Window bonus: how to get the 50% tax deduction in 2026

The regulatory framework for building incentives remains unchanged from last year, outlining two main guidelines for property redevelopment. Taxpayers have two key tools at their disposal: the home bonus and the ecobonus.

Analysing the requirements for the 2026 window and door bonus, it emerges that both measures incentivise improvements to the housing stock, despite differing significantly in scope and technical parameters. 

• First, the housing bonus focuses on building renovation, classified as extraordinary maintenance, benefiting individuals subject to personal income tax (IRPEF).
• The ecobonus pursues the specific objective of promoting the energy efficiency of existing structures, extending access to the benefit to IRES taxpayers. 

This dichotomy proves crucial for choosing the most appropriate tax deduction. 

• The home bonus sets a spending cap of €96,000 per single property
• The ecobonus provides a maximum deduction of €60,000, defining a spending limit proportional to the percentage rate applied.

The current legislation postpones the reduction in reimbursement rates to the coming years. Without the last-minute U-turn in the Budget Law, the new percentages to be applied to each bonus starting January 1, 2026, would have been 36% for window replacements on primary residences and 30% for other residences.

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Accessing tax deductions for these projects is entirely feasible, even without complex construction sites.

Requesting the window and door bonus in 2026 without undertaking an entire property renovation is a well-established and regulated procedure. Simply replacing windows falls within the scope of free construction. 

The operation does not require complex urban planning procedures, such as CILA or SCIA, as long as the original opening dimensions are maintained when applying for the ecobonus.

If you choose the housing bonus, the legislation allows for changing the size of window openings, subject to verification of urban planning compliance and obtaining the relevant permit. 

Furthermore, from a technical standpoint, new windows and doors require CE marking and must ensure a tangible increase in the window opening's energy efficiency. In any case, compliance with these directives and access to these incentives guarantee a drastic reduction in costs.

The legislation regulating the extension of the window and door bonus to 2026 confirms the existing differentiated regime, stabilising the rates based on the property's intended use and the applicant's real rights.

The 75% bonus, originally designed to overcome architectural barriers, has been subject to severe limitations and no longer applies to the simple replacement of window frames.

Consequently, the only deduction percentages allowed for window and door renovations are 50% and 36%. Therefore, any mention of higher reimbursement rates for this type of work must be considered completely superseded by recent legislative updates.

If you choose the ecobonus, the primary technical requirement concerns thermal insulation. New windows and doors must guarantee thermal transmittance (Uw) values strictly below the limits set by national legislation.

These thresholds vary depending on the specific climate zone in which the building is located. 

• In areas with colder temperatures, the required Uw value is significantly lower, making the installation of high-performance windows essential.
• In milder climates, regulatory parameters are more flexible. 

Regardless of the geographic context, the installer is responsible for certifying full compliance with these constraints by issuing appropriate technical documentation.

The taxpayer is responsible for carefully maintaining all documentation for a period of at least ten years. Specifically, the file must include:

• purchase invoices;
• the speaking bank transfer accounts;
• the electronic receipt certifying the electronic transmission;
• the technical certifications provided by the window and door manufacturing company.

The failure to produce even a single piece of documentation in the event of an inspection could definitively compromise the legitimacy of the tax deduction.

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The range of options for taking advantage of the tax benefit has been drastically reduced. Specifically, the invoice discount mechanism for the window and door bonus is no longer applicable to new construction projects.

Government directives have definitively abolished this method of immediate monetisation, at the same time as blocking the transfer of credit to banks or financial intermediaries.

The only currently viable way to recover expenses incurred for windows and doors is to use the direct deduction on the tax return. Therefore, suppliers and installers are no longer entitled to advance the tax relief to the client.

Once the work is completed and the related payments are made, the taxpayer is required to formalise the reimbursement request in their annual tax return. To understand how to apply for the window and door bonus in 2026, it's necessary to refer to the standard tax forms, where the benefit translates into a deduction divided into ten equal instalments to be subtracted from the gross tax.

• In accordance with the Revenue Agency's guidelines regarding the 2026 window and door bonus, expenses incurred and properly reported can be automatically included in the pre-filled tax return or manually entered into the 730 Form or the Personal Income Tax Form. 
• The procedural structure and its ten-year implementation precisely reflect the provisions of the 2026 Budget Law on the ecobonus to ensure the sustainability and proper disbursement of construction incentives.

At this stage, it is essential to provide the cadastral data of the property undergoing the work. Furthermore, if the individual annual deduction exceeds the tax due, the excess portion is irretrievably lost due to a lack of tax capacity.

In order to reach the most suitable incentive, the following summary table compares the structural characteristics of the various incentives, the technical and procedural variables, the rates, the spending limits and the building permits required.