Renovation Bonus 2026: Who Can Get It, How Much It's Worth, and How to Apply

The topic of the renovation bonus 2026 has returned forcefully to the attention of millions of people, thanks to the changes introduced by the 2025 Budget Law and the natural expiration of many extraordinary measures enacted during the Superbonus years. If you're planning home renovations, evaluating a mortgage to finance a renovation, or you're a tenant in rental housing and wondering if you can benefit from some tax incentives, now is the right time to clarify things.

The question many are asking is simple: does the renovation bonus still exist in 2026 and is it really worth it? The answer is yes, it exists, but with rules changed compared to the recent past. Tax deductions for construction work haven't disappeared, but have returned to the "ordinary" rates provided by the Consolidated Tax Code, with some important exceptions related to primary residences and anti-seismic interventions. Knowing the details makes the difference between fully leveraging the benefit and missing it due to bureaucratic ignorance.

In this article you'll find a complete and up-to-date guide: from current rates to eligible subjects, from work that qualifies for the deduction to the practical procedure for claiming it in your tax return. Whether you're rolling up your sleeves to renovate your bathroom or thinking about a more structural intervention on the building envelope, you'll find everything you need here.

Renovation Bonus 2026 Rates: What's Changed

The most significant shift compared to previous years concerns the deduction percentages. With the 2025 Budget Law, the legislator has initiated a gradual return to the historical rates provided by article 16-bis of the Consolidated Tax Code, moving away from the exceptional measures of the Covid period and Superbonus.

For 2026, the applicable rates are as follows:

• 50% of expenses incurred, for work on primary residences where the contract or progress is documented within specific transitional conditions; this rate applies to those who began work by December 31, 2025 and continue to incur expenses in 2026 in continuity with that intervention.
• 36% of expenses incurred, the standard rate applicable to all other residential properties and new renovations started in 2026 on the primary residence without transitional conditions.
• Maximum deductible spending cap: 48,000 euros per property unit, which means a maximum deduction of 17,280 euros (at 36%) or 24,000 euros (at 50%) spread over 10 years.

It's important to distinguish from the 110% Superbonus, now definitively ended for the vast majority of cases, and from the Ecobonus, which follows its own rules and in 2026 provides deductions between 50% and 65% for interventions aimed at energy savings, with specific conditions tied to ISEE for primary residences.

An often overlooked aspect concerns cumulation with other incentives. The 36% renovation bonus can be combined with some municipal or regional incentives, but not with the furniture bonus (which remains at 50% on a maximum expense of 5,000 euros) for the same expenses; however, the two bonuses can coexist if they refer to separate expense items within the same project.

Who Is Eligible for the Renovation Bonus: Owners, Tenants, and More

One of the most frequent questions is: can I access the bonus even if I'm renting? The answer, surprisingly for many, is yes. Italian tax law has always recognized the right to the deduction not only to property owners, but to anyone who actually bears the expense for work on a property they use as a residence.

Those eligible for the 2026 renovation bonus include:

• Property owners of the property being renovated (including co-owners, pro rata)
• Tenants with a regularly registered rental contract, provided they have the owner's consent and personally bear the expenses
• Usufructuaries, that is, those living in the property based on a usufruct contract
• Cohabiting family members of the owner or tenant (spouse, children, parents, siblings), even if not listed on the property title
• Members of housing cooperatives with undivided ownership, for residences assigned in use
• Sole proprietors, for non-instrumental properties but used jointly (with limitations)

For those renting, the procedure is slightly more complex: you must have the owner's written consent, make invoices out in your name with your tax details, and keep a copy of the registered rental contract. It's not necessary for the work to increase the property's value in absolute terms: it's sufficient that they are extraordinary maintenance, restoration, conservative renovation, or building restoration as defined by Legislative Decree 380/2001.

A special chapter is deserved by those who have taken out a mortgage to finance the renovation. The renovation mortgage, increasingly common in 2026 thanks to the gradual decline in ECB rates, allows you to also deduct the interest paid to the bank, at a rate of 19% on a maximum of 2,582.28 euros annually, if the property is used as a primary residence within 6 months of the end of the work. This is an additional benefit compared to the deduction for the work itself, and the two incentives can easily coexist.

Which Work Qualifies for the Bonus: The Complete List

Not all construction interventions are eligible. The boundary between what falls within the bonus and what is excluded is drawn by tax law with some precision, although in practice gray areas often arise that it's good to know about.

Work eligible for the 2026 renovation bonus:

1. Extraordinary maintenance on individual property units (installation of technological systems, window replacement, bathroom renovation, new flooring, heating systems, etc.)
2. Ordinary maintenance only if carried out on common areas of condominium buildings (roof, stairs, facades, condominium systems)
3. Restoration and conservative renovation
4. Building renovation (even with modification of internal distribution)
5. Reconstruction or restoration of properties damaged by natural disasters
6. Anti-seismic interventions (seismic bonus, with higher rates up to 85%)
7. Elimination of architectural barriers (which in 2026 still enjoys a specific 75% bonus)
8. Construction of garages or parking spaces connected to the property
9. Building cabling and installation of charging columns for electric vehicles

Work NOT eligible:

• Simple interior wall painting (ordinary maintenance on a single unit)
• Purchase of appliances not connected to structural work
• Work on non-residential properties (offices, shops, warehouses)
• New construction without a pre-existing building to renovate

How to Apply for the Bonus: Step-by-Step Procedure

Claiming the renovation bonus doesn't involve submitting a separate application to the Revenue Agency: the deduction is indicated directly in the tax return (730 form or Personal Income Tax form). However, to enter it correctly, you must have complied with a series of requirements before and during the execution of the work.

Step 1 – Prior Notice to the Municipality For work that requires it (for example work subject to CILA, SCIA or building permit), you must submit the building practice to the Municipality before starting. For simpler work (extraordinary maintenance without structural modifications) often just a notice of work commencement is sufficient.

Step 2 – Payment via Documented Bank Transfer This is the most critical requirement and most often overlooked. All expenses must be paid via "documented" bank or postal transfer, containing: reason for the transfer with reference to the law (art. 16-bis Consolidated Tax Code), tax ID of the deduction beneficiary, tax ID or VAT number of the recipient of payment (company or professional). Cash payment, even partial, forfeits the right to the deduction on the entire invoice.

Step 3 – Keep All Documentation

• Invoices made out in the name of the deduction beneficiary
• Receipts of documented transfers
• Municipal authorizations (if required)
• Owner's written consent (for those renting)
• Any condominium resolution (for work on common areas)

Step 4 – Tax Return In the 730 form or Personal Income Tax form, expenses should be entered in Section E, Part III-A, with the correct intervention code. The deduction is automatically divided into 10 equal annual installments. It's not possible to accelerate the benefit or choose a different number of installments.

Step 5 – Record Retention for 10 Years All documentation must be kept for at least 10 years from the date of payment, as the Revenue Agency may request verification even years later.

Frequently Asked Questions

Q: Can I use the renovation bonus if I'm renting and want to renovate the bathroom? A: Yes, provided that the rental contract is regularly registered, that you obtain the owner's written consent, that invoices are made out in your name, and that you pay via documented transfer. The deduction applies at 36% (or 50% in transitional cases) on the expenses actually incurred.

Q: Is the renovation bonus compatible with a renovation mortgage? A: Yes, they are two distinct incentives. The renovation bonus deducts the cost of work (36-50%), while the deduction on mortgage interest (19% up to 2,582.28 euros/year) applies separately. You can benefit from both simultaneously.

Q: If my spouse does the work but the property is only in my name, who gets the deduction? A: If the cohabiting spouse bears the expenses (invoices and transfers in their name), they can deduct the expenses even if they're not the owner or co-owner of the property, provided they are registered as a cohabitant. Alternatively, expenses can be made directly to the owner.

Q: I forgot to make the documented transfer and paid partially in cash. Do I lose the entire bonus? A: Unfortunately yes, for that invoice. Cash payment forfeits the right to deduction for the corresponding amount. However, other invoices paid correctly via documented transfer retain the right to deduction. It's a difficult error to remedy after the fact.

Q: Can I transfer the credit or apply a discount on invoice for the 2026 renovation bonus? A: No. The options for credit transfer and invoice discount, introduced for the Superbonus and temporarily extended to other deductions, are no longer available for the standard renovation bonus as of 2024. The only method is direct deduction in your tax return spread over 10 years.

Conclusion

The 2026 renovation bonus is a concrete and still advantageous tool, even if the comparison with the heights of the Superbonus can make it seem less striking. A deduction rate of 36% on 48,000 euros of spending still means up to 17,280 euros returned in 10 years by the tax authority: a far from negligible sum for those facing important work.

The key to not losing the benefit is advance planning: correctly choose the type of intervention, set up payments via documented transfer from the start, and keep all documentation in order. If you have a rental contract and want to renovate, remember to formalize the owner's consent before starting any work. If you're considering a mortgage to finance the project, remember that interest payments can also become an additional deduction.

The final advice is to rely on an accountant or tax assistance center for completing your tax return, especially if the intervention is complex or involves multiple parties. A few hours of consultation can prevent costly errors and ensure that every euro of expenses is correctly claimed as a deduction.