Building Bonus 2026

The 2026 Budget Law (Law No. 199/2025) established the framework for construction tax breaks for expenses incurred during 2026, confirming a more stable and scaled-down structure compared to previous years. Only the so-called “ordinary” building bonuses remain active, namely the renovation bonus (Article 16-bis of the Consolidated Income Tax Code), the ecobonus (Article 14 of Legislative Decree 63/2013), and the earthquake bonus (Article 16 of Legislative Decree 63/2013), with a system of two differentiated rates (50% and 36%) already applied in 2025 and extended through 2026.

Furthermore, some incentives (super bonus , 75% architectural barrier bonus, green bonus) [1]have been definitively terminated , while the extension of the furniture bonus has been confirmed, with specific limitations . A systematic summary of these measures is provided below, highlighting the rules applicable in 2026 and the differences compared to 2025.

Renovation bonus

For expenses incurred between January 1st and December 31st 2026, the IRPEF deduction is applicable in the following amounts:

The deduction is divided into 10 equal annual installments.

All IRPEF taxpayers, whether resident or non-resident, who own or hold the property under a suitable title (ownership, real rights, lease, loan for use) are eligible for the deduction. The increased 50% rate applies only to owners or holders of real rights.

The maximum eligible expenditure is €96,000 per property unit, including expenses incurred in previous years in the event of continued work.

The deduction applies to the following types of interventions :

• ordinary maintenance on the common areas of residential buildings;
• extraordinary maintenance, restoration and conservative redevelopment, building renovation, on shared condominium areas and on individual residential real estate units (and their appurtenances);
• reconstruction or restoration of properties damaged following catastrophic events [3];
• construction of garages or related parking spaces;
• elimination of architectural barriers;
• adoption of measures aimed at preventing the risk of unlawful acts by third parties;
• implementation of building wiring and noise pollution containment interventions;
• interventions aimed at energy saving;
• adoption of anti-seismic measures;
• asbestos removal and execution of works aimed at preventing domestic accidents;
• Replacement of existing emergency generators with latest-generation gas-fired emergency generators (paragraph 3-bis of Article 16-bis of the TUIR).

For construction and technological interventions that involve energy savings and/or the use of renewable energy sources, it is necessary to send ENEA information on the work performed. Failure to submit the notification to ENEA or its submission late does not, however, imply the loss of the right to the deductions.[4]

Ecobonus

For expenses incurred in 2026, the tax deduction for energy requalification interventions applies to:

The deduction is divided into 10 equal annual installments.

natural persons and those with business income can access the ecobonus , regardless of the nature of the property (capital, merchandise, or capital).

Spending limits vary for each type of intervention and have not been subject to regulatory changes.

Eligible interventions include , for example, the replacement of windows and doors, the installation of solar screens, thermal insulation interventions on vertical, horizontal and inclined opaque surfaces (walls, roofs and attics), as well as the replacement of winter air conditioning systems with highly energy-efficient appliances.

From 2026, incentives will no longer be available for replacing winter heating systems with condensing boilers and condensing hot air generators, which run on fossil fuels.[6] 

Eligibility for the tax deduction is subject to compliance with the technical requirements set forth by current legislation and the acquisition of the required documentation, including energy certificates and certifications necessary to demonstrate the improvement in the building’s energy performance.

Furthermore, reporting data relating to the work carried out to ENEA is mandatory; unlike the provisions for the Renovation Bonus, failure to do so will result in the forfeiture of the incentive, although the option of reinstatement remains.

Earthquake bonus

For expenses incurred in 2026, the IRPEF/IRES deduction for anti-seismic interventions on buildings located in seismic zones 1, 2 and 3 is applicable:

The maximum eligible expenditure is €96,000 per property unit, taking into account any appurtenances, even if registered separately.

The relief is available to IRPEF and IRES taxpayers , therefore both natural persons and those with business income , who incur expenses for interventions aimed at adopting anti-seismic measures on buildings located in seismic zones 1, 2 and 3, identified by the Ordinance of the President of the Council of Ministers of 20 March 2003, no. 3274.

Furniture and Appliance Bonus 2026

The 2026 Budget Law has extended the furniture bonus, consisting of a 50% IRPEF deduction for the purchase of new furniture and appliances for properties undergoing renovation, until December 31, 2026.

The deduction is divided into 10 annual installments.

The purchase must be connected to building renovation works started after January 1, 2025.

The maximum eligible expenditure limit for 2026 is €5,000 , to be considered net of expenses already eligible for the tax credit in 2025 if they refer to renovation works carried out in 2025 or started in 2025 and completed in 2026.

The bonus is recognized for the purchase of:

• New furniture , including beds, wardrobes, chests of drawers, bookcases, desks, tables, chairs, bedside tables, sofas, armchairs, sideboards, as well as mattresses and lighting fixtures. The purchase of doors, flooring, curtains and drapes, as well as other furnishing accessories, is excluded;
• New large household appliances with an energy rating of at least A for ovens, E for washing machines, washer-dryers, and dishwashers, and F for refrigerators and freezers, as well as appliances requiring an energy label. [8]These also include, for example: cooking appliances, electric stoves, electric hotplates, microwave ovens, electric heating appliances, electric radiators, electric fans, and air conditioning appliances.

Conclusions

2026 will see a more selective and stable system of building incentives, based on differentiated rates based on whether the property is used as a primary residence. Before starting any work, it is recommended to carefully assess the subjective and objective requirements, as well as ensure proper compliance with formal requirements, to avoid disputes during tax inspections.

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Do not hesitate to contact us for any further information.

Best regards,

Beatrice Pallante

This newsletter is the result of a collaboration between artificial intelligence and human expertise, with revision and editorial care by Beatrice Pallante.

Best regards,

Beatrice Pallante

[1]Except for very limited residual hypotheses connected to the seismic events in Central Italy.

[2]Pursuant to article 10, paragraph 3-bis of the TUIR, this is defined as ” the one in which the natural person, who owns it by way of ownership or other real right, or his family members habitually reside “.

[3]Even if such works do not fall within the categories of interventions indicated in the previous points and provided that a state of emergency has been declared.

[4]Resolution no. 46/E of 2019 of the Revenue Agency.

[5]Pursuant to article 10, paragraph 3-bis of the TUIR, this is defined as ” the one in which the natural person, who owns it by way of ownership or other real right, or his family members habitually reside “.

[6]However, interventions involving micro-cogenerators (even if powered by fossil fuels), biomass generators, gas absorption heat pumps, and hybrid systems that integrate a heat pump and condensing boiler remain eligible.

[7]Pursuant to article 10, paragraph 3-bis of the TUIR, this is defined as ” the one in which the natural person, who owns it by way of ownership or other real right, or his family members habitually reside “.

[8] For appliances that do not have one, purchasing them is facilitated only if they are not yet required to have an energy label.