The 2026 Budget Law has confirmed most of the tax incentives of the so-called Home Bonus, a series of deductions for renovations and energy efficiency improvements of properties. Let’s look at them in detail.
Home Renovation Bonus 2026
The Home Renovation Bonus is extended until December 31, 2026, with a tax deduction of 50% of expenses incurred exclusively for interventions on primary residences. For second and third homes, however, the deduction drops to 36%. In both cases, the maximum spending limit is set at 96,000 euros per property unit.
The maximum deductible amount of the renovation bonuses is therefore 48,000 euros, which will be divided into ten equal annual installments, starting from the year the expense is incurred and for the following nine years. The incentive covers expenses incurred during the year for interventions carried out on individual residential units and on common parts of residential buildings.
Important news for properties subject to amnesty. The new budget law clarifies that even properties for which a building permit in amnesty has been issued, based on the amnesties of 1985, 1994, and 2003, can access building bonuses and volumetric incentives, even if they were originally built illegally.
Starting from 2027, the deduction rate will be reduced, dropping to 36% for primary residences and 30% for other property units, always with a spending limit of 96,000 euros.
Interventions included in the Renovation Bonus 2026
The 50% Renovation Bonus applies to interventions carried out on residential homes of any cadastral category, including rural ones, on common parts of buildings primarily intended for residential use, and on appurtenances of the property unit, such as garages, cellars, and attics (a building is considered primarily for residential use when the total surface area of units intended for residence exceeds 50% of the total surface area).
Eligible for the benefit are interventions aimed at ordinary maintenance and extraordinary maintenance, restoration and conservative rehabilitation, and building renovation.
Properties used for office and commercial purposes are excluded.
Who can benefit from renovation deductions
The Home Renovation Bonus is an inclusive incentive, accessible to all taxpayers, whether residents or non-residents in Italy. The right to the deduction is not limited to owners only but extends to all those who hold a real or personal right on the property and directly incur the expenses.
Specifically, the bonus can be claimed by:
- Property holders: owners, bare owners, and holders of real rights of enjoyment (usufruct, use, habitation, or surface).
- Tenants and holders: tenants (renters) and borrowers.
- The family unit: the cohabiting family member with the owner (spouse, civil union partners, relatives up to the third degree, and in-laws up to the second degree) and the cohabiting partner for expenses incurred from January 1, 2016.
- Prospective buyers: future buyers who have already signed and registered a preliminary sales contract (compromise).
The incentive is also extended to specific corporate and associative forms, including:
- Members of divided and undivided cooperatives.
- Individual entrepreneurs (limited to properties that are not instrumental or merchandise).
- Subjects producing income in an associated form (simple companies, S.n.c., S.a.s., and family businesses), provided they meet the same conditions as individual entrepreneurs.
Architectural Barriers Bonus: the rules from January 1, 2026
Today, the Architectural Barriers Bonus is no longer an independent incentive but has been merged into the Renovation Bonus applying the deduction percentages provided for it.
Current deductions for 2026: The works for the removal of barriers, including interventions for the installation of technological, robotic, and communication systems aimed at enhancing the autonomy and mobility, both internal and external, of people with disabilities. They are deductible according to these percentages:
- 36% for interventions on the primary residence.
- 30% for interventions on other properties (second homes, offices, etc.).
Ecobonus 2026: all deductible interventions
The Ecobonus consists of a specific tax deduction for energy efficiency improvement interventions on existing buildings. Like the Renovation Bonus, it provides a deduction of 50% for interventions carried out on the primary residence and 36% for those carried out on other properties. In this case as well, the tax benefit must be divided into ten equal annual installments.
The interventions benefiting from tax incentives include works aimed at improving the energy efficiency of the building or common parts of condominiums: thermal insulation interventions of exteriors, such as roofs, walls, and floors, expenses incurred for the purchase and installation of solar shading, windows complete with frames, solar collectors, and building automation systems.
Finally, tax incentives apply to interventions related to the purchase and installation of winter air conditioning systems equipped with biomass-fueled heat generators, hybrid systems, or heat pumps, while interventions involving the replacement of condensing boilers are excluded from the incentive.
Sismabonus 2026
The Sismabonus has also been extended, continuing to apply the same deduction percentages provided for the Ecobonus and the Renovation Bonus, respectively 50% and 36%, within the maximum spending limit of 96,000 euros per property unit.
The Sismabonus is aimed at encouraging interventions for the recovery of the building heritage through the adoption of anti-seismic measures, with particular attention to works for the static safety of buildings, carried out on load-bearing structures or on building complexes structurally connected.
For 2026, interventions benefiting from tax incentives include those carried out on common parts of condominium buildings and works that allow the improvement of one or two seismic risk classes.
Take advantage of the Bonus! Get an estimate for home renovation now and find out how much you can save.
