Italy's Superbonus 110% was one of the most generous tax incentives ever offered by a European government — a full tax credit of 110% on qualifying energy efficiency and seismic improvement works, meaning the government effectively paid you more than you spent. Introduced in 2020 to stimulate the construction sector and improve Italy's aging building stock, it transformed the renovation market but also created significant fiscal costs and administrative complexity.
By 2026, the Superbonus has been substantially scaled back, but Italy still offers one of the most generous systems of renovation tax credits in Europe. This guide explains what is still available, what has changed, and how to claim your deductions.
The Superbonus in 2026: What Remains
The Superbonus rate has been progressively reduced:
- 2020-2023: 110%
- 2024: 70%
- 2025: 65%
- 2026: The Superbonus in its specific form has largely wound down for most property types. Condominiums (condomini) that started works before certain deadlines may still benefit from transitional provisions, but new Superbonus claims for individual properties are essentially no longer available at the elevated rates.
The option to transfer the credit (cessione del credito) or receive a discount on the invoice (sconto in fattura) — which was one of the most popular features of the Superbonus — has been severely restricted since 2023. For most new works, you must claim the deduction through your annual tax return over multiple years.
Standard Renovation Credits Still Available
While the Superbonus era is winding down, Italy's standard renovation credits remain fully operational and are still among the most generous in Europe:
Bonus Ristrutturazioni (Renovation Bonus): A 36% tax credit (reduced from the enhanced 50% in previous years) on qualifying renovation works up to a maximum expenditure of €48,000 per property unit. The credit is spread over 10 years. Qualifying works include structural renovations, bathroom and kitchen refurbishments, new flooring, electrical and plumbing overhauls, and accessibility improvements.
Ecobonus (Energy Efficiency Bonus): Credits of 50% to 65% on energy efficiency improvements such as boiler replacement (50%), solar panels for hot water (65%), thermal insulation (65%), and window replacement (50%). These credits are spread over 10 years, with maximum expenditure limits varying by type of work.
Sismabonus (Seismic Improvement Bonus): Credits of 50% to 85% on seismic reinforcement works for properties in earthquake zones 1, 2, and 3. The rate increases with the number of seismic risk classes improved. Maximum expenditure is €96,000 per property unit.
Bonus Mobili (Furniture Bonus): A 50% credit on the purchase of furniture and large appliances for properties undergoing renovation, up to €5,000 in expenditure. This requires an active renovation with a qualifying building permit (CILA, SCIA, or DIA).
Bonus Verde (Green Bonus): A 36% credit on landscaping, garden improvements, and green roof installations, up to €5,000 per property unit.
How to Claim Your Tax Credits
For most renovation credits in 2026, the process is:
- Obtain the necessary building permits (CILA for ordinary maintenance, SCIA or DIA for structural works)
- Ensure all payments are made via traceable bank transfer (bonifico parlante) that includes the correct payment reason, your tax code, and the contractor's VAT number
- Keep all invoices, permits, and bank transfer receipts
- Report the expenses in your annual tax return (dichiarazione dei redditi), specifying the type of credit and the year of expenditure
- The credit is deducted from your IRPEF over 10 annual instalments of equal amount
If your annual IRPEF is lower than the credit instalment, you lose the excess — credits cannot be refunded or carried forward to the following year. This means the credits are most valuable to taxpayers with sufficient tax liability to absorb them. Use our salary calculator to estimate your annual IRPEF and assess whether you can fully utilise the credit.
Planning Your Renovation Tax-Efficiently
With multiple credit types available, strategic planning can maximise your benefit:
- Combine different bonuses for a single renovation — for example, the Ristrutturazioni bonus for structural works plus the Ecobonus for energy improvements plus the Mobili bonus for new furniture
- Stagger expenditure across calendar years if your IRPEF is not high enough to absorb all credits in a single year
- Ensure energy efficiency works include proper certification (APE — Attestato di Prestazione Energetica) before and after the intervention
- For condominium works, coordinate with your building administrator (amministratore) to maximise available credits
Estimate the tax impact of your renovation with our salary calculator and model the full cost with our profit margin calculator. For rental properties, the rental income calculator can show how renovation credits offset your tax liability.
Key Takeaways
- The Superbonus 110% has been phased down — new claims at elevated rates are essentially unavailable in 2026.
- Standard renovation credits remain: 36% Ristrutturazioni, 50-65% Ecobonus, 50-85% Sismabonus, 50% Mobili, 36% Verde.
- Credits are deducted from IRPEF over 10 years — ensure your tax liability is high enough to absorb them.
- All payments must be made via bonifico parlante with correct references.
- Combine multiple bonuses and stagger expenditure for maximum tax efficiency.