Home Bonus 2026: deductions for renovations and other projects

For those wishing to renovate or improve the energy efficiency of their homes, as well as upgrade furnishings and appliances, significant incentives are still available. These include the 2026 Home Bonus, the set of tax breaks available for residential properties.

The most important measure is the Renovation Bonus, which provides a 50% IRPEF tax deduction on a spending limit of €96,000 for primary residences and a 36% tax deduction for second homes. 

The latest Budget Law also confirmed other initiatives, such as the Ecobonus, the Earthquake Bonus, and the Furniture Bonus. Starting in 2027, however, the available tax deductions are expected to decrease.

What are the 2026 housing incentives?

The range of housing incentives for 2026 remains broad and varied, albeit with some changes compared to previous years. The latest Budget Law confirmed most of the available measures, particularly for building renovations.

What does the 2026 Home Bonus include? 

Generally speaking, it includes various IRPEF deductions, mostly aimed at renovations, energy efficiency improvements, or internal improvements to properties. Among the most important are:

• Renovation Bonus, which covers extraordinary maintenance, restoration, conservative redevelopment and building renovation of properties.
• Ecobonus, focused on improving the energy efficiency of buildings.
• Sismabonus, dedicated to earthquake safety, especially in high-risk areas.
• Furniture and Appliances Bonus, linked to the recovery work of housing units.

The traditional additional benefits for purchasing a first home remain valid, such as the 2% registration tax or 4% VAT and the deduction of mortgage interest.

Each measure has its own deduction thresholds and maximum spending limits, as confirmed by the Revenue Agency's guidelines for the 2026 Home Bonus. However, starting in 2027, the available benefits, as well as the individual tax rates, are expected to be reduced.

What's new for the Home Bonus in 2026?

With the approval of the 2026 Budget Law, the landscape of housing incentives has undergone some changes compared to previous years, particularly with a slowdown in the Home Bonus.

 Although the most favourable rates have been extended for a year, postponing the largest reductions until 2027, some incentives have disappeared.

Magnific

The main new features concern:

• The extension of the increased rates - 50% for first homes and 36% for second homes - for renovations in the 2026 Home Bonus.
• The elimination of the ordinary Superbonus, except in residual seismic cases, and of the 75% tax deduction for the elimination of architectural barriers as an autonomous measure.
• The definition of less generous rates from 2027, includes the transition of the tax relief on renovations to 36% for first homes and 30% for second homes.

Furthermore, the chances of accessing the 2026 Home Bonus without renovations are reduced. Almost all the measures require qualified interventions, with the exception of a few minor cases.

What are the new rules for the Home Bonus in 2026?

In addition to the adjustment of some tax rates and the elimination of some incentives, new rules have been established for the measures included in the Home Bonus. 

To ensure the right to the deduction is not lost, it is necessary to comply with:

• complete traceability of expenses, with all invoices and receipts paid via the so-called speaking bank transfer. 

  The payment must include the legal reason, the taxpayer's tax code, the VAT number or tax code of the person carrying out the work, and the reference to the specific bonus received.

• The ten-yearly distribution of deductions, with reimbursement not being immediate or made through alternative measures, such as credit transfer.

  The deductible amount will be divided into ten annual instalments, recovered in the tax return.

• The spending caps are strictly applicable to each individual housing unit. 

  If work is carried out on both the main residence and its structures, with simultaneous construction sites, the cap cannot be duplicated.

• The obligation to certify and send data to ENEA, relating to Ecobonus and Sismabonus.
• Urban planning compliance and compliance with the interventions carried out.

It's important to note that the requirements for the 2026 Home Bonus may vary depending on the incentive used, with specific rates and spending caps for each measure.

How the 2026 First Home Bonus works

Although it does not fall within the extraordinary incentive measures, but rather among the complementary benefits, it is also possible to take advantage of the bonuses on the first home for the current year.

When purchasing a primary residence, taxpayers can take advantage of:

• the 2% registration tax, compared to the ordinary 9%, with land registry and mortgage taxes at a fixed rate of 50 euros each, for sales by private individuals.
• VAT at 4%, instead of 10%, with fixed mortgage and land registry taxes of 200 euros each, for sales by businesses.

Magnific

However, the property must not fall into the luxury cadastral categories A/1, A/8, or A/9. The taxpayer must not own other primary residences in Italy for which they have already benefited from the tax relief, nor hold any real rights on other properties in the same municipality. Furthermore, it is necessary to transfer residency to the primary residence within 18 months of purchase.

Additionally, a 19% deduction on mortgage interest is also available, up to a maximum of €4,000 per year. 

Lastly, it's important to note that the 2026 Home Bonus for under-36s and young people no longer offers specific benefits, except for the possibility of obtaining a public guarantee for mortgage applications through the Consap First Home Guarantee Fund.

What does the Renovation Bonus include in 2026?

For those planning to undertake conservation or restoration work, the Budget Law has renewed the 2026 Home Renovation Bonus. This bonus provides, for work completed by December 31, 2026, an IRPEF deduction on a maximum expenditure of €96,000, of:

• 50% for the first home
• 36% for second homes

The permitted interventions are the most varied, for example, the following can be deducted:

• the renovation of water, electrical and gas systems;
• the replacement of floors, bathrooms and fixtures, not for energy-saving purposes, if included in extraordinary maintenance;
• maintenance of shared condominium areas;
• the renovation of toilets;
• the planimetric modification with the demolition of partition walls;
• the architectural works to preserve the building.

The work must comply with urban planning and building regulations. If the renovation does not include energy improvements or falls under free construction, you can take advantage of the 2026 Home Bonus without reporting the work.

The characteristics of Ecobonus and Sismabonus

For energy efficiency interventions or to make buildings earthquake-proof, two specific measures can be used.

The Ecobonus is available for energy retrofitting projects—such as thermal insulation, heat pumps, and insulating window and door frames—with a rate of 50% for primary residences and 36% for secondary residences. However:

• The maximum amounts vary depending on the type of intervention.
• It is necessary to produce certifications of conformity and forward the data to ENEA for the 2026 Home Bonus.

The Sismabonus, on the other hand, rewards earthquake-proofing, again with rates of 50% and 36% and a spending limit of €96,000, including both improvement work and, in some specific cases, the purchase of earthquake-proof properties.

Within the overall spending limits, the Earthquake Bonus can be combined with other benefits of the Home Bonus, always complying with the requirement for qualified certifications.

What benefits does the 2026 Furniture Bonus provide?

The 2026 Furniture and Appliances Bonus is also available, offering a 50% IRPEF tax deduction on a spending limit of €5,000 for the purchase of high-energy-class furniture and large appliances. This is provided they are part of building renovation projects.

Magnific

Typically, this includes beds, wardrobes, tables, sofas, refrigerators, washing machines, dishwashers, and ovens. Furthermore, there are no different thresholds for first and second homes, but the benefit remains strictly tied to the existence of qualified work, as part of the Renovation Bonus, the Ecobonus, and the Earthquake Bonus.

2026 tax breaks on air conditioners

For those who want to improve the internal climate of their home, they can take advantage of specific incentives for air conditioners in the 2026 Home Bonus. To do so, you can use different channels, for example, through:

• The Furniture Bonus, if the air conditioners are classified as large appliances with a high energy class falling within the 5,000 euro ceiling;
• The Renovation Bonus, which may include the installation of a heat pump as part of extraordinary system maintenance;
• The Ecobonus, if the air conditioning system replaces an old boiler, provided that the appropriate certification is submitted by the professional in charge.

However, it is not possible to benefit from incentives outside of the main measures of the Home Bonus. In other words, the air conditioner cannot be deducted unless renovations, energy efficiency improvements, or replacement of appliances are carried out.

Stay in the know about living in Italy as a foreigner—get our weekly newsletter for the latest travel, legal, and lifestyle news.