Italian home renovation tax credit (bonus ristrutturazioni)
For renovation costs paid in 2025 or 2026 you deduct 36 % from your gross IRPEF, or 50 % when the owner (or holder of a right in rem) works on their own main home; for costs paid in 2027 the rates fall to 30 % and 36 %. Eligible spending is capped at EUR 96,000 per dwelling and the deduction is spread over ten equal yearly instalments.
2026 rules — verified on September 24, 2026Free, no account
Your result
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Sources and assumptions
- Gazzetta Ufficiale — D.L. 4 giugno 2013 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « spetta una detrazione dall'imposta lorda pari ((al 36 per cento delle spese sostenute negli anni 2025 e 2026 e al 30 per cento delle spese sostenute nell'anno 2027)) »
- Gazzetta Ufficiale — D.L. 63/2013 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « e' elevata ((al 50 per cento delle spese sostenute negli anni 2025 e 2026 e al 36 per cento delle spese sostenute nell'anno 2027)) nel caso in cui le medesime spese siano sostenute dai titolari del diritto di proprieta' o di un diritto reale di godimento per interventi sull'unita' immobiliare adibita ad abitazione principale »
- Gazzetta Ufficiale — D.Lgs. 19 giugno 2026 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « spetta una detrazione dall'imposta lorda pari al 36 per cento delle spese sostenute negli anni 2025 e 2026 e al 30 per cento delle spese sostenute nell'anno 2027 »
- Gazzetta Ufficiale — D.Lgs. 117/2026 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « e' elevata al 50 per cento delle spese sostenute negli anni 2025 e 2026 e al 36 per cento delle spese sostenute nell'anno 2027 nel caso in cui le medesime spese siano sostenute dai titolari del diritto di proprieta' o di un diritto reale di godimento »
- Gazzetta Ufficiale — D.L. 63/2013 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « fino a un ammontare complessivo delle stesse non superiore a 96.000 euro per unita' immobiliare »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 16-bis — tax year 2026, verified on September 24, 2026
Excerpt from the source : « La detrazione e' ripartita in dieci quote annuali costanti e di pari importo nell'anno di sostenimento delle spese e in quelli successivi. »
- Gazzetta Ufficiale — TUIR art. 16-bis — tax year 2026, verified on September 24, 2026
Excerpt from the source : « adibite promiscuamente all'esercizio dell'arte o della professione, ovvero all'esercizio dell'attivita' commerciale, la detrazione spettante e' ridotta al 50 per cento. »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 11 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « a) fino a 28.000 euro, 23 per cento; »
- Gazzetta Ufficiale — TUIR art. 11 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « a) fino a 28.000 euro, 23 per cento; »
- Gazzetta Ufficiale — TUIR art. 11 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « b) oltre 28.000 euro e fino a 50.000 euro, ((33 per cento)); »
- Gazzetta Ufficiale — TUIR art. 11 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « b) oltre 28.000 euro e fino a 50.000 euro, ((33 per cento)); »
- Gazzetta Ufficiale — TUIR art. 11 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « c) oltre 50.000 euro, 43 per cento. »
Calculation assumptions
- Rates and cap from article 16(1) of Decree-Law 63/2013 as amended by the 2026 Budget Law (Law 199/2025), carried over for 2027 into article 373 of the new Consolidated Income Tax Act (Legislative Decree 117/2026).
- The work is of a kind listed in TUIR article 16-bis(1) and is paid by bank or postal transfer. Replacing a heating system with a single fossil-fuel boiler is excluded.
- If you enter your taxable income, the first yearly instalment is compared with your gross IRPEF at 2026 rates: any part of the instalment above your gross tax is lost — it is neither refunded nor carried forward. The comparison ignores your other allowances (employment, dependants, other expenses), which come off the same gross IRPEF: with them, the lost part can be larger.
- Not covered: buying a home in a building fully renovated by a developer, the seismic and energy-efficiency bonuses, invoice discounts or credit transfers, and sharing one expense between several taxpayers.
Go further
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Related calculators
Neighbouring calculations: the other side of the same decision, or the step that follows.
- Italian income tax (IRPEF) — gross tax by bracket
- Italian municipal property tax (IMU) on buildings — taxable base and amount due
- Italian furniture bonus (bonus mobili) — tax deduction for furniture and appliances
- Italian ecobonus — tax deduction for energy-efficiency work
- Italian tax credit on mortgage interest for building or renovating your main home (19%, up to EUR 2,582.28)
- Italy's 10% reduced VAT on home renovation work: the high-value goods (beni significativi) rule
This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.