Incentives
Renovation Bonus
The Renovation Bonus has also been extended for 2025, but with some substantial changes from previous years (see Article 1, Paragraph 55(b) of the law).
Beneficiaries of the deduction
Entitled to the deduction are those who hold a right of ownership or other real right (e.g., usufruct, use, dwelling) on the property subject to the work, provided that it is their main home.
Features of the deduction
The benefit consists of an IRPEF deduction, distributed in 10 equal annual installments, applicable to expenses incurred in the three-year period 2025-2027, up to a maximum of 96,000 euros per real estate unit.
Starting in 2028, the Renovation Bonus will become a structural measure with a fixed deduction of 30 percent and an eligible expenditure limit of 48,000 euros per property.
Ecobonus
The extension of the Ecobonus has been confirmed, although major changes have been introduced (see Article 1, paragraph 55(a)).
Beneficiaries
The tax deduction is available to owners or those who enjoy a right in rem over the property subject to interventions, provided that it is their main home.
Details of the relief
The relief consists of a deduction from income tax, divided into 10 equal annual installments, referring to expenses incurred in the three-year period 2025-2027, up to a set ceiling.
Conto Termico 2.0
As of May 31, 2016, the Conto Termico 2.0, an incentive mechanism designed to encourage improvements in the energy efficiency of buildings and heating systems, has been active.
What is the Conto Termico 2.0
This is a cash incentive, disbursed as a capital grant, aimed at those who want to make their buildings more efficient or generate heat from renewable sources, as in the case of heat pumps.
Unlike tax deductions, the incentive is paid directly by the Gestore dei Servizi Energetici (GSE), with payments divided into 2 up to 5 annual payments, or in one lump sum if the amount recognized does not exceed 5,000 euros.
An additional advantage over tax breaks is that the Conto Termico is not subject to time limits.
Recipients of the incentive
The benefit is aimed at both public administrations and private entities, including individuals, condominiums and businesses, including through an ESCO (Energy Service Company).
Interventions eligible for the incentive
The Conto Termico 2.0 supports different types of interventions:
– Interventions to upgrade the building envelope are eligible for incentives only for public administrations.
– Heat production from renewable sources, on the other hand, is incentivized for all entities, public and private.
It is important to know that, by law, heat generated by heat pumps is considered renewable energy. The incentive for installing heat pumps is recognized only if the work is done on existing buildings and as a replacement for pre-existing heating systems. The heat pumps installed must also be high-efficiency and meet the minimum COP requirements for the 65 percent tax deductions related to energy upgrading.
TAX INCENTIVES - NEW 2026
Conto Termico 3.0: a guide to energy efficiency incentives
Tadiran products, are among the interventions incentivized by the new Conto Termico 3.0, which gives access to new incentives for energy efficiency and thermal energy production from renewable sources. Grants of up to 100 percent for schools, hospitals and public buildings, and up to 65 percent for other interventions.
Find out all the details and how to access the incentives.
Summary table
| Renovation Bonus | Ecobonus | Conto Termico 2.0 | |
| Sector | Residential | Residential Tertiary | P.A. Residential Tertiary Industry |
| Rates 2025 | 50%
| 50% for first homes, ceiling €96,000 36% for second homes, ceiling €48,000 | Individuals/businesses P.A. |
| Rates 2026/2027 | 36% for first homes 30% for second homes Ceiling €96,000 | 36% for first homes, ceiling 96,000€ 30% for second homes, ceiling 48,000€ | – |
| Rates 2028/2033 | 30% for all types of diabitations Maximum €48,000 | – | – |
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