Building bonus schemes active in 2026: updated guide

The 2026 Budget Law (Law No. 199 of 30 December 2025, Art. 1, paragraph 22) extended throughout 2026 the rates of the main building bonus schemes already in force in 2025, postponing to 2027 the reduction originally planned under the 2025 Budget Law (Law 207/2024). The overview below reflects this extension.

Renovation bonus

Legal basis: Art. 16-bis of Presidential Decree 917/1986 (from 1 January 2027, the ordinary rules move into Art. 17 of the new Consolidated Income Tax Act, under Legislative Decree 117/2026, with no change in rate). For expenses incurred in 2026, the deduction is 50% for work on a main residence, carried out by the owner or a holder of a right in rem of enjoyment, and 36% for other properties. Spending cap: €96,000 per property unit, recovered over 10 equal annual instalments. Payment must be made via a "dedicated" bank or postal transfer; banks apply an 11% withholding tax on these transfers (since 1 March 2024, under Law 213/2023), paid as an advance tax payment by the company carrying out the work.

Ecobonus (energy efficiency bonus)

Legal basis: Art. 14 of Decree-Law 63/2013 (from 2027, Art. 372 of the new Consolidated Income Tax Act). For energy efficiency upgrades, the base rates for 2026 follow the same scheme as the Renovation bonus: 50% for a main residence, 36% for other properties. Notification to ENEA (the Italian energy agency) is required within 90 days of completing the works. Some sources report higher residual rates, inherited from the Ecobonus's historical structure, for specific higher-performance interventions: we check this point case by case against the type of intervention before quantifying the benefit for a client, since the picture is not consistent across the sources we consulted.

Earthquake bonus (Sismabonus)

Legal basis: Art. 16 of Decree-Law 63/2013 (from 2027, Art. 371 of the new Consolidated Income Tax Act). This covers seismic upgrading, improvement and risk-reduction works, limited to buildings in seismic zones 1, 2 and 3. Here too, the 2026 base rates are 50% (main residence) and 36% (other properties). As with the Ecobonus, some sources indicate higher residual rates for condominium works that reduce seismic risk by one or two classes: to be checked precisely against the specific case before communicating it.

Furniture bonus

A 50% deduction on a maximum spend of €5,000 for purchasing furniture and high energy-efficiency appliances, conditional on a building renovation started in the previous year or under way in the year of purchase. Confirmed for 2026 with no changes compared with 2025.

Superbonus: now essentially residual

For the general case, the Superbonus scheme ended on 31 December 2025 (last rate at 65%, reserved for works started by 15 October 2024). For 2026 it remains active at 110% only for properties located in municipalities where a state of emergency was declared following seismic events from 2009 onwards — in particular the Central Italy areas (Lazio, Marche, Umbria, Abruzzo) affected by the 2016–2017 earthquakes — and only for those who submitted an application or CILAS notice by 30 March 2024. It is therefore not a viable option for an ordinary new renovation started today, unless the property falls within one of these specific areas and situations.

Architectural barriers bonus (75%): not extended

According to most of the sources we consulted, the increased 75% deduction for removing architectural barriers (ramps, lifts, stairlifts) has not been extended for 2026: anyone needing this type of work today should consider the ordinary Renovation bonus instead (50%/36%), on less favourable terms than before. We found one isolated secondary source indicating the opposite on this point: before ruling out the option for a specific client, we check the current position on the Italian Revenue Agency's website.

Official sources

• Legislation — Law No. 199 of 30 December 2025 (2026 Budget Law), Art. 1, para. 22; Decree-Law 63/2013; Legislative Decree 117/2026 — Normattiva.it (Italian)
• Italian Revenue Agency — Guides on building renovation, Ecobonus and Sismabonus (Italian)
• ENEA — Tax deductions portal for energy efficiency (Italian)

Building bonus rates and conditions are amended almost every year by the budget law: the above reflects the situation as of this article's publication date and should be re-checked against official sources before any commitment to a client, especially for the points flagged as needing case-by-case verification. For an assessment of your project, contact us.