Two-way house bonus 50-36% also confirmed for 2026
For renovation-related deductions, the current set-up remains: higher deductions for first homes and reduced deductions for others
Key points
Single bonus at 50% for first homes and 36% for others. On the other hand, the last remaining discounts above 50%, such as the superbonus and the architectural barriers bonus, are going to be cut.
At the heart of the corrections already brought by the 2025 budget law, and also confirmed by the 2026 law, to the home bonus system, which is essential for those who buy and renovate, are two interventions: the cutting of the tax rebates and their extension. Already since last year, but also confirmed for 2026, there is a kind of single bonus for renovations. With the aim of putting a stop to the excesses of the past, 110% superbonus in the lead. For this, all previously existing concessions have been aligned, creating a standard 50% tax discount that incorporates a long list of discounts to which we had become accustomed.
It should be remembered, in this regard, that building bonuses are also affected by the caps on deductions for incomes over 75 thousand euro which certainly, compared to the past, cast a shadow on the possibility of determining with certainty and in advance what the actual tax savings will be at the end of the ten years in which they will be used in the declaration.
Turning to the Budget Law, the original structure given by the executive to the bill, on this front, has not been touched. And it envisages a one-year extension, with a few exceptions, for all the main facilities dedicated to renovations. In the meantime - it should be remembered - the Conto termico (now in version 3.0) has also been redesigned, trying to direct part of the investments for renovations on a consumption-based contribution and not on deductions, which are more difficult to monitor.
The requirements
To recapitulate, there will be a double level of rates at 36% and 50%; to access the highest level of discount, one will have to be the owner or holder of a right in rem of another kind on the renovated property and have in that property the main home (and, in essence, the residence). This scheme will apply to three bonuses: the ecobonus for energy efficiency, applied to works such as the replacement of windows and doors or the installation of heat pumps; the basic renovation bonus, applied, for example, to works on masonry and installations; and the sismabonus, dedicated to earthquake-proofing, also in a purchase version.
