Home, families, expenses and bills, work and VAT numbers. Here are the incentives that disappear and those that remain in the new year
It’s also the end of the year for bonuses, for some at least. The Budget Law redesigns the map of incentives: from construction to aid for families, from daily expenses to work and VAT numbers. Some bonuses are definitively archived, others are extended without changes, others still remain in 2026 but change skin.
Home bonus: what expires and what remains in 2026
The Renovation Bonus is also confirmed for 2026. For expenses incurred in 2025 and 2026 the Irpef deduction remains: 50% for work on the first home and 36% for other properties
with a maximum ceiling of 96,000 euros and recovery in 10 annual installments. From 2027 the rate is destined to fall (36% first home, 30% other properties). The structure of theEcobonus: 50% for the main residence and 36% for second homes and various properties. Interventions involving the installation of boilers powered exclusively by fossil fuels are excluded from the benefit. The extension avoids the rate cut that was initially expected from 2026. The Sismabonus it remains in force without changes also in 2026. The incentive concerns interventions to make buildings safe in seismic zones 1, 2 and 3, with a more favorable rate for first homes. Also confirmed in 2026 bonus furniture and appliances: Irpef deduction of 50% on a maximum expense of 5 thousand euros, linked to renovation works already started. Recovery occurs in 10 years. Possible extension also for the green appliance bonus, which provides an immediate 30% discount up to 100 euros, which becomes 200 euros for families with ISEE under 25 thousand euros
with the obligation to scrap the old appliance. It definitively expires on December 31, 2025 instead 75% architectural barrier bonus which concerned interventions such as lifts, ramps and lifting platforms. From 2026 it will no longer be available. End of the race also for the Super bonusexcept for residual cases linked to works already started or emergency contexts (such as earthquake areas).
Family bonus: confirmations and stops in 2026
It is confirmed and enhanced in 2026 working mothers bonus. The amount of the contribution, tax-free, rises from 40 to 60 euros per month, for mothers with at least two children and ISEE up to 40 thousand euros. It remains active also in 2026 new birth bonus: one thousand euros one-off for each child born, adopted or fostered, with ISEE under 40 thousand euros. Confirmed and strengthened nursery bonuswhich can go up to 3,600 euros per year based on the ISEE and year of birth of the child. The question becomes multi-year and the benefit extends to more educational services, not just nursery schools. It arrives in 2026 bonus school books also for high schools, with ISEE up to 30 thousand euros, and the bonus for private schools up to 1,500 euros for the tuition of lower secondary school and the two-year period of upper secondary school. The sports bonus for children it stops until 2025. From 2026 it will no longer be recognized in its current form.
Expenses and bills: aid confirmed in 2026
It is confirmed Purchasing Cardwith refill of 80 euros every two monthsintended for over 65s and families with young children within certain ISEE thresholds. It is also refinanced in 2026 Card Dedicated to Youone-off contribution of 500 euros for families with ISEE up to 15 thousand euros. Also confirmed for 2026 bill bonus from 200 euros for families with ISEE up to 25 thousand euros, paid as an automatic discount on the bill if the DSU is presented.
Work bonus: what expires and what remains in 2026
Expires December 31, 2025 bonus for unemployed under 35s who open their VAT number in strategic sectors: up to 18 thousand euros in three years, tax free. Also active until the end of 2025 INPS contribution bonus for new VAT numbers: 50% reduction in contributions for 36 months for artisans and traders upon first registration. They are extended incentives for permanent hiring. Businesses will be able to continue to benefit from the bonus for young people under 35, the bonus for disadvantaged women and the incentive dedicated to hiring in the areas of the single SEZ of the South.
