2026 tax deductions for renovations and systems: what exists and what you need

This guide summarises the rules in force in October 2026 and we update it every year. It does not replace your accountant or tax-assistance centre: check your situation with them before starting work.

Renovation bonus (bonus casa)

• Rate: 50% for the main residence, 36% for other properties (second homes, rented properties). The cut to 36% and 30% has been postponed to 2027.
• Spending cap: 96,000 euro per property unit.
• Refund: in 10 equal annual instalments through the tax return.
• Eligible works: extraordinary maintenance (including permit-free works), restoration, renovation; in apartment buildings also ordinary maintenance of common parts. Bathrooms, systems, windows, roofs and façades all qualify.

Ecobonus (energy efficiency)

• Rate: same logic as the renovation bonus, 50% on the main residence and 36% otherwise, with spending caps that vary by type of work (windows, external insulation, heat pumps, condensing boilers in hybrid systems…).
• Deadline: 31 December 2027.
• Note: replacement with gas-only boilers, even condensing ones, is excluded from both the ecobonus and the renovation bonus. Heat pumps and hybrid systems remain eligible.

Seismic bonus and furniture bonus

• Seismic bonus: extended with the same rates as the renovation bonus (50% / 36%).
• Furniture and appliances bonus: extended for 2026, spending cap 5,000 euro, linked to an ongoing renovation.
• 75% architectural barriers bonus: not renewed.

What you need so as not to lose the deduction

1. Building notice filed before work starts, where required (CILA, SCIA). For permit-free works a self-declaration with the start date is enough.
2. "Talking" bank transfer: payment reference quoting the law, tax code of the payer, VAT number of the payee. The payment date counts, not the end of the works.
3. Invoices made out to the person claiming the deduction.
4. ENEA notification within 90 days of completion for energy works (and some renovation-bonus works).
5. Certificates of conformity for the systems and technical sheets of the materials: we hand them to you at the end of the job.

How we help

In the quote we state for each item which deduction applies, we prepare the technical documents and give you the template for the transfer reference. With your accountant you close the loop in the tax return.