Costs & Budget

Tax Incentives for Renovation in Italy 2026: Complete Guide for Foreigners

Leopoldo Manini - Founder MANINI® — 18 May 2026 — 18 min read

Introduction

Italy offers one of Europe's most generous tax incentive systems for property renovation. The Renovation Bonus, Ecobonus, Sismabonus and Furniture Bonus can significantly reduce the effective cost of your project — but only if you know the rules, limits and correct procedures.

This article analyses all incentives available in 2026, focusing on how they concretely apply to a premium renovation in Tuscany. For a baseline cost overview, first read our guide to renovation costs.

Renovation Bonus 50%

The Renovation Bonus (Bonus Ristrutturazione) is the most widely used incentive. It allows you to deduct 50% of expenses for extraordinary maintenance, restoration and renovation works.

Key features:

• Deduction: 50% of expenses incurred
• Maximum expenditure limit: €96,000 per property unit
• Maximum deduction: €48,000 (recovered in 10 annual instalments)
• Beneficiaries: owners, bare owners, usufructuaries, tenants
• Payment: mandatory "bonifico parlante" (specific bank transfer with tax codes)

Eligible works:

• Extraordinary maintenance (system replacement, new windows, new bathrooms)
• Restoration and conservative renovation
• Building renovation
• Accessibility improvements
• Anti-seismic interventions (if not using Sismabonus)

Important for foreigners: the deduction is only usable by those with taxable income in Italy. If you have no Italian income, the bonus isn't directly accessible. However, if you purchase the property and rent it out, rental income generates tax capacity to absorb the deduction.

Ecobonus 65%

The Ecobonus rewards energy efficiency interventions with a higher deduction than the standard renovation bonus.

Interventions at 65%:

• Thermal insulation (external cladding, roof insulation)
• Boiler replacement with heat pump or A+ condensing boiler
• Solar thermal panel installation
• Window replacement (if thermal transmittance improves)
• Solar shading installation
• Building automation (smart energy management)

Interventions at 50%:

• Class A condensing boiler replacement (without thermostatic valves)
• Window replacement without certified performance improvement

Expenditure limits: vary by intervention type (from €30,000 to €100,000 per property unit).

Technical requirements: a qualified technician's certification confirming energy performance improvement and ENEA submission within 90 days of work completion.

Practical application on a Tuscan farmhouse:

A 250 sqm stone farmhouse with 60cm walls already has good natural thermal insulation, but suffers from:

• Roof heat loss (if not insulated): Ecobonus 65% intervention
• Old underperforming wooden windows: replacement at Ecobonus 50-65%
• No efficient heating system: geothermal heat pump at Ecobonus 65%

Sismabonus 50-85%

The Sismabonus incentivises seismic improvement works. In Tuscany, where almost all territory is in seismic zone 2 or 3, it's particularly relevant.

Deductions:

• 50% for generic anti-seismic interventions
• 70% if the intervention reduces seismic risk by 1 class
• 80% if the intervention reduces seismic risk by 2 classes
• 85% for interventions on shared condominium parts with 2-class reduction

Expenditure limit: €96,000 per property unit.

Typical interventions on a Tuscan farmhouse:

• Foundation consolidation with micropiles or underpinning
• Stone masonry reinforcement with carbon fibre or steel
• Ring beams and metal ties
• Floor reconstruction with collaborating slab
• Roof consolidation with bracing

Important note: Sismabonus requires seismic classification of the building before and after intervention, prepared by a structural engineer. Classification cost (€3,000-€8,000) is included in deductible expenses.

Furniture Bonus 50%

If you're carrying out a renovation with bonus, you can also deduct 50% of expenses for furniture and large appliances (class A+ or higher).

Expenditure limit: €8,000 (maximum deduction €4,000)

Requirement: must be linked to an ongoing or recent renovation

What's included: furniture, beds, wardrobes, tables, sofas, mattresses, lighting, A+ appliances

Combining bonuses

Different bonuses are cumulative on the same property, provided they refer to different interventions. Practical example on a 250 sqm farmhouse:

• Renovation Bonus 50% on: internal demolition, new partitions, systems, finishes → max €96,000 expenditure → €48,000 deduction
• Ecobonus 65% on: roof insulation, heat pump, windows → max €100,000 expenditure → €65,000 deduction
• Sismabonus 80% on: structural consolidation → max €96,000 expenditure → €76,800 deduction
• Furniture Bonus 50% on: furnishings and appliances → max €8,000 expenditure → €4,000 deduction

Total potential deductions: €193,800 on a €300,000 investment in works.

Note: deductions are recovered over 10 years (annual instalments), so sufficient Italian income is needed to absorb them.

Credit transfer and invoice discount: current status

Since 2024, credit transfer and invoice discount have been severely restricted. In 2026, these options are available only for:

• Interventions in seismic zones 1-2-3 (Sismabonus)
• Social housing institutions and housing cooperatives
• Interventions on earthquake-damaged properties

For most private clients, the deduction is only usable through tax returns (10 annual instalments).

Procedure to access bonuses

1. Before works: verify the property is planning and cadastrally compliant (without compliance, no bonus)
2. Municipal notification: submit CILA/SCIA/Permit indicating the interventions
3. Payments: all via "bonifico parlante" (specific transfer with tax reference, beneficiary tax code, company VAT number)
4. Documentation: keep invoices, transfers, certifications, before/after energy certificates, ENEA submission
5. Tax return: include expenses in the 730 or Redditi PF tax form

Mistakes that forfeit the bonus

• Paying with ordinary bank transfer instead of "bonifico parlante"
• Not submitting ENEA notification within 90 days (Ecobonus)
• Not having planning compliance for the property
• Exceeding expenditure limits unknowingly
• Not keeping documentation for the following 10 years
• Executing works before submitting the building permit

The MANINI method for maximising bonuses

MANINI EXTRA integrates fiscal planning into the renovation project from the start. Our approach:

• Preliminary analysis of the client's tax capacity
• Designing interventions to maximise cumulative deductions
• Correct separation of expense items by bonus type
• Payment management with correct "bonifico parlante" transfers
• Coordination with accountant for tax returns
• Complete documentation archiving for 10 years

Want to understand which incentives you can leverage for your Tuscan renovation? Request a consultation with our team for a personalised assessment.