House bonus all at 50-36%, from 2026 goodbye superbonus

Goodbye to the maxi-discounts; the maximum tax relief for work on the home in 2026 will be 50 per cent. The tax discounts (all remnants of the past) that exceed this threshold for 2025 expenses are destined to be scrapped: the superbonus, now at 65 per cent for work in progress as of 15 October 2024, and the 75 per cent bonus dedicated to the removal of architectural barriers. Although, for the latter, the debate will certainly be ignited when the details of the manoeuvre are worked out. Also to be considered is the cap on deductible expenses above 75,000 euro of income.

Day after day, the chapter dedicated to the home bonus within the Budget Law is becoming more and more stable and can count on several heavy renewals: their overall cost is just over two billion, spread over ten years of deduction recovery. The cornerstone of the restructuring concessions, i.e. the ordinary home bonus and the ecobonus, is confirmed for 2026. Both will be at the same rates, i.e. 50 and 36 per cent. Two requirements are decisive to obtain the highest discount: being the holder of a ownership right or other real right on the restructured property and having one's main home there. Second homes, on the other hand, will be at 36 per cent.

For example, the home bonus covers, among other things, the moving of partitions, the creation of new walls, and the renovation of plumbing systems, such as electricity and plumbing. The ecobonus, on the other hand, is dedicated, among other things, to the replacement of windows, heat pumps and hybrid appliances. Although it must be remembered that the ecobonus itself requires one more requirement: the mandatory communication to Enea (failure to do so is not penalised, however, for certain works facilitated by the ordinary home bonus).

The furniture and household appliances is heading for another year of confirmation. It will once again be 50% with a ceiling of 5,000 euro and will not change between first and second homes. The bonus will be linked to subsidised renovation work. The measure will cost 700 million euro for its ten annual rate.

In this context, 2026 will mark the end of the experience of the maxi concessions. The superbonus, which had been reduced to 65%, will not be renewed, and in recent months has been constantly criticised by the majority and the government. But the discount for the removal of architectural barriers should also be discontinued along with the superbonus. It is currently at 75% and only applies to certain types of work such as the installation of lifts. From next year it will be returned to the ordinary discounts of 50 and 36%, unless there are second thoughts. In the parliamentary debate, in fact, there will certainly be discussion of a possible rescue of a measure that is in any case inexpensive.