A summary of the main Italian incentives for work on existing buildings in force in 2026, and what our firm can do for each of them.
Renovation bonus
Tax deduction of 50% for the main residence and 36% for other properties, on a maximum of €96,000 per unit, spread over 10 years. Since 2026 it also covers the removal of architectural barriers.
Sismabonus and Sismabonus for purchases
Seismic upgrading of buildings in seismic zones 1, 2 and 3: tax deduction of 50% / 36% on a maximum of €96,000 per unit, over 10 years. The purchase Sismabonus applies to units in buildings demolished and rebuilt to seismic standards by a construction company.
Our services: seismic risk classification, design of the works, sworn certifications, construction supervision and final testing.
Ecobonus
Energy efficiency works on buildings (thermal insulation, windows, solar shading, systems): tax deduction of 50% / 36% over 10 years, with different limits for each type of work. Gas boilers are excluded. Notification to ENEA is mandatory.
Our services: energy audit, energy performance certificate (APE), building envelope and systems design, ENEA filings, construction supervision.
Conto Termico 3.0 (GSE)
Direct grant paid by GSE (not a tax deduction) for energy efficiency works and renewable heat generation: heat pumps, insulation, windows, solar shading, conversion to NZEB buildings, solar thermal, lighting, building automation. It is open to public authorities, third-sector organisations, companies and private individuals.
It covers up to 65% of eligible costs, and up to 100% for buildings of municipalities with up to 15,000 inhabitants, schools and public healthcare facilities. Amounts up to €15,000 are paid in a single instalment. (Ministerial Decree of 7 August 2025, in force since 25 December 2025.)
Our services: energy audit, design, GSE application, construction supervision. For public authorities, the energy audit and the APE can also be funded.
Good to know
- Credit transfer and invoice discount: no longer allowed for new works since 17 February 2023, except for transitional cases (Decree-Law 11/2023).
- Incomes above €75,000: an overall cap on deductions applies, depending on the number of children.
- 2027: current legislation provides for lower rates (30% in general, 36% only for the main residence), unless extended.
- Superbonus, façade bonus and green bonus are no longer available for new works.
Updated October 2026. The rules change often: for each case, the legislation in force at the time of the expense applies. Contact us for an assessment.