The deductions drop from 50% to 36% for the first home and from 36% to 30% for other properties. The furniture bonus is also at risk: here’s what you should do by 31 December 2026.
Renovations, anti-seismic interventions, new furniture or energy saving for the home? From January 2027 the home bonus system will change and become less convenient. The deduction percentages will be lowered for almost all construction subsidies and something will disappear. It is all established in the new Consolidated Law on Income Taxes, in force from 1 January 2027, unless there are changes in the next Budget Law. But if there are no interventions, extensions or corrections there is only time until 31 December 2026 to organize the work at home using today’s benefits.
Renovation bonus: the rates will drop from 2027
First of all, the deduction for building renovation works will change in 2027. Until 31 December 2026, the rates of 50% for interventions on first homes and 36% for other properties remain valid. From 1 January 2027, however, the gap narrows to 36% for the main residence and 30% for second homes. This last percentage should remain the same until 2032-2033, when the stop is expected. However, the spending ceiling remains the same: for those incurred in 2027 it will remain at 96 thousand euros per real estate unit, and then structurally decrease to 48 thousand euros. Not only owners can benefit from the deduction, but also those who have a real right on the property, tenants and borrowers.
Ecobonus and earthquake bonus: they will remain in 2027 but with lower rates
Same direction also for the two incentives related to building safety and energy saving. Ecobonuses and earthquake bonuses will also continue to exist until 31 December 2027, but with lower percentages than the current ones. In 2026 the deductions are still 50% for the main residence and 36% for other houses; from 2027 they will fall to 36% and 30% respectively. The earthquake bonus, which supports interventions to reduce the risk in buildings located in areas classified as seismic risk 1, 2 and 3, had already aligned with the rates of the renovation bonus last year. The ecobonus, however, covers works such as the replacement of fixtures, thermal insulation and the installation of heat pumps, and could soon change its face: instead of the classic Irpef deduction divided into ten annual installments, the introduction of the thermal account is being evaluated, a reimbursement paid more quickly and designed especially for low-income families. The new mechanism, however, provides for more stringent access requirements.
Mobile bonuses, the future hangs on the maneuver
The furniture bonus, however, is very much at risk, which allows a 50% personal income tax deduction on a maximum expense of 5 thousand euros for the purchase of furnishings and large appliances connected to a renovation. It is only safe until December 31, 2026. The problem is that this relief does not appear in the new Consolidated Income Tax Act (Tuir), the text of the law which from 1 January 2027 will replace the one in force today, collecting all the tax rules on Irpef and Ires, including deductions for the home: while ecobonus and seismabonus are expressly cited as fixed-term measures, there is no trace of the furniture bonus. An absence that suggests that, without a specific intervention in the next Budget Law, the benefit may not be renewed. For those who still want to take advantage of it this year, the minimum energy efficiency requirements remain unchanged: class A for ovens, class E for washing machines, washer-dryers and dishwashers, class F for refrigerators and freezers.
What should be done by the end of the year
The last months of this year are therefore to be exploited if you are considering doing work at home: covering the expenses by 31 December still means being entitled to the highest rates, before the cut in 2027. Those who are also aiming for the furniture bonus must pay attention to the order of operations: the renovation works must be started before purchasing furniture and appliances, even if they can be completed later. The fact remains that the 2027 Budget Law could change the cards on the table in the coming months, with new extensions.
