Italy’s Superbonus in 2026: What’s Left of the Renovation Incentive

Italy’s Superbonus 110% was, for a period, the most generous home renovation incentive in Europe, letting homeowners recover more than the full cost of qualifying energy and seismic upgrades through tax credits. That era has largely ended. Here’s what actually remains available to homeowners, including foreign buyers, planning renovation work in 2026.

The Superbonus 110% Is Effectively Closed

The original 110% Superbonus is no longer available for new applications. It’s been progressively wound down since 2023, with the rate reduced in stages before its effective closure to new projects. Existing projects that began under earlier, more generous rates continue under transitional rules specific to their original start date, but new renovation projects starting now cannot access anything close to the original 110% rate. Current, authoritative rate tables and eligibility rules for every renovation incentive still active are published by the Agenzia delle Entrate, Italy’s tax authority, essential reading given how frequently these figures have shifted year to year since the Superbonus era began winding down.

What Remains: The Standard Renovation Bonus (Bonus Ristrutturazioni)

For 2026, the standard renovation bonus remains at 50% for primary residences, with a reduced 36% rate for second homes, a meaningfully lower figure than the peak Superbonus era but still a genuine, real incentive worth incorporating into renovation planning. This rate structure is scheduled to reduce further in 2027, to 36% for primary residences and 30% for second homes, making 2026 a genuinely better year to complete qualifying work than waiting.

Ecobonus: Energy Efficiency Incentives

The Ecobonus covers energy-efficiency-focused renovation work specifically, insulation, high-efficiency heating systems, window replacement, and similar upgrades, with deductions claimed over ten years through your annual tax return rather than as an immediate credit.

Sismabonus: Still Meaningful for Earthquake Zones

The Sismabonus (earthquake safety bonus) remains available for work improving a building’s seismic resilience, with rates that vary by the specific seismic risk zone the property sits in and the type of intervention, generally ranging from 50% up through higher tiers for the most effective seismic improvements. Official seismic risk zone classifications by municipality are maintained by the Dipartimento della Protezione Civile, Italy’s Civil Protection Department, worth checking directly for any specific property under consideration. This bonus carries particular relevance for buyers in Abruzzo and other regions with genuine seismic risk history, where seismic upgrades aren’t purely a tax-optimization decision but a real safety consideration.

What Happened to the Architectural Barriers Bonus

The 75% architectural barriers bonus, covering accessibility improvements like elevator installation, was on track for elimination alongside the Superbonus wind-down, though this specific measure has faced ongoing parliamentary debate given its comparatively lower overall cost to the state. Confirm its current status directly before assuming it’s still available at the higher historical rate, since this is one of the more actively contested pieces of the broader renovation incentive landscape.

Spending Caps: A Meaningful Recent Change

Alongside the rate reductions, eligible spending caps have also been reduced in the current framework, with the maximum deductible expenditure per property unit falling from the previous EUR 96,000 threshold to EUR 48,000 under the current structure. This effectively halves the maximum deduction available even before accounting for the lower percentage rate itself, a combined effect worth understanding fully rather than assuming only the headline percentage changed.

Do Foreign Buyers Qualify for These Bonuses?

Generally, yes, eligibility for these renovation incentives is tied to property ownership and Italian tax filing status rather than citizenship specifically. Foreign owners who are Italian taxpayers, whether resident or in some cases non-resident owners with Italian tax filing obligations, can generally access these bonuses on the same basis as Italian citizens, though the specific mechanics of claiming a multi-year tax credit deduction are worth confirming with a commercialista given how they interact with your broader Italian tax position.

Credit Transfer and Invoice Discount: Largely Restricted Now

During the Superbonus era, homeowners could often transfer their tax credit to contractors or banks (sconto in fattura, or invoice discount) rather than waiting years to claim deductions themselves. These transfer mechanisms have been significantly restricted in the post-Superbonus framework, meaning most homeowners now claim these incentives as deductions spread over the standard ten-year period through their own tax returns, rather than receiving an immediate discount at the point of payment.

Frequently Asked Questions

Is the Superbonus 110% still available in 2026?

No, it’s effectively closed for new applications, with only transitional rules applying to projects that began under earlier, more generous phases of the incentive.

What’s the current standard renovation bonus rate?

50% for primary residences and 36% for second homes in 2026, scheduled to reduce further to 36% and 30% respectively starting in 2027.

Can foreign property owners claim these renovation bonuses?

Generally yes, eligibility is tied to ownership and Italian tax filing status rather than citizenship, though the specific claiming mechanics are worth confirming with a commercialista for your situation.

Can I still transfer my renovation tax credit to a contractor?

Credit transfer and invoice discount mechanisms have been significantly restricted compared to the Superbonus era; most current incentives are claimed as standard multi-year tax deductions instead.

Verifying a Contractor’s Familiarity With Current Rules

Given how significantly the incentive landscape has shifted since the Superbonus era, and how many contractors and even some tax advisors still default to outdated assumptions about available rates and transfer mechanisms, explicitly confirm that anyone you’re working with, contractor, geometra, or commercialista, is quoting and planning against the actual current 2026 framework rather than the more generous rules that applied a few years ago. This mismatch between outdated expectations and current reality is a genuinely common source of budget surprises for homeowners starting renovation projects now.

Planning Renovation Work Around the Current Rates

Given the scheduled reduction to lower rates in 2027, completing qualifying renovation work in 2026 genuinely captures better terms than waiting. Current rates, spending caps and eligibility rules for all these incentives are published by the Agenzia delle Entrate, Italy’s tax authority, and a commercialista or geometra familiar with current renovation incentive claims is worth engaging before starting any qualifying project, given how much the mechanics have changed from the Superbonus era most general awareness is still based on.