As 2026 unfolds, the Italian government continues to support homeowners through various home bonus programs. These incentives are designed to promote renovation, energy efficiency, and earthquake safety, and will remain unchanged throughout the year. Taxpayers can benefit from the same rates and maximum
thresholds established previously, ensuring ongoing financial relief.
The special rate of 50% for primary residences and the reduced rate of 36% for other properties will be retained. However, it is important to note that the Superbonus has been officially phased out, in accordance with the previous budget law.
Key bonuses available in 2026
The home bonuses continuing throughout 2026 include renovation bonuses and the Ecobonus. Both incentives will operate
on a tax deduction plan spread over ten installments, applicable to income tax returns starting from the year following the completion of the work. The differentiation between primary homes and other properties will dictate the application of the respective rates of 50% and 36%.
Looking ahead to 2027
Looking forward to 2027, a reduction in the primary residence tax deduction rate is expected, dropping from 50% to 36%. Additionally, the 36% rate for other properties is projected
to decline further to 30%. These changes represent a significant shift for homeowners planning future renovations, making it advisable to undertake projects before the end of 2026.
Understanding spending limits
The spending caps for various bonuses will also remain unchanged during this period. For the Renovation Bonus, the maximum deductible amount is set at €96,000. The Ecobonus includes three specific categories, each with different maximum limits based on the type of work performed. The highest thresholds are €153,846 for whole building energy upgrades, €92,307 for envelope interventions and solar panel installations, and €46,153 for replacing winter heating systems.
Additional bonuses: seismic and furniture
Moreover, the Sismabonus will maintain its deduction structure at 50% and 36%, though with a shortened repayment period of five years. The Furniture Bonus guidelines will remain consistent with those of 2026: taxpayers can receive a 50% deduction on expenses up to €5,000 for the purchase of furniture and energy-efficient appliances, provided they have conducted renovation work within the same property.
How to access the bonuses
To utilize these bonuses, certain procedures must be followed. Starting January 22, 2026, an online portal managed by Enea will be available for submitting data related to eligible renovation projects that qualify for tax deductions. Users will need to authenticate their identity using Spid or Cie to submit the required information.
As we progress through 2026, the landscape for home bonuses in Italy presents continued opportunities for savings. Homeowners are encouraged to engage in renovation and energy efficiency improvements. Staying informed about deadlines and methods for accessing these incentives is essential to fully benefit from the available support.