The Meloni Government is busy drafting the 2026 Budget, but the confirmation of the Home Bonus seems certain, i.e. the extension of the 50% Renovation Bonus also for 2026, thus avoiding the cut in rates that had initially been foreseen for next year.
The intervention concerns both first and second homes, keeping the deductions for building works unchanged up to a maximum of 96,000 euros per real estate unit.
The Home Bonus confirmed in 2026
The measure, initially announced as “selective”, will instead be extended to all properties, with the aim of supporting the construction sector after the slowdown recorded in 2025, when, according to Revenue Agency data, credit transfers for renovations collapsed by -35%.
The Deputy Minister of the Environment and Energy Security, Vannia Gava, confirmed the extension, calling it “excellent news for Italian families”. And again:
the 50% deduction for the renovation of the first home will be maintained (…). The measure, which I have been following for some time and consider fundamental, will allow the implementation of modernization and energy efficiency interventions, which are essential for reducing consumption and improving the quality of one’s home.
According to advance reports, the extension will not be linked to income and the Government is considering the possibility of reducing the return period for the deduction from 10 to 5 years, even if for now only as an option. In short, the details are still being worked out.
The confirmation of the benefits offers a year’s respite to the construction sector, hit hard by the end of the Superbonus and the slowdown in work in 2025. But to stay on the topic of Superbonus, we would like to remind you that the so-called “phase two” is underway, i.e. the revision of cadastral income. The State, in practice, has given with one hand and will ask for something back with the other.
How the Renovation Bonus works
The Home Bonus allows an Irpef deduction of 50% on the first home and 36% on second and subsequent homes, up to a maximum of 96 thousand euros per unit. The interventions that can be facilitated include:
- renovation of electrical and plumbing systems;
- replacement of windows and doors;
- purchase of air conditioners and boilers;
- construction of garages;
- anti-seismic works and installation of solar panels and storage systems.
To benefit from the deduction it is necessary to make the payment by bank transfer, reporting the tax data of the beneficiary and the supplier.
Ecobonuses and incentives for energy efficiency
Same rates also for the Ecobonus, which covers energy saving interventions (such as installation of solar awnings or photovoltaic panels). The Ecobonus will remain in force until 31 December 2027, with spending caps differentiated based on the type of work.
Expiring barrier bonuses and mobile bonuses
However, the fate of two other building incentives remains uncertain. The architectural barrier bonus (75% deduction) will expire on 31 December 2025, unless extended in the Budget Law. The relief concerns interventions for the installation of ramps, lifts or stair lifts and requires specific technical certification.
The furniture bonus is also expiring, which allows a 50% deduction for the purchase of furniture and large appliances intended for properties undergoing renovation. The measure is valid up to a maximum of 5,000 euros and there is no extension beyond 31 December 2025.
Before considering the other bonuses to be definitively extinguished, it is time to understand whether the Government will be able to untie the problem of coverage. In particular, we are looking for 5 billion which could come from the efforts of banks and insurance companies.
