La Maneuver 2026 revolutionizes the landscape of house bonus and tax benefits, confirming some deductions, introducing new rules e deleting historical measures such as the Super bonus and the bonus Architectural Barriers. The budget law approved in December directly affects homeowners and families, with tangible effects on household budgets and access to incentives, especially for those planning construction or energy efficiency projects.
A key element that influences almost all deductions is theIsee 2026, that changes significantly with new deductibles, updated equivalence scales and stricter controls.
READ MORE 2026 Bonus: What's Left for Young People and Families?
Renovation Bonus: 50% extension for first homes
Il Renovation bonus subtraction confirmed until December 31, 2026. The benefit allows you to deduct from your personal income tax a portion of the expenses incurred for extraordinary maintenance, restoration, and conservative recovery work, as well as ordinary maintenance work carried out on common areas or included in overall renovations.
For the first home, the deduction is 50% with a maximum ceiling of 96 thousand euros per real estate unit. If the property is not a primary residence at the start of the works, the deduction is still applicable if it becomes such at the end of the works. second homes and rented properties, the rate remains at 36% until the end of 2026. From 2027, the tax deduction for first homes will drop to 36%, while from 2028, a flat rate of 30% will come into effect for all properties, regardless of their intended use.
Furniture Bonus 2026: 50% tax deduction for furnishings and appliances
even the Furniture bonuses is extended until December 31, 2026, with a maximum ceiling of 5.000 euros. The 50% deduction applies to the purchase of kitchens, beds, wardrobes, chests of drawers and large appliances Energy-efficient appliances with minimum energy efficiency ratings: A for ovens, E for washing machines, washer-dryers, and dishwashers, and F for refrigerators and freezers. To qualify for the bonus, you must have completed a building project such as extraordinary maintenance, restoration, conservative renovation, or building renovation on individual apartments or common areas. Ordinary maintenance projects only, such as painting or replacing floors, do not qualify for the deduction.
Ecobonus 2026: Energy efficiency improvements with confirmed tax deductions
The Ecobonus, designed for energy efficiency, allows you to deduct expenses for projects such as the installation of heat pumps, solar shading, hybrid generators, and multimedia control systems for heating systems. In 2026, the rates remain at 50% for primary residences and 36% for secondary residences, divided into ten equal annual installments. However, starting in 2026, repairs to fossil fuel boilers, which until 2025 were subject to the same rates, will no longer be eligible. Since 2027 the percentages they will go down respectively at 36% and 30%, while it will come into force in 2028 a single rate of 30 % for all properties.
Earthquake Bonus 2026: Seismic safety confirmed
Il Earthquake bonus remains active Until 2026, for seismic safety improvements to residential and commercial buildings in high-risk areas. Deductible expenses also include those for seismic classification and assessment. Both individuals and businesses with real rights to the property are eligible.
Le 2026 rates remain at 50% for primary residences and 36% for other units, with spending limits of €96 for individual units and €136 for renovations to shared condominium areas. Starting in 2027, the deductions will drop to 36% and 30%, respectively, while starting in 2028, only the 30% Renovation Bonus will remain in effect.
Stop the Superbonus and the Architectural Barriers Bonus
From 1 January 2026 the Super bonus has ceased definitively, with the exception of the territories of Central Italy hit by the earthquake with a state of emergency, limited to projects submitted before 30 March 2024. Architectural Barriers bonus, which allowed a 75% tax deduction for expenses to make buildings accessible, expired on December 31, 2025, with no extension. These changes require families and owners to plan more carefully to avoid losing important incentives.
How ISEE influences access to housing bonuses
For many concessions, in particular those connected to furniture and household appliances or to energy efficiency interventions, theIsee This is a fundamental requirement. Families with lower incomes can access bonuses with more favorable spending limits, while those exceeding the ISEE thresholds established by law may lose the right to the deduction entirely. It is therefore essential to carefully assess one's financial situation before planning significant interventions in order to maximize available tax deductions.
ISEE 2026: New rules and stricter controls
The Budget introduces changes significant to theIndicator of the Equivalent Economic Situation (ISEE), a key tool for accessing social benefits, daycare centers, a single allowance, and family support. The first new it concerns the first home, Whose franchise goes from the current 52.500 euros 91.500 to EUR, while in the metropolitan cities rises to 200 thousand eurosFurthermore, for each child living with the policyholder after the first, €2.500 is added to the deductible.
Le equivalence scales, used to relate income and assets to the number of family members, are increased: +0,1 for families with two children, +0,25 for three children, +0,40 for four, and +0,55 for five or more children. However, these rules apply only to certain selected benefits, such as the Single Allowance, nursery bonus, child allowance, and home support for children with chronic conditions.
From 1 January 2026 it becomes pre-filled DSU is mandatory to request the ISEE, including for those who contact the CAF. The goal is to reduce errors in current account balances and financial assets. At the same time, a new system is being introduced: a crackdown on controlsINPS will be able to automatically access data from the Public Automobile Registry to verify ownership of cars, motorcycles, and boats, and cross-reference the data with the National Registry of Residents to identify changes of residence or artificially split households.
Finally, the investments to be declared in the ISEE also include: cryptocurrency held abroad, an important development for those who own digital assets not yet reported in family assets.
