Navigating 2026 Home Renovation Tax Incentives in Italy

Italian homeowners planning renovations in 2026 will find a landscape of evolving tax incentives. While the generous “Superbonus” is phasing out, opportunities remain to significantly reduce the cost of home improvements through the Home Bonus (Bonus Casa) and the Ecobonus. However, key changes regarding invoice discounts and credit transfers are taking effect, requiring homeowners to adapt their planning and budgeting strategies.

Understanding the Available Deductions for 2026

In 2026, two primary tax deduction schemes are available for home renovations:

Home Bonus (Bonus Casa)

• Available only to IRPEF taxpayers (individuals paying income tax).
• Offers a 50% deduction for renovations on a primary residence.
• Provides a 36% deduction for second homes or other properties.
• Has a maximum spending limit of €96,000 per property unit.
• Allows for changes to the size of fixtures during renovations.

Ecobonus

• Available to both IRPEF and IRES taxpayers (individuals and businesses paying income tax).
• Offers a 50% deduction if specific energy performance requirements are met.
• Provides a 36% deduction if advanced energy requirements are not met.
• Has a maximum spending limit of €60,000.
• Requires adherence to thermal transmittance (Uw) values specified by the August 6, 2020, Ministerial Decree, based on the climate zone.

Key Changes in 2026: End of Invoice Discounts and Credit Transfers

Significant changes are impacting how homeowners can benefit from these incentives:

• End of Discount on Invoice: It is no longer possible to receive an immediate discount on the cost of renovation work.
• End of Credit Transfer: The ability to transfer tax credits to banks or other intermediaries has been eliminated.
• Recovery Only Via Tax Return: Deductions will be claimed exclusively through the annual tax return, spread over a period of ten years, similar to pre-Superbonus regulations.

Technical Requirements for Accessing the Ecobonus

To qualify for the Ecobonus, specific technical requirements must be met:

• Fixtures must be replacements, not additions.
• Thermal transmittance (Uw) values must comply with those outlined in the August 6, 2020, Ministerial Decree, based on the climate zone.
• Products must be certified.
• Manufacturers and installers must provide declarations of conformity.
• Communication to ENEA (Agenzia nazionale per le nuove tecnologie, l’energia e lo sviluppo economico sostenibile) must be submitted within 90 days of project completion.

Deductible expenses also include:

• Shutters
• Glazing and double glazing
• Darkening systems
• Professional services (design, certifications and works management).

Eligible Expenses

The following expenses are eligible for inclusion in the tax deductions:

• Supply and installation of fixtures
• Dismantling and disposal of aged windows and doors
• Necessary building work directly related to fixture replacement
• VAT, stamp duty, and professional fees
• Integrated darkening systems

Accepted Payment Methods

Specific payment methods are required to access the deductions:

• Home Bonus: Talking bank transfer (bonifico parlante) – a transfer that includes specific details about the renovation work.
• Ecobonus: Ordinary or talking bank transfer, depending on the beneficiary.

Who Can Request the Bonus?

Eligible applicants include:

• Homeowners
• Beneficial owners (usufruttuari)
• Tenants
• Borrowers
• Condominium associations
• Businesses (only for the Ecobonus).

Why Fixture Replacement Remains a Worthwhile Investment

Despite the changes to incentive structures, replacing fixtures remains a valuable investment due to:

• Reduced energy consumption
• Improved thermal and acoustic comfort
• Increased property value
• Significant tax savings over time through deductions.

While the era of immediate discounts and credit transfers is over, strategic planning and adherence to the novel regulations can still unlock substantial financial benefits for Italian homeowners undertaking renovations in 2026.