Gas boilers excluded, heat pumps and hybrid systems still subsidized: deductions and Thermal Account 3.0 to save before the rates drop in 2027
Changing your old boiler before winter may cost less, but you have to choose carefully what you install and when you pay. The “2026 boiler bonus” itself no longer exists: However, costs remain to be lightened: tax deductions and a state contribution, the Thermal Account 3.0. From 2027, unless extended, the tax discounts will decrease, and for this reason the next few months are the last opportunity to use the higher percentages.
Boiler bonus 2026: which systems are still subsidized
The traditional gas boiler, or in any case powered only by fossil fuels, no longer gives the right to any deduction. The incentives remain for those who choose a heat pump, a hybrid system (a heat pump combined with a condensing boiler) or some biomass generatorsi.e. pellet or wood stoves and boilers that meet certain performance and emissions requirements. A more efficient appliance than the old one, alone, is not enough: before buying it is better to make sure that the one proposed is among the permitted models.
Deductions for 2026 and 2027: how much can be recovered and why it is worth moving
On the expenses incurred this year, Ecobonus and renovation bonuses allow 50% of the cost to be deducted from taxes if the works concern the first home and are paid by the owner, or by anyone who has a real right on the property, such as the usufructuary. For other homes the percentage is 36%. For the renovation bonus, a maximum expense of 96 thousand euros can be considered for each property.
From 2027, barring changes in the budget, the percentages will decrease 36% for the first home and 30% for the others. On a 10 thousand euro system, for example, the deduction on the first home would decrease by around 1,400 euros.
The discount is not immediate: it is recovered in ten equal annual installments; therefore, you have to pay enough taxes to be able to use it. Furthermore, it is not enough to sign the contract or pay an advance by December: what matters is the date on which the expense is actually incurred, in addition to the payment method.
Thermal Account 3.0: the contribution that arrives in the current account
Those who have few taxes to pay or don’t want to wait ten years can focus on Thermal Account 3.0the incentive managed by the GSE. It covers up to 65% of eligible expenses and is paid after the application is approved, even to those who do not have enough taxes to pay. For amounts up to 15 thousand euros the payment arrives in a single tranche. There are two caveats, however. The first: it is best to check on the portal that the resources are still available. The second: 65% is a maximum limit, not a guarantee, because the contribution is calculated only on the recognized costs and cannot always be combined with other benefits on the same interventions.
Boiler replacement: documents to prepare and how to choose
For deductions it is necessary to keep invoices, receipts and technical data sheets of the system and pay with the speaking bank transfer, i.e. the one that shows the reason and data of the person paying and the person receiving. Furthermore, for energy efficiency works, the communication to Enea must be sent within 90 days of the completion of the construction site. The Thermal Account instead follows a different path, on the GSE portal, with times that depend on the type of intervention. To decide between deduction and Thermal Account, and between heat pump and other solutions, the safest method is to collect two or three detailed estimates, have the intervention evaluated by a technician and consult an accountant or Caf.
