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Building bonuses for 2025.

Writer's picture: Bernardo CallaiBernardo Callai

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;

  • The furniture bonus maintains the rate at 50% for a spending limit of €. 5.000.


The rates and spending limits change for beneficiaries who declare incomes exceeding in 2025 €. 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:

  1. 0.50 if there are no dependent children;

  2. 0.70 for a dependent child;

  3. 0.85 for two dependent children;

  4. 1.00 for two or more dependent children.


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