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.