#The2026BudgetLaw

The Performance Bonus regime for the two-year period 2026-2027

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The 2026 Budget Law (Law no. 199/2025, art. 1, paragraphs 8-9) significantly strengthened the facilitated regime of performance bonuses by reducing the tax burden and raising the maximum tax limit, without, however, changing the structure introduced by the 2016 Stability Law (Law no. 208/2015, art. 1, paragraphs 182-191). Therefore, the prerequisites, access conditions and application methods already in force remain unchanged.

Building Bonus 2026

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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.