A is coming soon new home bonus: the third version of the Thermal Account, the contribution dedicated to theenergy efficiency of buildings, aimed at citizens, businesses and public administration. After years of waiting, the measure is finally a reality: published in Official Gazette on 7 August 2025 and signed by Minister Gilberto Pichetto Fratin, the measure makes available 900 million euros per year, of which 400 million are allocated to the Public Administration. The entry into force is expected in the days of Christmas , although to access the contributions it will be necessary to wait for the publication of the application rules by the GSE.
New home bonus: what is the Thermal Account and how does it work?
Come to his third version (previous years: 2012 and 2016), the Thermal Account stands out for its speed and simplicity in accessing incentives. The contribution is paid directly into the current account, without income limits e regardless of the type of property.
Unlike traditional home bonuses, whose tax deductions will decrease from 2025 (36% for first homes and 30% for others, with installment payments over ten years), the Thermal Account offers a immediate payment Up to 15 euros. For higher amounts, the contribution will be paid in up to five installments.
Il calculation It doesn't follow a fixed percentage, but is based on various parameters: system power, product efficiency, and geographic location. The maximum contribution can reach up to 65%, although in many cases the actual value will be lower. The speed and simplicity of the Conto Termico make it particularly attractive for those who want to invest in energy efficiency without having to wait years to recover their money.
Thermal Account 3.0: Extension of incentives and new measures
Compared to previous versions, the Thermal Account 3.0 expands the group of beneficiaries, including private non-residential buildings, third sector entities, equated to public administrations, and the Renewable Energy Communities (Cer), with the possibility of collective self-consumption. Among the new there are incentives for photovoltaic with storage systems, charging columns for electric vehicles combined with heat pumps, bivalent systems e add-on heat pumpsFor public buildings in small municipalities, schools, and healthcare facilities, the contribution can cover up to 100% of eligible expenses. The following is also permitted: demolition and reconstruction of public buildings like Nzeb, with a volumetric increase of up to 25% even on a different site, as long as it is in the same municipality and within an integrated project.
The Thermal Account 3.0 provides for a expansion of eligible expenses: it includes not only the supply and installation of the systems, but also design, energy diagnoses, energy performance certificates (EPCs), storage systems and charging infrastructure.
Contributions and benefits for citizens, businesses and public administrations
For the private citizens, the contribution finances the replacement of systems with heat pumps, hybrid or biomass systems, the installation of solar thermal systems and the replacement of electric or gas water heaters with heat pump models. For companies e public administration, in addition to these interventions, more complex works are planned such as thermal insulation, replacement of window frames, solar shading, efficient lighting systems, building automation, charging stations and photovoltaic systems with storage. third sector entities, assimilated to public administrations, can access incentives for both residential and non-residential buildings.
How to apply for the new Thermal Account
The question must be presented to the GSE, directly from the user or with the support of retailers and designers. The process is faster than the ecobonus, thanks to the option to use pre-qualified products, which allows for fast-track access and faster funding.
The application rules, still being defined, will establish the How to submit applications and the criteria of contribution calculation, and should be published within two months of the measure coming into force.
