In 2026 the main support schemes for installing photovoltaic systems and energy storage remain in force with unchanged rates. The national budget law preserved the fiscal arrangements that allow a large share of the outlay to be recovered through an IRPEF deduction, so producing renewable energy at home is still
financially attractive. This introduction explains the framework and points to the practical steps you need to assess whether an upgrade makes sense for your property.
The following pages summarize who can access the benefits, which types of work are eligible, the difference between the tax deduction and the Conto Termico 3.0, the operational status of the Portaltermico 3.0 and the main regional schemes. You will also find
an example calculation, administrative rules to respect and the documentation typically requested. Throughout, key concepts are highlighted to clarify eligibility and timing.
Who can claim the incentives and what is covered
Access is open to all taxpayers subject to IRPEF who can document the expenses: this includes property owners, bare owners, usufructuaries, tenants, borrowers for use, cohabitants and also legal entities such as partnerships and housing cooperatives.
Condominiums may apply for works on shared areas. Eligible interventions cover the supply and installation of photovoltaic panels, batteries for storage, repowering of existing plants and ancillary works like monitoring systems. The scope also embraces energy efficiency upgrades such as insulation, window replacement, heat pumps and EV charging points. A clear exclusion: gas boilers are not covered by the 2026 bonuses.
Example calculations to illustrate the benefit
To make the advantage tangible, imagine two scenarios. First, a system costing €15,000: with a 50% deduction the owner recovers €7,500 in ten annual instalments of €750. Second, an 8 kWp photovoltaic plant paired with a 15 kWh battery estimated at €18,000 would generate a deduction of €9,000 recovered over ten years, plus further savings on electricity bills and the possibility of regional grants that reduce the net outlay even more. These simple models help estimate payback time but always verify local funding and running savings for a precise return calculation.
How the main financial tools work
The incentives split into two distinct channels. The first is the tax deduction applied through income tax returns: eligible costs are recuperated over a fixed number of years. The second is the Conto Termico 3.0, a direct grant managed by GSE. Understanding the difference is essential when planning: the grant reduces cash expenditure immediately, while the deduction lowers future tax payments spread across the recovery period.
Conto Termico 3.0: scope and payment rules
Conto Termico 3.0 provides non‑repayable contributions up to 65% for items such as heat pumps, solar thermal systems and building automation. Payments are made by GSE via bank transfer, not through tax offsets: for amounts up to €5,000 the grant is paid in a single instalment, while larger sums are released in annual tranches (two or five years depending on the case). Important: Conto Termico does not finance photovoltaic panels and batteries, which remain eligible under the housing bonus regime.
Portaltermico 3.0 timing and application steps
The Portaltermico 3.0 was activated on 2 February 2026, suspended on 3 March 2026 due to budget exhaustion, and reopened on 13 April 2026. Applications are submitted through the GSE portal and must be filed within 90 days from the completion of works. This route is particularly useful for parties that do not have sufficient IRPEF capacity to benefit from tax deductions, because the contribution is received directly without waiting for a tax refund.
Regional programmes, administrative rules and community options
Beyond national schemes many Regions run complementary grants or subsidised loans that can be stacked with the 50% deduction, sharply cutting the final cost. Examples include Friuli Venezia Giulia offering contributions up to 40% for photovoltaic and storage (with ceilings per kW or €/kWh), Calabria’s €45 million FEERI fund for businesses with capital grants and soft loans, Alto Adige’s climate plan funding up to 30–40%, and Tuscany’s local calls (such as the “Casa Zero Emissioni” initiative) that in certain cases can nearly cover total expenditure when combined with other aids.
Local support also comes from consortia like Consorzio BIM Sarca, which provides fixed contributions for panels and batteries in specific valleys. Note important administrative rules: from 2026 it is no longer possible to transfer the tax credit or obtain an upfront discount on the invoice; the deduction must be claimed in the tax return across ten years. An IVA at 10% applies to labour and to part of significant materials and must be shown by the installer in the invoice. Finally, Community Energy schemes offer tariff incentives between 80 and 120 €/MWh, PNRR contributions up to 40% for municipalities under 50,000 inhabitants, a valorizzation payment of €0.14/kWh, twenty‑year incentives and access open until 31 December 2027 unless the 5 GW incentive cap is reached. Keep all documents—permits, invoices, compliance declarations and the mandatory “bonifico parlante”—and consult qualified installers to combine funds efficiently and speed up payback times.