The 2026 budget law in Italy represents a significant shift for the construction industry and households, allocating a total of €18.7 billion. This legislative measure has gained approval from the Cabinet and is currently under review by the Finance Committees of both the Senate and the Chamber. This article outlines the key highlights and extensions regarding construction bonuses.
Among the most anticipated elements of this new law is the continuation of the renovation bonus and the energy efficiency bonus for 2026. Both incentives will remain available under the same conditions as in 2025, offering a 50% tax deduction for works on primary residences and a 36% deduction for other types of renovations. Expectations regarding reduced deductions have been dispelled, maintaining the current levels.
Changes to the Superbonus and other incentives
Despite the positive developments for renovation and energy efficiency bonuses, the Superbonus appears to be nearing its end. In 2026, this significant incentive will be limited to areas affected by earthquakes in Central Italy, marking the conclusion of a highly debated era for this measure. Consequently, families and construction professionals will need to adapt to these evolving regulations.
Additional construction bonuses
In addition to the previously mentioned incentives, the budget law reintroduces the Furniture Bonus, which remains set at 50% up to a spending cap of €5,000. This initiative aims to encourage the purchase of new furnishings, thereby supporting the design and furniture sectors. However, there will be no extensions for the Architectural Barriers Bonus, which is currently established at 75%.
Regulatory updates for professionals
Starting January 1, 2026, freelancers working with public administrations will be required to provide documentation proving their tax compliance and contributions. This change aims to enhance transparency and legality within the sector, directly impacting payment procedures.
The 2026 budget law also renews funding for initiatives like the New Sabatini, which facilitates credit access for small and medium enterprises seeking to upgrade their machinery and equipment. This measure is essential for fostering innovation and competitiveness among Italian businesses.
Investment incentives in special economic zones
Additionally, the tax credit for investments in the Special Economic Zones has been confirmed until 2028, with progressively increasing spending limits in the initial years. This strategy aims to stimulate economic growth in targeted regions, leading to job creation and attracting further investments.
Overall, the 2026 budget law presents a wealth of opportunities for the construction industry and businesses, with initiatives that promote renovation and energy efficiency. While certain incentives are extended, others are concluding, necessitating that all stakeholders adapt to an ever-changing landscape.