Renovation Bonus 2026: news, benefits and eligible interventions

The Renovation Bonus 2026 is one of the most relevant tax breaks for those who wish to upgrade, modernize or improve their homes. With the update provided by the Budget Law 2025, the IRPEF deduction for building renovation is reconfirmed until 2027, with some changes mainly affecting the spending limits and the deductible percentage.

A real opportunity to improve the energy efficiency of your home, increase living comfort and reduce consumption by installing modern and sustainable solutions such as hybrid systems, solar thermal, heat pumps or biomass boilers (wood, pellet or wood chips).

In this guide, we take a clear and comprehensive look at the rules, requirements, what's new for 2026, and the benefits for those who choose to engage a specialized company such as Energy Saving, which has been designing and installing renewable-powered plant solutions in Perugia and Umbria since 1997.

What is the Renovation Bonus 2026

The Renovation Bonus 2026, also known as Home Bonus, is an IRPEF deduction provided by Article 16-bis of the TUIR (Presidential Decree 917/1986). It is an allowance created to support families and owners in building renovation, extraordinary maintenance and upgrading of buildings.

The facility makes it possible to Recover a portion of the expenses incurred in the form of a tax deduction, divided into ten equal annual installments. In the cases provided for, the deduction can go up to the 50% of the investment, within well-defined spending limits.

The Renovation Bonus applies to a wide range of works, including both interventions on individual homes and common condominium parts. In particular, interventions of:

building renovation;
extraordinary maintenance;
restoration and renovation;
replacement of windows or fixtures;
Earthquake safety and noise pollution reduction;
interventions on common parts of apartment buildings, such as facades, roofs, and central facilities.

The measure will remain valid until the December 31, 2027, with some changes to the limits and deductible percentages provided in later years.

Who is eligible for the Renovation Bonus

The Renovation Bonus 2026 is a benefit designed to be accessible to different categories of taxpayers. It can benefit not only the owners of the property, but also others who, although not owners, have the availability or bear the costs of intervention.

Beneficiaries include:

owners and bare owners;
usufructuaries and holders of other royalties (use, dwelling, surface);
lessees e borrowers;
cohabiting family members e de facto cohabitants,if they incur the expenses.

It is important to note that access to the bonus does not depend only on the title of ownership of the property. To qualify for the bonus, it is necessary that the person claiming the deduction:

actually incur the expense;
Is in the name of the invoices;
you make payments by wire transfer, as required by tax regulations.

Thanks to this wide range of beneficiaries, the Renovation Bonus proves to be a versatile tool suited to the needs of many families, couples and property owners, offering a concrete opportunity for improvement and redevelopment.

What's new 2025-2027: rates and spending limits

The Renovation Bonus remains a very affordable benefit, especially in the 2025-2026 biennium, a period when the deductible percentages and ceilings are most favorable. Starting in 2027, in fact, significant reductions in both the deductible percentage and spending limits are expected.

In 2025 and in the 2026 the possibility of deduction is confirmed the 50% of expenses incurred, up to a maximum amount of 96,000 euros per housing unit Intended as a principal residence. In other cases, the applicable deduction drops to the 36%. Therefore, these two years represent the most advantageous period for accessing the full form of the bonus.

The situation changes in the 2027: the deduction is reduced to the 36%, maintaining the 96,000 limit exclusively for the main home of owners and holders of rights in rem. For all other types of property, however, the percentage drops to the 30%, with a direct impact on the convenience of the intervention.

From 2028 there will be a further reduction, this time in the maximum deductible ceiling, which will be lowered to 48,000.

In summary, the main thresholds are:

2025 e 2026

Deduction of 50% until 96.000 € for the main dwelling
Deduction of 36% in other cases

2027

36% until 96.000 € only for the main dwelling
30% for other properties

From 2028

Reduction of the ceiling a 48.000 €

These changes confirm that the best period to take full advantage of the Renovation Bonus is precisely from 2025 to 2026, when the tax benefit is highest and the savings margin for households definitely most significant.

The limit for taxpayers with income over 75,000 euros

Among the changes introduced by the Budget Law 2025 is the application of an overall cap on tax deductions for taxpayers with a red annual income of more than 75,000. This measure, included in the new Article 16-ter of the TUIR, does not eliminate the Renovation Bonus for higher incomes, but it does Reduces the deductible capacity, making it necessary to plan interventions more carefully.

In practice:

Those who exceed the threshold of 75,000 can still take advantage of the bonus;
But the total deduction obtainable will be limited by a ceiling;
Making it more strategic to choose interventions that ensure real energy savings and value over time.

For this reason, it becomes essential to carefully consider what work to perform and rely on professionals who can propose high efficiency solutions, capable of maximizing fiscal return and overall energy benefit.

What interventions are covered by the Renovation Bonus 2026

The Renovation Bonus 2026 covers a wide range of interventions, making it an extremely versatile tool for those wishing to renovate and upgrade their homes. Eligible types of work range from extraordinary maintenance to renovations and works that improve safety, energy efficiency and housing quality.

For individual real estate units, the bonus covers interventions of extraordinary maintenance, as well as those of restoration and renovation, often essential for modernizing dated homes or enhancing historic properties, which are very common in Umbria. Jobs such as the resurfacing of stairs and ramps, the replacement of window and door frames and interventions aimed at improving thermal performance or reducing consumption, provided they are not covered by other specific ecobonuses.

Eligible interventions also include all works related to the’removal of architectural barriers, at improvement of sound insulation and to the home security, which can include burglar alarm systems, video surveillance and gratings. These are often essential interventions for those who wish to make their homes more comfortable, safe and accessible.

Even the common parts of apartment buildings fall fully under the Renovation Bonus. In this case, the subsidy covers work such as the facade renovation, the intervention on roofs and roofing, the modernization of the centralized systems and structural or earthquake-resistant improvements, in coordination with current regulations and any specific bonuses dedicated to building safety.

To summarize, permissible interventions include:

For individual housing units

extraordinary maintenance
restoration and renovation
Resurfacing of stairs, ramps and access compartments
replacement of windows and doors
interventions to improve energy efficiency
works to eliminate architectural barriers
interventions to improve sound insulation
security systems and works (alarms, gratings, video surveillance)

For the common parts of apartment buildings

facade interventions
re-roofing
modernization of centralized facilities
structural and seismic improvements

Thanks to this breadth of eligible interventions, the Renovation Bonus 2026 proves to be an ideal tool for families who want to intervene on properties that were often built many years ago, need custom work or want to improve the comfort, safety and energy efficiency of their homes.

Plant replacement: what changes from 2025

Among the most relevant aspects of the new Renovation Bonus is the change in the rules regarding the replacement of thermal systems, an innovation that steers Italian households decisively toward renewable and high-efficiency solutions. It will no longer be possible to deduct interventions that involve the installation of fossil fuel-fired boilers. This means that condensing gas boilers, LPG systems or oil systems will no longer be included in eligible expenses.

On the other hand, the bonus will continue to incentivize all solutions that enable the abandon gas and improve energy efficiency through sustainable technologies. They turn out to be fully deductible:

heat pumps high efficiency;
solar thermal For domestic hot water and heating support;
biomass boilers (wood, pellets, wood chips);
Hybrid systems involving the’Integration of solutions powered by renewable sources.

This transformation represents a particularly strategic opportunity for those living in Umbria. The region, in fact, benefits from good solar radiation for many months of the year and a high availability of biomass (wood, pellets and wood chips), characteristics that make renewable systems highly performing and cost-effective.

For this very reason, the Renovation Bonus 2026 perfectly complements the solutions offered by Energy Saving, a company specializing in the design and installation of system solutions in Corciano (Perugia) and throughout Umbria. The company designs and installs high-efficiency systems that fully comply with bonus requirements, helping customers choose the most suitable technology and benefit from maximum savings.

Documentation, payments, and obligations to be met to obtain the bonus

To access the Renovation Bonus 2026 it is necessary to carefully follow a series of Mandatory formal and administrative procedures. The proper management of documents and payments is critical to Do not risk losing the right to the deduction, which is why it is always advisable to rely on qualified professionals who know the regulations and can handle the entire process without errors.

The first requirement is the credit transfer, the only valid method of payment to obtain the bonus. This particular type of bank transfer must contain some essential data, such as the reason referring to the Home Bonus, the tax code of the beneficiary of the deduction and the VAT number or the tax code of the company performing the work. The bank will also apply a 11% withholding tax on the amount paid, as required by tax regulations.

For all interventions involving energy efficiency improvements, it is also mandatory to submit the communication to ENEA, within the deadline. This is a technical step that certifies the energy savings achieved and must be completed accurately to avoid disputes.

Depending on the type of intervention, additional documents may be required, including:

invoices And receipts of payments made;
building permits Or certificates of title (when required);
material certifications used;
declarations of conformity Of the facilities;
technical asseverations, mandatory for certain types of work.

These obligations may appear complex, but they are crucial to obtaining the deduction without risk. For this reason, many people prefer to rely on specialized companies such as Energy Saving, which take care not only of carrying out the work, but also of managing the entire bureaucratic and technical documentation, ensuring a correct and error-free process.

Transfer of deduction upon sale or inheritance

The Renovation Bonus does not necessarily end with the owner who incurred the expenses: in some cases, in fact, the deduction can be transferred to other parties. This mechanism contributes to making the facility even more attractive, especially in terms of enhancing the value of the property, a particularly relevant aspect in a market that is increasingly focused on energy efficiency and housing quality.

In the case of sale of the property, the residual deduction may be transferred to the buyer, provided that the buyer is an individual. The parties, however, may agree otherwise and stipulate that the seller retains the right to the residual portions of the deduction.

In case of succession, on the other hand, the tax benefit automatically passes to the heir, provided that the heir retains material and direct ownership of the property.

In summary:

Sale of the property: the deduction passes to the purchaser, unless the parties agree otherwise.
Inheritance succession: the deduction accrues to the heir who continues to hold the property.

These rules make the Renovation Bonus not only an economic support for those facing construction work, but also an added value that can positively affect family wealth and real estate choices.

Energy saving solutions that fall under the Renovation Bonus 2026

With nearly 30 years of experience, Energy Saving is able to propose solutions that perfectly meet the requirements of the Renovation Bonus 2026.

Among the most popular solutions that are fully covered by the relief are the solar thermal, a system that harnesses the sun's energy to produce domestic hot water for much of the year, reducing the use of fossil fuels. It is the ideal solution for households that want an efficient, easy-to-manage system with excellent cost-benefit ratio.

In parallel, significant growth is being registered in the hybrid systems, which combine solar thermal and biomass (wood, pellets and wood chips) or solar thermal and heat pump. This configuration makes it possible to take full advantage of the contribution of renewables, ensuring continuity of heating even in the coldest months, reduced consumption, and constant comfort all year round. It is a particularly strategic choice for those who want a modern, resilient system that complies with the new 2025-2027 regulations.

Le biomass boilers, powered by wood, pellets or wood chips, are an extremely effective solution in Umbria, where these fuels are readily available and often cheaper than fossil fuels. They are systems fully eligible for the Renovation Bonus and ideal for those seeking high performance and stable energy costs.

Another popular technology is the heat pump, perfect for those who want an all-electric house and want to eliminate gas. Integrated with photovoltaic systems, it provides significant savings and efficient thermal comfort.

Completing the offer are the thermal storage systems, such as puffers and boilers that allow maximizing the energy produced from renewables and increasing the overall efficiency of the whole system.

Why Choose Energy Saving for Renovation Bonus 2026

Rely on Energy Saving means choosing an experienced partner who offers a service turnkey, essential when intervening in an area governed by technical standards, precise fiscal procedures and deadlines to be met. From the first inspection to the delivery of the finished plant, the client is accompanied at every stage: property analysis, feasibility study, custom design, certified installation e professional and timely technical assistance.

One of the company's main strengths is support in the part bureaucratic and administrative, often the most complex for those who want to access the bonus. Risparmio Energetico handles the entire documentary process, from ENEA paperwork to the correct preparation of talking transfers, to checking tax requirements and preparing the documents needed to obtain the deduction. This allows the client to avoid mistakes, speed up access to the incentive and obtain real and immediate savings.

Want to know more information for Renovation Bonus 2026 and how much you can save?

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