The renovation bonus in Italy

If you dream of buying a house in Italy, you have probably already thought about the renovation work that could transform a property into a true Italian haven. Balancing historic charm with modern comfort, many new owners choose to renovate their home to create a primary residence, a holiday retreat, or even a rental investment.

Good news: the Italian government has been supporting this type of investment for several years through various renovation tax incentives that allow you to recover a portion of the costs incurred. These tax benefits proved enormously popular — sometimes too popular — to the point that the government has had to adjust the schemes over time to prevent abuse and ensure better management of public funds.

But as is often the case in Italy, the rules change throughout the year, and what applies today may not apply tomorrow. The new guidelines for 2026 are currently being finalised, and it is important to stay informed about which incentives will be confirmed, which will be discontinued, and under what conditions you can still benefit from them.

In this article, we provide a comprehensive overview of the Renovation Bonus in Italy: the current rates, spending caps, the changes introduced by the 2026 Budget Law (Manovra 2026), and the precautions to take in order to avoid pitfalls or scams that have already affected many property owners.

Whether you are planning a renovation project in Italy or simply want to understand how these schemes can reduce the overall cost of your purchase, this guide will help you see the full picture and plan your works with confidence.

The incentives still available in 2026

In 2026, several schemes remain in place to encourage renovation, even though rates and conditions have been scaled back. The main one, the Renovation Bonus (Bonus Ristrutturazioni), continues with a 50% deduction on eligible expenses, up to a maximum of €96,000 per property. This bonus covers most renovation works in Italy, whether restoring an older property, modernising an installation, or improving the overall comfort of a home.

• The Bonus Mobili e Elettrodomestici, often linked to renovation projects, is also confirmed for 2026: it allows you to deduct 50% of the purchase cost of furniture and household appliances for a renovated home, up to a cap of €5,000.
• The Ecobonus, designed for energy efficiency works, also remains active, with variable rates between 50% and 65% depending on the type of work carried out (insulation, boiler replacement, windows, etc.).
• The Sismabonus, covering seismic safety improvement works, is also maintained in 2026, but in a simplified form: the deduction is 50% for primary residences and 36% for other properties, still within the €96,000 per-property cap. The previous enhanced rates granted for improving the seismic classification have been removed, but this scheme remains a valuable tool for those renovating in at-risk areas.

Finally, the incentives for removing architectural barriers are maintained, but in a more restricted form, with reduced spending caps and lower rates than in previous years.

In short, while major support programmes such as the Superbonus now belong to the past, there are still genuine opportunities in 2026 for those who wish to buy a property in Italy and carry out well-planned renovation works, while benefiting from a meaningful tax reduction.

Eligibility criteria for the renovation bonus in Italy

To benefit from a renovation bonus in Italy, simply carrying out works is not enough: several specific conditions must be met. First, the property concerned must be located in Italy and the works must be carried out in compliance with local planning regulations (CILA or SCIA depending on the type of work). In addition, payments must be made via a dedicated bank transfer, known as a bonifico parlante, which must indicate the recipient, the reason for the payment, and the tax identification number of the person claiming the deduction. Invoices, receipts, and permits must be kept carefully as proof of eligibility in the event of a tax audit.

On the tax side, the key factor is your tax residency status.

• If you are a tax resident in Italy (meaning you file your tax return with the Agenzia delle Entrate), you can deduct the bonus directly from your personal income tax (IRPEF), spread over several annual instalments.

• If you are a non-resident, you may still be eligible for the bonus, provided you have taxable income in Italy — for example, rental income, a business activity, or an Italian pension. However, if you have no tax liability in Italy, the standard deduction cannot be applied, except in certain cases where the credit transfer (cession de crédit) or invoice discount (sconto in fattura) mechanism is still permitted.

It is therefore essential to carefully assess your tax situation before starting any works. A tax lawyer or accountant specialising in international taxation can help you determine the best approach — whether that involves structuring a purchase through a holding company, choosing how to finance the works, or verifying your eligibility for the available deductions.

How to claim the renovation bonus in Italy

Claiming a renovation bonus in Italy is not automatic. These incentives take the form of tax deductions — that is, a direct reduction applied to your personal income tax (IRPEF), spread over several years.

In practice, once you have completed the works and paid the invoices via a dedicated bank transfer, known as a bonifico parlante, you can declare the eligible expenses in your Italian tax return (form 730 or Redditi). This step is essential to activate your right to the deduction.

Each scheme has its own rules and recovery timeline:

• Bonus Ristrutturazioni (general renovation): deduction of 50% of eligible costs, spread over 10 years in ten equal annual instalments.

• Bonus Mobili e Elettrodomestici (furniture and appliances): deduction of 50%, also spread over 10 years, on purchases up to €5,000 linked to an ongoing renovation project.

• Ecobonus (energy efficiency works): deduction of 50% to 65%, depending on the type of work (insulation, windows, boilers, etc.), spread over 10 years.

• Architectural barriers bonus: average deduction of 50%, depending on the works carried out (lifts, ramps, access improvements), spread over 5 to 10 years depending on the case.

• Sismabonus (seismic safety works): still active in 2026, it provides a deduction of 50% for primary residences and 36% for other properties (secondary homes or non-residential buildings), with a cap of €96,000 per property.
  The previous enhanced rates for improving the seismic classification (up to 80%) have been removed, but this bonus remains a valuable tool for securing a property in a seismic risk zone. From 2027 onwards, rates are expected to decrease further (36% for a primary residence, 30% for other properties), unless new legislation is introduced.

For all these schemes, it is essential to keep all supporting documents: invoices, copies of bank transfers, planning permits (CILA/SCIA), technical certificates, and tax documents. In the event of an audit, these records will be required to demonstrate the validity of your claim.

Renovating a property in Italy is a rewarding journey — both exciting and strategically sound. Thanks to renovation, energy efficiency, and seismic safety bonuses, the Italian government continues to support property owners — whether resident or not — in their restoration and investment projects.

Even though the conditions have become stricter and the rates less generous than before, these schemes still offer real tax savings for those who plan their project carefully.

Whether you are considering buying a property in Italy or renovating an existing one, the key is to plan ahead, comply with all administrative requirements, and work with qualified professionals (tax lawyers, technical experts, accountants). That is the foundation for turning your Italian dream into a solid and lasting investment.

FAQs

1. Can non-residents in Italy benefit from renovation bonuses?

Yes, provided you have taxable income in Italy (for example, from a rental property). If you do not pay tax in Italy, the standard deduction is not applicable, but you may in some cases be able to use the credit transfer (cessione del credito) or the invoice discount (sconto in fattura) mechanism, depending on the type of works.

2. What types of works are most commonly eligible?

Interior and structural renovation works, electrical and plumbing upgrades, window replacement, thermal insulation, seismic safety improvements, and accessibility upgrades (lifts, ramps).

3. Can multiple bonuses be combined?

Yes, this is possible, provided that expenses are clearly separated (for example: one bonus for renovation, another for furniture, and another for energy efficiency). However, you must ensure compliance with the spending caps and technical requirements specific to each scheme.

4. What are the most common mistakes to avoid?

Failing to make payments via a bonifico parlante, neglecting to notify the local authority of the works (CILA or SCIA), failing to keep the original invoices, or hiring an unregistered contractor. These mistakes can result in the complete loss of the bonus entitlement.