Overview

• Tax deductions for home renovations, Ecobonus and Sismabonus will rise to 50% for expenses on primary residences in 2025, compared with a standard 36% rate.
• Properties designated as main homes by the end of works—including those used by qualifying family members—qualify for the enhanced deduction.
• The Superbonus stays at 65% for condominium projects, buildings of two to four units and nonprofit organizations if a CILA was filed by October 15, 2024.
• The Bonus mobili is confirmed for 2025, allowing up to €5,000 in furniture and appliance purchases tied to renovation works.
• Energy efficiency improvements on main homes will see 36% deductions for expenses in 2026 and 2027, and 2023 Superbonus costs can be spread over ten annual installments.