Extraordinary maintenance
Redoing systems and bathrooms, moving partitions, replacing windows with changes.
Home/Real Estate/Renovation bonus 2026
Italian tax deductions · updated October 2026
Italian renovation bonus 2026: what applies and how not to lose it.
Italy’s 2026 Budget Law confirmed for the whole of 2026 a 50% deduction for work on the main residence and 36% on other properties. Here are rates, caps, related bonuses and the documents our technicians prepare.
50% main home36% other properties€96,000 capUpdated October 2026
In short
Italian home bonuses in 2026
For expenses incurred in 2026 the Italian income tax (IRPEF) deduction for building renovation is 50% on the main residence and 36% on other properties, with a spending cap of €96,000 per property unit, spread over 10 annual instalments. The ecobonus for energy-efficiency work follows the same rates. The furniture bonus is extended with a cap of €5,000. From 2027 rates are expected to fall to 36% and 30%. The 75% architectural barriers bonus is no longer available.
- Main residence
- 50%
- Other properties
- 36%
- Spending cap
- €96,000 per unit
- Instalments
- 10 years
- Furniture bonus
- €5,000 cap
- From 2027
- 36% / 30%
Which works
What qualifies for deductions
Building renovation
Works that transform the property, with the required permits.
Energy efficiency (ecobonus)
External insulation, windows, insulated roofs, efficient heating meeting the requirements (since 2025 gas-only boilers are excluded).
Shared parts of buildings
Work on facades, stairs and common systems, including ordinary maintenance.
Sismabonus
Seismic improvement works, extended at the main-residence rates.
Furniture bonus
Furniture and large appliances for the renovated property, €5,000 cap.
How not to lose it
The documents that really matter
- Correct permitCILA, SCIA or declaration of free activity depending on the works: without it, the deduction is at risk.
- Dedicated bank transferPayments by the special transfer for deductions, with reference, beneficiary tax code and contractor VAT number.
- Detailed invoicesInvoices in the name of the person deducting, with a clear description of the works.
- ENEA filingFor the ecobonus and some renovation bonus works, within 90 days of completion.
- CertificationsTechnical requirements, system compliance declarations and product data sheets.
Important note
Always check with your accountant
This page summarises the rules in force in October 2026 under Italy’s 2026 Budget Law. Deductions are on Italian income tax and depend on each person’s tax situation (Italian tax liability, title to the property, residence): before deciding, consult your accountant or tax adviser.
We handle the technical side: we check that the works qualify, prepare building permits, certifications and ENEA filing, and issue invoices with the correct wording. See also building permits in Italy.
Guarantees
Renovate with the right bonuses
Free survey and quoteWe visit, measure and give you a detailed, itemised quote, with no obligation.
Fixed turnkey priceThe agreed price is the price you pay: no surprise extras once work has started.
Deadlines in the contractStart and completion dates in black and white, with a full work schedule.
One point of contactA single person coordinates crews, suppliers and permits and keeps you updated.
FAQ
Questions about the 2026 renovation bonus.
How much can be deducted in 2026 to renovate a main residence?
50% of expenses incurred in 2026 for the main residence, up to €96,000 per unit, recovered in 10 annual instalments.
And for a second home or a rental property?
36%, with the same €96,000 cap.
Can a non-resident owner use these deductions?
The deductions reduce Italian income tax (IRPEF): they are only useful if you have taxable income in Italy. Check your case with an Italian accountant.
What changes in 2027?
Under current rules rates will fall to 36% for the main residence and 30% for other properties. Those who can bring works forward to 2026 keep the higher rates.
Are the invoice discount or credit transfer still available?
For most new works no: today the rule is deduction in the tax return, with limited exceptions provided by law. Check your case with your accountant.
Do you handle the ENEA filing?
Yes, for the works we carry out we prepare the ENEA filing and technical documentation.
Use the bonuses while they are at 50%.
Tell us the property and works: we check which deductions apply and give you a fixed-price quote.