Italy has long been one of Europe's most generous countries when it comes to tax incentives for home renovation. The Superbonus 110% (Superbonus centodieci per cento) captured headlines worldwide when it launched in 2020, effectively allowing homeowners to carry out energy efficiency and seismic improvements for free — or even at a profit. But that era has largely ended, and in 2026 the landscape looks very different.
If you own property in Italy, or you are considering buying, understanding the current renovation tax credits (detrazioni fiscali per ristrutturazione) is essential for making smart financial decisions. Let us walk through what is available, what has changed, and how much you can actually save.
What Happened to the Superbonus?
The Superbonus 110% was introduced by the Decreto Rilancio in July 2020 as an economic stimulus measure during the COVID-19 pandemic. It allowed homeowners, particularly those in condominiums (condomini), to claim a 110 percent tax deduction on qualifying energy efficiency works (like insulation, heating system replacements, and solar panel installations) and seismic improvements.
The most revolutionary feature was the option to transfer the credit (cessione del credito) or receive an invoice discount (sconto in fattura), meaning you did not need to wait years to recover the money through your tax return. Banks and contractors would take the credit immediately.
However, the scheme proved far more expensive for the Italian treasury than anticipated. Estimates from the Ministero dell'Economia e delle Finanze (MEF) suggest the total cost exceeded €120 billion. Fraud was rampant in some cases, with inflated invoices and fictitious works. The government progressively tightened the rules:
- The rate dropped from 110% to 90% in 2023 for condominiums
- The cessione del credito and sconto in fattura options were eliminated for new works from February 2023 (Decreto Blocca Cessioni)
- In 2024 and 2025, the rate continued to decrease for ongoing condominium projects
- By 2026, the Superbonus as a standalone programme has effectively wound down for most new projects
The Current Tax Credits Available in 2026
While the Superbonus era may be over, Italy still offers several renovation tax credits that can significantly reduce the cost of improving your home. Here is what is available:
Bonus Ristrutturazione (Renovation Bonus)
The standard renovation bonus allows a 36 percent tax deduction on eligible renovation works, up to a maximum expenditure of €48,000 per property unit. The deduction is spread over 10 years in equal annual instalments. Note that in previous years this was temporarily enhanced to 50 percent with a €96,000 cap, but the higher rates have expired for most taxpayers in 2026.
Eligible works include structural renovations, bathroom and kitchen overhauls, electrical and plumbing upgrades, and compliance works. Ordinary maintenance (manutenzione ordinaria) only qualifies for common areas in condominiums, not for individual apartments.
Ecobonus (Energy Efficiency Bonus)
The Ecobonus provides enhanced deductions for energy efficiency improvements. Rates in 2026 vary depending on the type of work:
- 50 percent for window and door replacements (infissi), solar shading, and biomass boilers
- 65 percent for wall and roof insulation (cappotto termico), condensing boiler upgrades with advanced controls, solar thermal panels, and heat pump installations
- 70-75 percent for condominium-wide energy improvements achieving certain performance thresholds
Maximum expenditure caps vary by work type, typically ranging from €30,000 to €100,000. The deduction is spread over 10 years. To claim the Ecobonus, you must obtain an energy performance certificate (APE — Attestato di Prestazione Energetica) and submit the required documentation to ENEA (Agenzia Nazionale per l'Efficienza Energetica) within 90 days of completing the works.
Sismabonus (Seismic Improvement Bonus)
Given Italy's seismic vulnerability, the Sismabonus incentivises structural reinforcement works in seismic zones 1, 2, and 3. Rates in 2026 are:
- 50 percent for standard seismic improvement works
- 70 percent if the works achieve a one-class risk reduction
- 80 percent if the works achieve a two-class risk reduction
- 75-85 percent for equivalent works on condominium common areas
The maximum deductible expenditure is €96,000 per property unit, spread over five years.
Bonus Mobili (Furniture Bonus)
If you carry out renovation works that qualify for the Bonus Ristrutturazione, you can also claim a 50 percent deduction on new furniture and large appliances (grandi elettrodomestici) of energy class A or above, up to a maximum of €5,000.
How to Calculate Your Actual Savings
The tax deductions reduce your IRPEF (personal income tax) liability. This means they are only useful if you actually pay enough tax to absorb the deduction. If your annual IRPEF bill is €5,000 and you have a €6,500 annual deduction instalment, you can only use €5,000 of it — the remaining €1,500 is lost. There is no carry-forward or refund mechanism for most of these credits.
This is particularly important for retirees with low pensions or for Regime Forfettario participants, who do not pay IRPEF and therefore cannot use IRPEF deductions at all. Use our salary calculator to check your current IRPEF liability and ensure you can fully benefit from the deductions.
Practical Steps to Claiming Your Deduction
To successfully claim a renovation tax credit in Italy, you must follow these steps precisely. Missing any one can void your deduction:
- Pay only by traceable methods (bonifico parlante). You must use a specific type of bank transfer that includes the tax law reference, your tax code (codice fiscale), and the recipient's VAT number (partita IVA). Cash payments do not qualify.
- Submit the required notices. For works requiring a building permit (CILA, SCIA, or Permesso di Costruire), file the appropriate notice with your municipality (comune). For Ecobonus works, submit documentation to ENEA within 90 days.
- Keep all documentation. Invoices, receipts, building permits, energy certificates, and bank transfer confirmations must be retained for the entire deduction period plus five years for audit purposes.
- Include the deduction in your tax return. The deduction is claimed annually through your Modello 730 (employee tax return) or Modello Redditi PF (self-employed tax return).
Common Mistakes to Avoid
Every year, thousands of Italian taxpayers lose their renovation deductions due to avoidable errors:
Using a normal bank transfer instead of a bonifico parlante. A standard transfer does not include the required legal references. Some banks offer a specific "bonifico per ristrutturazione" option — always use it.
Not checking your capienza fiscale. As mentioned, if your tax liability is less than the annual deduction instalment, the excess is simply lost. Before committing to expensive works, check that your income is sufficient to absorb the full deduction over 10 years.
Mixing up first home (prima casa) and second home rules. Some enhanced rates only apply to primary residences. If you are renovating a holiday home or investment property, verify which rates and caps apply to your situation.
Missing the ENEA deadline. For Ecobonus works, you have exactly 90 days from the completion date (fine lavori) to submit your energy data to ENEA. Miss this deadline and you lose the enhanced Ecobonus rate, though you may still qualify for the standard renovation bonus.
Is It Still Worth Renovating in 2026?
Absolutely — but with realistic expectations. The Superbonus era of essentially free renovations is over. In 2026, you should expect to recover between 36 and 65 percent of your renovation costs through tax credits, spread over 10 years. That is still a substantial incentive by international standards.
The key is careful planning. Get quotes from multiple contractors, verify which deduction applies to your specific works, ensure you meet all procedural requirements, and most importantly, confirm that your income generates enough IRPEF to absorb the deductions.
For a complete picture of your Italian tax situation, try our salary calculator or rental income calculator if you are a landlord considering renovating an investment property. Understanding your tax position before starting works could save you thousands of euros in the long run.