Thermal account 3.0

Guide to incentives for energy efficiency and renewables

Entry into force and timing of the Conto Termico 3.0

After the final text of the MASE Conto Termico 3.0 decree was approved following consultation with the regions in the Unified Conference, the text was published in the Official Gazette on September 26, 2025.

After the ninety-day deadline following publication in the Official Gazette has passed, the decree will come into effect on December 27, 2025. It is expected that the GSE will adopt the application rules by February 25, 2026.

The MASE decree updates the pre-existing regulations in order to provide incentives for small-scale interventions toincrease energy efficiency and thermal energy production from renewable sources. The changes introduced concern both the subjective and objective scope.

To whom is it addressed?

Allowed interventions

Incentives

65%

of expenses incurred

100%

Public buildings in municipalities of up to 15,000 inhabitants; Public schools; Hospitals and public health facilities

Beneficiaries of the Conto Termico 3.0

Compared with the 2016 Ministerial Decree, the subjective and objective scopes of applicability are broader.

The intended beneficiaries are:

public administrations
private entities
third sector entities
Collective self-consumption configurations and Renewable Energy Communities.

The incentive can be accessed against executions:

in the residential civil sector, of small-scale interventions of thermal energy production from renewable sources and high-efficiency systems;
in non-residential civil, thermal energy production interventions from renewable sources and energy efficiency interventions in buildings for the tertiary sector, i.e., all interventions eligible for the benefit of the Conto Termico 3.0.

Eligible interventions

Eligible energy efficiency interventions for the purpose of accessing the incentive are extended to non-residential private buildings. Eligible interventions, compared to the 2016 regulations, include:

The installation of solar photovoltaic systems and related storage systems
The installation of infrastructure elements for private charging of electric vehicles

only if such interventions are carried out in conjunction with the replacement of existing winter air conditioning systems with winter air conditioning systems equipped with electric heat pumps.

Annual budget and incentive amount

The annual budget for the incentive is €900 million, of which: 400 earmarked for public administration, 500 for individuals, of which a maximum of €150 million for business and nonresidential.

The size of the incentive cannot exceed 65% of the expenses incurred. It reaches 100% only in the case of interventions carried out on:

Public buildings in municipalities of up to 15,000 inhabitants
public schools
Hospitals and public health facilities, including residential, nursing, care or inpatient facilities.