From newborns to psychologists, all the bonuses of Manoeuvre 2025

Some are disappearing, such as the green bonus, others are coming in, such as the bonus for new babies, and others are changing, such as building renovations. With the budget law comes new aid for families that, although in many cases only a one-off, will help to lighten budgets, especially those of low and middle incomes.

For the home there are some certainties, which relieve those who have to renovate but only if they plan to finish the work in 2025. The building subsidy in fact remains at 50 per cent, with the expenditure ceiling unchanged at 96,000 euro, but only next year and only for first homes. From second homes the discount drops to 36%, with the expenditure ceiling reduced to EUR 48,000. From 2026 the rates will also fall to 36% for first homes and 30% for second homes, if the next manoeuvre does not prolong one of the most loved and used bonuses by Italians. The same pattern also applies to the ecobonus, with a squeeze on gas boilers that will no longer be deductible, in order to incentivise greener technologies such as heat pumps. The Sismabonus, now at 85%, has also been sharply downsized: earthquake-resistant works will be subsidised at 50% on the first house and 36% on other properties, with a further reduction in 2026 and 2027. The furniture bonus is confirmed at 50%, for the purchase of furniture up to 5,000 euro, and the one for greening terraces and gardens disappears. On the other hand, there is a push to change obsolete electrical appliances: a contribution of 100 euros, or 200 euros for households with an Isee of less than 25,000 euros, to change fridges, washing machines and other items provided they are produced in Europe and belong to a high energy class, or at least B. Each household will only be able to apply for one appliance.

Among the absolute novelties is a one-off contribution for newborns, and it is part of the policies to encourage the birth rate. It will be called the 'Carta per i nuovi nascati' (Card for newborns) and grants 1,000 euro to parents within the Isee threshold of 40,000 euro to meet the numerous expenses of the first few months. Also for the same income bracket, the nursery bonus is extended to everyone - and no longer only to those who have another child under 10 years of age. Those who have children, and an Isee under 15 thousand euro, will also be able to benefit from the new 'family allowance': a contribution, yet to be established, for the expenses for sports or recreational activities of each child between 6 and 14 years of age.

The psychologist bonus, which has been in great demand, is confirmed and strengthened: in 2025, there will be 1.5 million more to be distributed for session reimbursements.

Also back in 2025, but only for business income holders, is the so-called 'Sport Bonus': the tax credit for liberal donations for maintenance and renovation work on public sports facilities and for the construction of new public sports facilities. Introduced with the Budget Law for 2019, the tax credit is equal to 65% of the amount disbursed, to be used in three equal annual instalments. But an overall limit of EUR 10 million is set.