Overview
- Renovation deductions are confirmed for 2026 at 50% on a primary residence and 36% on other properties, with a €96,000 per‑unit cap spread over 10 annual installments.
- The ecobonus continues next year with the same two-tier rates and established spending ceilings by intervention type, including for condominium works on common areas.
- The sismabonus remains under current rules through December 31, 2026 in seismic zones 1–3, set at 36% or 50% for a first home and no longer tied to a seismic class jump.
- The Superbonus 110% effectively ends after 2025, with exceptions limited to earthquake areas from 2009 and 2016 where applications were filed by March 30, 2024 with invoice discount or credit transfer.
- Several extraordinary measures lapse on January 1, 2026, including the 75% architectural-barrier credit and the separate appliance scrappage discount, while the furniture deduction stays at 50% up to €5,000 when linked to a renovation.