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BONUS 

Tax Deductions for Renovations (Starting in 2025)

Renovation Tax Credit

Rates and Limits

  • Year 2025

    • 50% of expenses for primary residences

    • 36% for other residential units

    • Maximum limit: €96,000 per property

  • Years 2026 and 2027

    • 36% for primary residences

    • 30% for other residences

    • Maximum limit unchanged: €96,000 per property unit

Eligible Recipients

The following are eligible for the deduction: owners, usufructuaries, tenants, borrowers, members of housing cooperatives, sole proprietors (non-business properties), cohabiting family members, and common-law spouses who incur the expense.

Eligible Improvements

  • Removal of architectural barriers (ramps, elevators, freight elevators)

  • Home security improvements (reinforced doors, security grilles, burglar alarms, shatterproof glass)

  • Soundproofing and building wiring

  • Installation of photovoltaic systems for residential use

  • Seismic retrofitting and structural safety measures

  • Asbestos removal

  • Terrace renovation (waterproofing, flooring)

  • Professional fees (design, appraisals, charges, and taxes)

Exclusions: Moving expenses and furniture storage are not tax-deductible.

Conditions

  • Payment via bank transfer with a specific payment description

  • Deduction divided into 10 annual installments

  • Cannot be combined with the Ecobonus for the same work

New as of 2025

  • Boilers fueled exclusively by fossil fuels are no longer tax-deductible

  • Heat pumps, biomass generators, micro-cogenerators, and hybrid systems (heat pump + integrated boiler) remain eligible

Energy Savings Bonus (Ecobonus)

Rates and Limits

  • Year 2025

    • 50% of expenses for primary residences

    • 36% for other residential units

    • Spread over 10 years

  • Years 2026 and 2027

    • 36% for primary residences

    • 30% for other residences

    • Spread over 10 years

Eligible Recipients

Eligibility for resident and non-resident taxpayers: owners, holders of real property rights, condominium owners, tenants, borrowers of property, and cohabiting family members who bear the expenses.

Eligible Improvements

  • Insulation of walls, roofs, and floors; replacement of windows and doors

  • Installation of solar thermal panels

  • Replacement of air conditioning systems with heat pumps or geothermal systems

  • Building automation systems for energy management

Exclusions: Replacement of boilers fueled exclusively by fossil fuels

Spending Limits

The maximum deductible amount remains set at €96,000 per property unit, applicable to both the Renovation Bonus and the Ecobonus.

Combining the Renovation Bonus and the Ecobonus

  • Both bonuses will have common rules starting in 2025:

    • 2025 → 50% (primary residence) / 36% (other properties)

    • 2026–2027 → 36% (primary residence) / 30% (other properties)

    • Maximum: €96,000 per property unit

  • To qualify for the higher rate, the property must be the taxpayer’s primary residence

  • No tax relief is available for fossil-fuel-fired boilers

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