Technical Portal for
Sustainable Architecture
Building Bonuses and the 2026 Budget Law:
Complete Guide to Tax Relief
New provisions of Law No. 207/2025 (2026 Budget Law)
With the entry into force of Law No. 207/2025, the landscape of tax deductions is changing. In such a complex regulatory environment, our more than 30 years of experience in building envelope engineering is your guarantee. We not only install advanced solutions such as ventilated facades, but also support you in correctly interpreting the regulations to ensure you get the maximum tax savings allowed by the new measures.
The Pillars of the 2026 Budget
Income Support: In addition to the restructuring of tax rates, tax relief on productivity bonuses (1% tax rate) and contract renewals for incomes up to €33,000 has been increased.
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Housing and Territory: Confirmation of the 50% Renovation Bonus for primary residences, while a gradual phase-out is being introduced for second homes. The Furniture Bonus (ceiling €5,000) has also been extended.
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Family and Social Issues: The “Dedicata a te” card has been refinanced and parental leave has been enhanced, with a particular focus on work-life balance for working mothers.
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Business and Investment: Introduction of an enhanced “Super-Sabatini” and new tax credits for investments in capital goods for green and digital transition (up to 180% for small investments).
In a regulatory landscape that is increasingly focused on green transition, installing a ventilated facade is one of the smartest choices you can make.
Do you have technical questions about the installation of ventilated facades? [Read our technical FAQs]"
Thanks to the Ecobonus and the Renovation Bonus, it is possible to combine maximum tax savings with a real increase in property value, ensuring energy performance that anticipates future European directives.
Table of Rates: Ecobonus, Sismabonus, and Renovations
BONUS
RENOVATION
EARTHQUAKE BONUS
(natural persons)
36%-50%
MAIN RESIDENCES
50% rate for all types of subsidized interventions
Maximum spending limit of 96,000 euros
SECOND HOMES
36% rate for all types of subsidized interventions
Maximum spending limit of 96,000 euros
Some tax breaks have not been renewed. In particular, the 75% Architectural Barriers Bonus has been absorbed into the Home Bonus, resulting in a reduction in the rate to 50%, while the Superbonus is no longer generally applicable. However, the latter is maintained, in a residual and limited form, exclusively for specific areas affected by seismic events. The measure remains applicable in areas affected by seismic events occurring since April 1, 2009, for which a state of emergency has been declared, including, among others, Abruzzo, Emilia-Romagna, Ischia, Campobasso, the Metropolitan City of Catania, as well as the territories included in the so-called ‘2016 earthquake crater’ belonging to the regions of Lazio, Marche, Abruzzo and Umbria.
The bureaucracy surrounding bonuses is complex. For over 30 years, we have been supporting our customers not only with installation, but also with understanding the technical regulations necessary to correctly access incentives.
