Italy’s Home Bonuses 2026: the tax credits available

The Budget Law approved on December 30 has officially established the framework for the new year, specifying the home bonuses that continue to be available and those that have been phased out.

Italy’s Home Bonuses 2026 are now in effect, providing tangible support for property improvements and safety enhancements. Renovations, energy efficiency improvements, and seismic risk reduction are all covered, with the highest tax credit rate reserved for primary residences.

Let’s examine the bonuses available this year, and the key aspects to consider for planning home improvement projects effectively.

Home renovation bonus 2026

Tax credits for renovations remain a key feature of Italy’s 2026 Home Bonuses, with two distinct rates based on the type of property:

• 50% for primary residences, available to owners or individuals holding a legal right of use (such as usufruct).

• 36% for all other residential units.

From 2027, these rates will drop to 36% for primary residences and 30% for all other properties.

The tax credit, calculated on expenses up to €96,000 per property, is divided into 10 equal annual installments in the income tax return.

The bonus applies not only to the cost of the work itself but also to related expenses, such as planning fees, inspections and surveys, and the purchase of materials.

Regarding the types of work, the bonus applies to the following activities:

• Extraordinary maintenance, such as installing elevators or refurbishing stairs and ramps.
• Building renovations, like the opening of new doors and windows.
• Restoration and conservative rehabilitation, focusing on preserving the building and maintaining its functionality.

Ordinary maintenance (painting, replastering, etc.) is eligible for the bonus only when it involves the common areas of apartment buildings.

Ecobonus 2026

Incentives for energy efficiency upgrades remain in effect, aiming to make buildings more efficient and reduce their environmental impact.

Tax credit for energy efficiency improvements also have two rates:

• 50% for primary residences, available to owners or individuals holding a legal right of use.

• 36% for all other properties.

From 2027, the bonus rates will change to 36% for main residencies and 30% for secondary properties.

The Ecobonus applies to a wide array of improvements, including thermal insulation, solar panel installation, and the replacement of windows. However, it does not apply to the replacement of winter heating systems with stand-alone fossil-fuel boilers.

The spending limits depend on the type of intervention, with maximum thresholds that can reach between €60,000 and €100,000. Project details must be submitted to the ENEA agency within 90 days of completion.

Sismabonus 2026

Italy’s Home Bonuses 2026 also continue to support seismic safety improvements for buildings located in high-risk seismic zones (classified 1, 2, and 3).

The applicable rates are:

• 50% for primary residences, available to owners or individuals holding a legal right of use (decreasing to 36% in 2027).

• 36% for all other properties (falling to 30% in 2027).

The tax credit applies to a maximum expenditure of €96,000 per property, distributed in 10 equal annual installments (reduced to 5 for expenses incurred by December 31, 2023). In addition to the costs of carrying out the works, eligible expenses also include technical and planning fees.

The bonus also applies to the purchase of properties rebuilt according to seismic-resistant criteria located in seismic zones 1, 2, and 3.

Furniture and Appliances Bonus 2026

This is a specific measure for purchasing furniture and large household appliances in connection with a renovation project. To qualify, the renovation work must have started from January 1 of the year before the purchase of the items.

For 2026, the bonus offers a 50% tax credit on a maximum expenditure of €5,000 per property, spread over 10 annual installments. The spending limit also covers documented transport and assembly costs.

Home Bonuses 2026: the measures that have been canceled

As of December 31, 2025, the Architectural Barriers Bonus came to an end. This bonus provided a 75% tax credit for interventions aimed at improving accessibility in buildings. In 2026, expenses for this type of work will fall under the Renovation Bonus.

The Superbonus, the major tax credit for specific energy efficiency and structural improvement interventions on homes and apartments buildings, has also ended. It remains valid exclusively for properties located in earthquake-affected areas of central Italy, but only for projects started by March 30, 2024.

Finally, the cancellation of the Green Bonus continues in 2026. This measure provided a 36% tax credit for landscaping work on private gardens, terraces, and green spaces.

Other available measures

Beyond the 2026 Home Bonuses, there are other measures worth noting that, while not directly related to building works, are still relevant for property owners and prospective buyers.

First of all, taxation on short-term rentals has been revised as follows:

• 21% flat-rate tax for renting a single residential unit
• 26% flat-rate tax for renting a second property
• VAT registration required from the third rented property onward, as the activity is then considered entrepreneurial

Next, there’s the TARI Bonus, a new measure that offers a 25% discount on the waste tax. The benefit applies to households with an ISEE (an indicator of economic situation) up to €9,530, or up to €20,000 for families with at least four dependent children. It will be granted automatically, no application is required.

Finally, the First Home Guarantee Fund remains available, facilitating access to mortgages of up to €250,000 with a 50% public guarantee, extendable to 80% or 90% in some cases. This measure is specifically aimed at young people under 36 and large families, provided certain requirements are met.