The landscape of building bonuses in 2026 presents a mix of established incentives and new opportunities. These financial aids aim to assist homeowners in improving their properties through renovations and energy efficiency upgrades. This article offers a comprehensive overview of the key bonuses available this year, detailing their
specifics and eligibility requirements.
Major renovation bonuses and tax deductions
For 2026, the renovation bonus remains a favored option, providing a tax deduction of 50% for primary residences and 36% for other properties. This deduction applies to renovation expenses up to €96,000 per property, distributed over a decade. Notably, while the deduction rate for primary residences will decrease to 36% in 2027, those undertaking renovations in 2026 will not face penalties.
Conditions for primary residences
To qualify for the enhanced 50% deduction, the property must be classified as a primary residence by the end of the renovation work. If circumstances change later—such as converting the home into a rental or secondary residence—the previously claimed deductions will remain unaffected.
Energy efficiency and seismic bonuses
The Ecobonus, designed to promote energy efficiency, is also confirmed for 2026. The deduction rates parallel those of the renovation bonus, offering 50% for primary residences and
36% for other properties. Spending limits are determined by the type of work undertaken, with a similar ten-year repayment structure in place.
In addition, the sismabonus offers identical deduction rates as the renovation bonus, providing 50% for primary homes and 36% for others, while maintaining the spending limit of €96,000 per unit. This initiative is vital for enhancing the safety of structures in seismic zones.
Incentives for furniture and appliances
The furniture bonus continues in 2026, allowing a 50% deduction on expenses up to €5,000 per property. However, it is crucial that renovation works commence on or after January 1, 2026, and that expenses are supported by proper documentation linked to specific renovation projects.
Changes to eligible expenses
Starting in 2026, tax benefits will no longer apply to the replacement of air conditioning units with fossil fuel-powered boilers, including gas systems. This regulation underscores the importance of selecting energy-efficient technologies for home upgrades.
Discontinued bonuses
As of 2026, the superbonus will not be extended, limiting homeowners to the standard incentives. Furthermore, the architectural barrier bonus at 75% will be eliminated after December 31, 2026. Residents in earthquake-prone areas, such as Abruzzo and Lazio, may still qualify for certain specific interventions, provided they meet existing conditions.
Considerations for homeowners
The year 2026 is set to be a period of continuity regarding building bonuses, albeit with certain restrictions and significant changes. Staying informed is essential to fully leverage the available opportunities for enhancing one’s home.