtain the refund or deduction, it is essential that payments are traceable debit card, bank transfer, credit card, except for the purchase of medications and medical devices from pharmacies or public facilities.
Detailed list of eligible healthcare expenses
The list of services eligible for tax relief in 2026 is extensive and includes: Medications and Drugs: purchase of over-the-counter, homeopathic, and prescription drugs requires a traceable receipt with the tax code. Specialist Visits: dental, ophthalmological, cardiological, gynecological visits, and consultations with specialist doctors. Analyses and Diagnoses: blood tests, X-rays, MRIs, ultrasounds, and laboratory tests. Medical Devices: eyeglasses, contact lenses, dental or hearing prostheses, and CE-certified devices such as blood pressure monitors or aerosol machines. Surgical Procedures: including hospital stays and admissions related to the surgery. Therapies and Rehabilitation: physiotherapy, speech therapy, or psychotherapy sessions, provided they are performed by qualified personnel. For more details on specifics, consult our /guide/deductions-for-dependent-children-2026.
Requirements and Notes for Single Parents in 2026
For single parents managing dependent children even in cases of joint custody, it's important to know that: 1. Traceability: Starting from 2026, electronic payment remains mandatory for all services provided by non-affiliated private facilities. 2. Traceable Receipt: For medications, ensure the pharmacy includes the tax code of the parent or dependent child. 3. Documentation: Always keep invoices and receipts for at least 5 years. If you are a GenGle member, you know how important organization is to avoid wasting resources. 4. Dependents: Expenses can be deducted by the parent who actually incurred them the holder of the expense document. If you are unsure about who can claim the expense, read our /faq/tax-breaks-for-single-parents-2026.