There Budget Law 2026 redesigns the perimeter of home bonus, aiming for a phase of greater stability after years of continuous revisions. Some measures have been archived, while others remain central for those who intend to improve, renovate or make a property more efficient. The result is a system of more selective tax incentives, but still full of opportunities for families and owners.
Renovation bonus 2026: deductions at 50% and 36%
The renovation bonus remains one of the pillars also in 2026. It allows you to recover part of the expenses incurred for building interventions through a Irpef deduction spread over ten years.
The confirmed rates are:
36% for second homes and properties not intended for primary residence
The maximum spending limit remains set at 96,000 euros per real estate unit, with recovery of the amount in ten annual installments of equal value. The higher deduction is recognized even if the property becomes a main residence by the end of the works.
Interventions eligible for the renovation bonus
Numerous interventions are included among the eligible works building recovery, including:
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extraordinary maintenance (bathroom and kitchen renovation)
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renovations with structural changes
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works of restoration and conservative rehabilitation
update of electrical, plumbing and heating systems
elimination of architectural barriers
installation of elevators and hoists
interventions of structural consolidation not covered by the Sismabonus
systems home security (armored doors, grates, alarms)
work on common areas of the condominium
There ordinary maintenance is deductible only if it concerns common parts of condominium buildings.
Traceable payments: essential requirement
To access the house bonus 2026, expenses must be paid in a traceable way. It is essential to use the speaking bank transfer, indicating:
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tax code of the beneficiary
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VAT number or company tax code
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correct reason with regulatory reference (art. 16-bis Presidential Decree 917/1986)
Many banks provide pre-compiled forms to reduce the risk of formal errors that could compromise the deduction.
Ecobonus 2026: incentives for energy efficiency
The structure of theEcobonus, dedicated to the interventions of energy efficiency. The deduction percentages follow those of the restructuring bonus:
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50% first home
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36% other properties
The interventions that can be facilitated include:
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replacement of high efficiency fixtures
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installation of solar screens
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thermal insulation of walls, roofs and floors
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installation of heat pumps
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condensing boilers and hybrid systems
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solar panels for the production of hot water
Also in this case, the deduction is recovered via tax return.
Furniture bonus 2026: furnishings and appliances
The Furniture bonus remains active for those carrying out renovation work. It predicts one 50% deduction on a maximum expense of 5,000 euros, always spread over ten years.
The following are allowed:
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furniture (beds, wardrobes, sofas, tables, chairs)
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lighting
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large household appliances with minimum energy classes (A for ovens, E for washing machines and dishwashers, F for refrigerators)
Payments must be made exclusively with bank transfer or credit/debit cards. Shipping and assembly costs are also included.
Superbonus 2026: measure limited to seismic areas
In 2026 the Superbonus survives only in a targeted form. It is provided exclusively for properties located in areas affected by the 2009 and 2016 earthquakes, particularly in Abruzzo, Lazio, Marche and Umbria.
The benefit concerns expenses incurred for:
The benefit applies only to the portion of expenditure that exceeds any public contributions already granted for reconstruction.
Home bonus 2026 and forgiven properties: the new legislation
One of the most relevant innovations of building bonuses 2026 concerns the forgiven properties. The volumetric bonuses and some urban planning concessions are also extended to buildings renovated through the amnesties of the 1985, 1994 and 2003.
The amendment definitively clarifies the equality, for the purposes of incentives, between regularized properties and buildings built according to ordinary procedures. A change of direction that broadens the range of beneficiaries and overcomes the interpretative uncertainties of recent years.