The 2026 Budget Law (L. 199/2025) confirms that the Superbonus and the Architectural Barriers Bonus (the latter remains but is now incorporated into the Home Renovation Bonus) will not be extended, while streamlining the remaining home tax deductions.

For the year 2026, the main building bonuses—Home Renovation Bonus, Ecobonus, and Sismabonus—will be available at a rate of 50% for primary residences and 36% for second homes.

In the following years, barring further extensions, home bonuses will see a percentage decrease: starting from 2027, the rate will drop to 30% (though it will remain at 36% for primary residences in 2027 only).

Throughout 2026, the primary incentives for property redevelopment—Renovation, Ecobonus, and Sismabonus—will maintain the same operational conditions in effect during 2025. The maneuver confirms previous 2025 regulations, maintaining the exclusion from tax relief for systems powered exclusively by fossil fuels. Consequently, traditional condensing boilers remain excluded from incentives. This measure aims to reduce dependence on fossil fuels in the building sector, accelerating the adoption of more efficient and sustainable solutions.