Renovations, Ecobonus, Sismabonus and Furniture Bonus: the benefits still available until the end of 2026 and what will change from 2027
There are still a few months to exploit bonuses and tax breaks on the house: renovation work, boiler replacement, installation of air conditioners or purchase of new furniture in sight? December 31, 2026 is the watershed date: from that moment home tax deductions will be reduced for everyone, as provided for by the 2026 Budget Law. Here’s which bonuses are still active, how they work and what will change from 2027.
Home bonus 2026: deadlines to mark in the diary
The main construction subsidies remain in force with the “enhanced” rates until the end of the year, then they will decrease. This package includes the Renovation Bonus, the Ecobonus, the Earthquake Bonus and the Furniture and Appliances Bonus, all with a deadline of 31 December 2026. Not all the measures of the past have survived: the ordinary Superbonus has no longer been active since 1 January 2026 (except for some residual cases linked to seismic risk), and the Facade Bonus, the Green Bonus, the Pillar Bonus and the Architectural Barriers Bonus, the latter now absorbed into the Renovation Bonus.
Renovation Bonus: rates at 50% and 36%, cap at 96,000 euros
It is the measure that concerns extraordinary maintenance, restoration, conservative rehabilitation and building renovation. Until the end of 2026, the IRPEF deduction remains at 50% for the main residence and 36% for second homes, calculated on a maximum expense of 96,000 euros per real estate unit. The works eligible for deduction are: the renovation of water, electrical and gas systems, the replacement of floors and fixtures not for energy purposes, the maintenance of the common areas of the condominium, the renovation of the bathrooms and the modification of the internal plan. From 2027 the percentages will drop to 36% for the first home and 30% for the others.
Ecobonus: energy efficiency, but watch out for gas boilers
For those who aim to improve thermal insulation or replace systems, the Ecobonus remains confirmed at the same rates as the Restructuring Bonus: 50% for the first home and 36% for the second, until 31 December 2026. The spending limits change based on the type of intervention: up to 153,846 euros for the overall energy requalification of the building, 92,307 euros for interventions on the casing, solar panels and shielding, 46,153 euros for the replacement of air conditioning systems. A separate case are boilers: for expenses incurred in 2025, 2026 and 2027 it is not possible to deduct the replacement with boilers powered exclusively by fossil fuels. However, heat pump boilers and hybrid systems, always of a high energy class, remain permitted. It is also mandatory to send the communication to ENEA within 90 days of the end of the works: forgetting it will cause the benefit to be lost, without the possibility of an extension.
Sismabonus: same rules until the end of 2026
Whoever intervenes to make the building safe from earthquake risk can count on the same rates of the Renovation Bonus (50% for the first home, 36% for the others) on a spending ceiling of 96,000 euros, with deduction spread over five years instead of ten. The Sismabonus can be combined with other Home Bonus benefits, provided that the overall spending limits are respected.
Furniture and Appliances Bonus: up to 5,000 euros spent
Those who are renovating can furnish their home by taking advantage of a 50% IRPEF deduction up to a maximum of 5,000 euros, valid for both the first and second home. This includes beds, wardrobes, tables, sofas, refrigerators, washing machines, dishwashers and ovens, provided they have a high energy class and are connected to a building recovery project that has already started. Unlike other bonuses, a bank transfer is not required for purchases: credit, debit or other traceable payments are sufficient.
Air conditioners, garages and columns: the specific rules
There is no “air conditioner bonuses” autonomous: the air conditioner falls under the Ecobonus, the Renovation Bonus or the Furniture Bonus, depending on the case. With the Ecobonus the new appliance must completely replace the existing system and have an energy class of A+++; with the Renovation Bonus, class A+ is sufficient. In both cases, portable air conditioners are excluded. Also the appurtenant garages can be included in the Renovation Bonus, but only for new construction projects connected to a home: the deduction is 50% for the first home and 36% for the others, always by the end of 2026. electric charging stationsHowever, the old tax deduction no longer exists. In its place, there is a direct contribution, not a deduction, managed by Invitalia, extended by the Automotive Prime Ministerial Decree of June 2026 until 31 March 2030: it covers 80% of the expense, up to 1,500 euros for private individuals and 8,000 euros for condominiums.
Thermal Account 3.0: the alternative that does not go through the tax return
For those who want to change the heating system without waiting for ten years of deductions, the GSE Thermal Account 3.0 is an option to consider. It is not a tax relief but a direct reimbursement into the current account, which can cover up to 65% of the expense (up to 100% in particular cases for public administration, schools and healthcare facilities). The national fund is 900 million euros per year. For private individuals, heat pumps, hybrid systems, heat pump water heaters and solar thermal panels are permitted, but not building works such as cladding or window frames. The application must be submitted online on the Portaltermico portal within 90 days of the end of the works.
The rules to respect in order not to lose the home deduction
Some common obligations apply to all measures of the 2026 Home Bonus:
- talking bank transferwith reason, tax code of the beneficiary and VAT number or tax code of the company carrying out the work;
- deduction divided into ten annual installments in the tax return (five for the Sismabonus), without the possibility of transferring the credit;
- spending ceilings referring to the single real estate unitcannot be duplicated even in the presence of multiple connected construction sites;
- technical certifications and sending data to ENEA for interventions linked to Ecobonus and Sismabonus;
- urban planning regularity of the properties and conformity of the works carried out.
Also pay attention to income: for those who exceed 75,000 euros per year, a coefficient is applied that reduces the deduction due, while over 200,000 euros a further flat-rate reduction of 440 euros is triggered.
What changes from 2027: and this is why it is better to move now
From 1 January 2027 the rates of the Renovation Bonus and related measures will drop to 36% for the main residence and 30% for other real estate units. Those who have work planned, therefore, have the convenience of completing them – or at least formally starting them – by 31 December 2026, so as not to lose the difference in rate compared to the following year.
