2025 Building Bonuses

The 2025 budget law reorganized all tax bonuses in construction and introduced some new features:

• The "building renovation" and "energy efficiency" bonuses remain incentivized at a rate of 50% only for main homes (first home), while the rate is reduced to 36% for second homes.The spending limit remains unchanged at €. 96.000;

• The "architectural barrier" bonus still enjoys the rate of 75% with a spending ceiling of €. 48.000. "Architectural barrier" works are any renovations that eliminate obstacles for disabled people;

• The furniture bonus maintains the rate at 50% for a spending limit of €. 5.000. This applies only if you do a building renovation or install energy efficiency works, i.e. if you do a renovation on your house, you have this bonus so you can purchase new furniture.

In 2025, the rates and spending limits change for beneficiaries who declare incomes exceeding €. 75.000 and family coefficients are also introduced based on the number of dependent children:

• For incomes between €. 75.000 and €. 100.000 the deductible amount is equal to €. 14.000;

• For incomes exceeding €100.000 the deductible amount is €. 8.000

• These amounts must be multiplied by the family coefficients established, based on the number of fiscally-dependent children:

  • 0.50 if there are no dependent children;

  • 0.70 for one dependent child;

  • 0.85 for two dependent children;

  • 1.00 for two or more dependent children.