Can I get the renovation bonus on home works?
Yes, with the rates confirmed for 2026. The renovation bonus is an income-tax (IRPEF) deduction on building-recovery works (extraordinary maintenance, restoration, renovation and, for common areas, ordinary maintenance too). For 2026, the budget law confirmed the 2025 rates (the reduction is deferred to 2027): the deduction is 50% for the main home of an owner or holder of a real right, and 36% for other homes. The eligible-spend limit is €96,000 per property unit and the deduction is recovered over 10 equal yearly instalments. Payments must be traceable, with the special "talking" bank transfer. Keep invoices and documentation.
📋 The rules
- IRPEF deduction: 50% main home, 36% other homes (2026)
- 2025 rates confirmed for 2026 (cut deferred to 2027)
- Spend limit €96,000 per property unit
- Recovered over 10 yearly instalments
- Traceable payments with the talking transfer
🔓 Exceptions
- 50% rate only for owners/holders of a real right with the main home there
- Other home bonuses (ecobonus, sismabonus, furniture) have their own rules
- Landscape or heritage constraints: building authorisations may be needed
⚠️ Penalties & fines
To get and keep the bonus you need the requirements and proper documentation: a building title if required, the talking transfer with the description and tax codes, invoices, and the set formalities (e.g. the ENEA notification for energy-saving works). In a check, the Revenue Agency can disallow the deduction if the conditions are missing or payments aren't traceable, with recovery of the tax, penalties and interest. The deduction goes to those with enough IRPEF capacity. Always check the Revenue Agency's updated guide and, for complex works, get a technician's help.
📎 Official sources
- Revenue Agency · Building renovations: tax benefits →
- MEF · 2026 budget law (home bonuses) →
- Normattiva · TUIR and building-deduction rules →
❓ Frequently asked
How much is the renovation bonus in 2026?
For 2026 the deduction is 50% on spending for the main home and 36% for other homes, on a spend limit of 96,000 euros per property unit. The 2025 rates were confirmed, with the reduction deferred to 2027.
Who can get 50%?
The higher 50% rate goes to those who own or hold a real right of enjoyment over the property and have their main home there. For other homes (second homes or properties not used as a main home) the deduction drops to 36%.
How is the deduction recovered?
The deduction is recovered over 10 equal yearly instalments in the tax return, from the year the spending is incurred. Enough IRPEF capacity is needed to use the yearly portions. Keep invoices and payment receipts.
How do I have to pay for the works?
With traceable payments, via the special "talking" bank transfer, which states the bonus description, the beneficiary's tax code and the firm's VAT number or tax code. Non-traceable payments lose the right to the deduction.
What do I risk in a check?
If the requirements, documentation or traceable payments are missing, the Revenue Agency can disallow the deduction, with recovery of the tax, penalties and interest. So it's best to keep all the documentation and, for complex works, get a technician's help.
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