If you are planning to renovate your home in 2026, you still have the opportunity to access significant tax incentives. The 2026 Budget Law confirmed the same conditions as 2025, deferring to 2027 the previously planned reduction in rates. This means you can still recover up to 50% of the costs incurred, provided you know the rules and rely on a contractor that supplies all the necessary documentation.

In this guide we explain which incentives are active in 2026, how they work, who can access them and what you need to do in practice to avoid losing your right to the tax deduction.

Bonus Ristrutturazione 2026: updated rates

Bonus Ristrutturazione is the main tax incentive for those carrying out work on residential properties. In 2026 it operates on a dual-track system: if the property is your primary residence, the tax deduction is 50% of costs incurred, up to a maximum of €96,000 per property unit. For a second or third home, the deduction drops to 36%, with the same spending cap. The deduction is recovered in 10 equal annual instalments in the income tax return.

Ecobonus 2026: energy efficiency

The Ecobonus in 2026 follows the same logic as Bonus Ristrutturazioni: a 50% tax deduction for the primary residence and 36% for other properties, with a maximum spending cap of €96,000. Eligible works are those that improve the building's energy efficiency, such as replacing windows and doors, installing solar thermal panels, replacing heating and cooling systems, and installing solar shading systems. Important: to access the Ecobonus it is mandatory to send the notification to ENEA within 90 days of completing the works. Without this notification the right to the deduction is forfeited.

Bonus Mobili 2026

Those carrying out renovation works can also access Bonus Mobili, which allows a 50% tax deduction on the purchase of new furniture and high-energy-efficiency large appliances, up to a maximum of €5,000. The incentive is tied to renovation works started on or after 1 January 2025. Doors, flooring, curtains or furnishing accessories not falling within the categories set out by the regulations are not eligible.

How to claim the deductions: the procedure

To access Bonus Ristrutturazione 2026 you must follow a precise procedure. First of all, payments must be made by bank or postal transfer with a specific payment reference citing the regulatory basis (art. 16-bis of the TUIR), the beneficiary's tax code and the VAT number of the contractor. Cash payments are not permitted. The contractor must issue an invoice for all work carried out. On completion of the works, if they involve energy-efficiency improvements, it is mandatory to submit the notification to ENEA.

Important: from 2027 the rates will be reduced

The 2026 Budget Law extended the favourable conditions only for this year. From 2027 the rates will be reduced: the deduction will drop to 36% for primary residences and to 30% for all other properties. Those planning a renovation therefore have one more reason not to delay: renovating in 2026 means accessing the most advantageous conditions currently available.

In summary, the incentives active in 2026 for home renovations are: