Here is a detailed list of the main building bonuses and tax deductions applicable to construction work for the years 2025 , 2026 and 2027 , according to the regulations currently in force:
1. Renovation Bonus
- 2025 :
- Primary residences : 50% tax deduction on expenses incurred, with a maximum limit of €96,000 per property unit.
- Other homes : 36% deduction of expenses incurred, with the same limit of 96,000 euros .
- 2026-2027 :
- Main residences : 36% deduction of expenses, with a maximum limit of 96,000 euros .
- Other homes : 30% deduction of expenses, maintaining the limit of 96,000 euros .
2. Ecobonus
- 2025 :
- Flat rate : 36% deduction on expenses incurred for energy efficiency interventions, with a maximum cap of €48,000 per real estate unit.
- 2026-2027 :
- Flat rate : 30% deduction of expenses, with the same limit of 48,000 euros .
3. Earthquake bonus
- 2025 :
- Flat rate : 36% deduction for expenses for seismic improvement interventions, with a maximum of €48,000 per real estate unit.
- 2026-2027 :
- Flat rate : 30% deduction of expenses, maintaining the limit of