Building bonuses for renovations and energy efficiency have been extended to 2026 under the same conditions as those for 2025, i.e., with rates of 50% and 36%.
The extension is provided for in the Draft Budgetary Document (DBP), which the Government sent to the European Commission and the Italian Parliament, and which anticipates the contents of the draft budget law for the three-year period 2026-2028, with an average annual budget of 18 billion euros.
The Government has therefore decided to extend the current system for one year, confirming the full benefit for primary residences and the reduced benefit for other residential properties. The two key benefits will therefore remain in effect:
– the renovation bonus (Article 16-bis of the TUIR), with a 50% deduction for first homes and 36% for other homes;
– the ecobonus for energy efficiency interventions (Article 14 of Legislative Decree 63/2013) with a 50% deduction for primary residences and a 36% deduction for other residences.
Without this regulatory intervention, in fact, from 1 January 2026 the rates would have dropped to 36% for first homes and 30% for second homes, as foreseen by the sliding scale regime introduced in 2024.
2026 Building Bonus: Requirements and Access Methods
To access the 2026 50% building bonuses, taxpayers must own or have a real right of enjoyment on the property and be registered residents in the home undergoing renovation. The 36% rate will continue to apply to second homes and properties not used as primary residences, including those rented or rented free of charge.
The spending limit remains set at €96,000 per property unit, with the IRPEF deduction to be divided into 10 equal annual installments. There are currently no plans to reopen the invoice discount or credit transfer options, suspended by Legislative Decree 39/2024, except for work already started by March 29, 2024.
Renovation bonus and eco bonus: eligible works
The types of interventions already covered by the renovation bonus and the ecobonus fall within the scope of the 2026 building bonuses:
– extraordinary maintenance, restoration and conservative redevelopment of residential real estate units;
– building renovation, including internal modifications to the premises, the construction of new toilets, or demolition and reconstruction while respecting the original layout;
– energy efficiency interventions such as replacing windows and doors, installing heat pumps, hybrid systems, or condensing boilers, and installing grid-connected solar thermal or photovoltaic panels;
– minor anti-seismic interventions and improvements to the static safety of the building;
– elimination of architectural barriers, including through the installation of elevators or freight elevators.
The costs of design, construction management, appraisals, certifications, and urban development costs related to the interventions are also deductible.
The extension of the tax rates is estimated to cost the public coffers approximately €1.5 billion: approximately €1 billion to maintain the 50% rate on the renovation bonus and €0.5 billion to extend the same rate to the ecobonus. This is a significant commitment, but it is deemed necessary to preserve the stability of the construction market, which has experienced significant fluctuations in recent years due to the reduction of the Superbonus.