In 2026, the furniture bonus offers a significant opportunity for individuals seeking to enhance their home interiors. This tax incentive, established in 2013, is undergoing important modifications that will benefit a wider array of property owners. Notably, it now encompasses second homes, enabling even more individuals to take advantage
of this financial relief.
The core feature of the furniture bonus is a 50% tax deduction on the purchase of furniture and major appliances, provided these acquisitions coincide with renovation work. As homeowners contemplate upgrading their living spaces, it is essential to understand the updated rules and eligibility criteria associated with this incentive.
Key updates to the furniture bonus in 2026
One of the most significant changes in 2026 is the inclusion of second residences
in the furniture bonus program. This modification allows owners of multiple properties to benefit from the deduction, marking a notable departure from previous limitations that focused solely on primary residences. Unlike other financial incentives related to construction and renovation, such as the eco-bonus or home renovation tax deductions, the furniture bonus remains unaffected by reductions.
Eligibility criteria and application process
To qualify for the furniture bonus, property owners are
no longer required to meet additional criteria, such as proving residency or ownership of the property. The sole condition is that the purchase of furniture must coincide with renovation projects that began on or after January 1 of the previous year. For example, to qualify for the 2026 bonus, renovation works must have commenced on or after January 1, 2026.
It is vital to maintain proper documentation to support your application. Relevant proof may include communications with local health authorities or substitute declarations to verify the timing of renovation works. The maximum deductible expenditure remains capped at €5,000, which can be distributed over ten annual installments. Costs related to the transportation and assembly of furniture also fall within this limit.
How to use the bonus in condominiums
The furniture bonus is not limited to individual households; it also applies to shared areas in condominium buildings. Residents can utilize this incentive for purchasing new furnishings intended for communal spaces, such as lobbies or recreational rooms. Each condominium owner can claim their share of expenses, contingent upon the furniture being specifically designated for these common areas.
Payment methods and restrictions
To access the furniture bonus, payments must be made through digital means, such as bank transfers or credit cards. Cash transactions or checks are not permissible for this particular deduction. Additionally, it is important to note that the furniture bonus cannot be combined with the appliance bonus, which offers discounts for replacing outdated appliances with energy-efficient models.
The furniture bonus for 2026 presents a valuable opportunity for those aiming to refresh their home decor. With its extension to second homes and simplified access requirements, the program encourages property owners to invest in their living environments. With a maximum deductible amount of €5,000 and accessible eligibility criteria, this incentive is an appealing option for anyone looking to enhance their home.