The furniture and appliance bonus, already active in 2025, has also been extended for 2026 with the Budget Law approved at the end of December. This is a tax incentive specifically designed to promote the purchase of large high-energy-efficiency appliances, encourage the replacement of obsolete furniture and, at the same time, support economic growth.
How the 2026 furniture bonus works
The furniture and appliance bonus is a tax incentive linked to the renovation of a house or apartment: to access the bonus, in fact, it is necessary to have an ongoing building renovation started from January 1, 2025 that can benefit from the renovation bonus: we are therefore talking about a residential property subject to extraordinary maintenance, conservative restoration or renovation.
The question “can you access the furniture bonus without renovation” therefore has a negative answer: furthermore, the furniture and appliances for which the deduction is requested must necessarily be intended for the property under renovation.
The deduction provided by the furniture bonus is 50% on a maximum expense of 5,000 euros, therefore a saving of 2,500 recoverable over ten years on IRPEF. The furniture bonus deduction remains at 50% even if the property under renovation is a second home, unlike the renovation bonus which drops to 36%.
Requirements to apply for the furniture and appliance bonus
Apart from having a renovation in progress, to benefit from the furniture bonus it is necessary that the applicant be an IRPEF taxpayer and that the person requesting the deduction be the same person who makes the payment for the renovation work and the purchase of furniture or appliances using traceable payments, such as bank transfer with specific purpose.
The bonus can be requested by the property owner, the bare owner, those who hold a real right of enjoyment such as usufruct, use or habitation; the tenant or borrower who bears the expenses and is the holder of the payments, as well as cohabiting family members of the possessor or holder of the property, including spouse, civil union partner, de facto cohabitant and relatives within the third degree or in-laws within the second degree.
The separated spouse assigned to the property and the de facto cohabitant can also benefit, even if not the holder of the property, provided they bear the expenses.
Expenses eligible for the furniture bonus
Expenses incurred for the purchase of new furniture and furnishing accessories can benefit from the incentives, such as kitchen, beds, wardrobes and chests of drawers, tables and chairs, armchairs and sofas, and bathroom furniture, while purchases of used or antique furniture, garden furniture and non-fixed furnishing pieces such as paintings, mirrors and carpets are excluded.
Deductions for appliances
Not all appliances benefit from deductions, only those with high energy efficiency: in particular, ovens must be class A, washing machines, dryers and dishwashers not lower than energy class E, refrigerators and freezers not lower than energy class F.
How to apply for the furniture bonus and how not to make mistakes
Therefore, to access the furniture and appliance bonus and maximize savings, it is necessary to:
- Start renovation work on a house or apartment taking advantage of the Renovation Bonus.
- Purchase furniture and large appliances that are deductible for 5,000 euros.
- Make payments with traceable instruments, such as credit card or bank transfer with specific purpose, and keep all receipts.
- Ensure that the person paying for furniture and appliances is the same person who bears the renovation expenses.
- Indicate all expenses incurred for furniture and large appliances when filing the tax return to obtain the deduction.
