2026 marks a small, quiet revolution in the world of property-related tax breaks. No fireworks, no mind-blowing Superbonus, but plenty of clarity and some important confirmations. For those planning to renovate or improve the energy efficiency of their home, understanding the new rules is essential: some deductions remain, others disappear, and some slightly change the limits or percentages.
Let’s start with the renovation of the building stock , the classic renovation bonus. The tax deductions remain in place for 2026: those working on their primary residence can count on a 50% deduction, while for other cases the percentage is 36%. The maximum expenditure limit is €96,000 for a single unit. The planned reduction, which would have brought the deductions to 36%-30%, has been postponed to 2027. Therefore, those planning structural or renovation work this year can still take a breather and plan with confidence.
If the goal is to improve energy efficiency, 2026 will also confirm this. The “ordinary” deductions remain at 50% for primary residences and 36% for other residences, with the most drastic reduction postponed to 2027. The policy is clear: incentivizing energy efficiency remains a priority, but without the euphoria of the extraordinary bonuses of past years.
Not much has changed for those who want to make their home seismic-safe. The tax deduction remains at 50% for primary residences and 36% for other types of property, with a spending limit of €96,000. There’s no extension for higher percentages, but at least the stable rules help those planning more complex renovations.
The furniture bonus , however, remains in place, but with specific rules: it is 50% deductible on a maximum expenditure of €5,000, but only if connected to building renovation projects started after January 1, 2025. In other words, no renovation work, no deductible furniture.
Conversely, some tax breaks are no longer available. The 75% bonus for the removal of architectural barriers is only valid until December 31, 2025; starting in 2026, the standard 50%-36% deductions will continue to be available, but no longer include the “special” percentages. The Superbonus , which has attracted much attention in recent years, has not been extended: the chapter is closed. Likewise, the green bonus will no longer be available in 2026.
Finally, a note on systems: the replacement of fossil fuel boilers remains excluded from any tax deduction. However, micro-CHPs, biomass generators, gas heat pumps, and hybrid systems (heat pump + certified condensing boiler) remain eligible. The message is clear: energy efficiency is no longer just a cost-saving option, but a moral and fiscal obligation.
In short, the 2026 Budget Law doesn’t promise miracles, but it does offer certainties. For those investing in their home, 2026 is a year in which they can still save, plan, and act with full knowledge of the facts. Those waiting for the extraordinary bonus or miraculous tax deduction risk sitting idly by. It’s best to know the rules, understand the limitations, and get started: a home, after all, is the only investment that combines comfort, security, and tangible tax benefits.
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