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Italy's 2025 renovation bonuses maintain several key incentives for property owners, though with adjusted deduction rates and tighter conditions compared to previous years.
The Italian government has confirmed that major bonuses like the House Renovation Bonus and Ecobonus continue in 2025, but with differentiated rates favoring primary residences over secondary properties. Primary residences now benefit from 50% deductions while other properties receive 36% deductions, representing a strategic shift to support homeowners over investors.
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Italy's 2025 renovation bonuses offer 50% deductions for primary residences and 36% for secondary properties, with a maximum spending limit of €96,000 per property unit.
The main incentives include the House Renovation Bonus, Ecobonus for energy efficiency, and Sismabonus for seismic upgrades, all available to both residents and non-residents who meet documentation requirements.
| Bonus Type | Primary Residence Rate | Secondary Property Rate | Maximum Limit | Deduction Period |
|---|---|---|---|---|
| House Renovation Bonus | 50% | 36% | €96,000 | 10 years |
| Ecobonus (Energy) | 50% | 36% | €96,000 | 10 years |
| Sismabonus (Seismic) | 50% | 36% | €96,000 | 10 years |
| Barrier Removal | 50% | 36% | €96,000 | 10 years |
| Garden/Green Spaces | Limited availability | Limited availability | Variable by region | Variable |
What types of renovation bonuses are officially confirmed by the Italian government for 2025?
The Italian government has officially confirmed four main renovation bonuses for 2025.
The House Renovation Bonus (Bonus Ristrutturazioni) remains the cornerstone incentive, covering extraordinary maintenance and major renovations. The Ecobonus continues to support energy efficiency improvements, though at reduced rates compared to previous years.
The Sismabonus for seismic upgrades maintains its availability, particularly important given Italy's earthquake risk zones. Additionally, bonuses for barrier removal to improve accessibility remain confirmed for 2025.
Green space and facade bonuses have been significantly scaled back and are no longer prominent at the national level, though some regional authorities may still offer limited versions of these incentives.
As of September 2025, these four main bonuses represent the core of Italy's renovation incentive framework.
What percentage of costs can homeowners still deduct or claim under each bonus?
The deduction percentages in 2025 create a clear distinction between primary residences and other properties.
Primary residences benefit from 50% tax deductions across all major bonuses including the House Renovation Bonus, Ecobonus, and Sismabonus. This represents a significant advantage for homeowners living in their renovated properties.
Secondary homes, rental properties, and investment properties receive 36% deductions for the same renovation categories. This marks a reduction from previous years when many bonuses offered higher rates regardless of property type.
All deductions are claimed over 10 annual installments, meaning homeowners receive one-tenth of their total deduction each year for a decade. For example, a €50,000 renovation on a primary residence would yield €25,000 in total deductions, claimed as €2,500 per year for 10 years.
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Which specific types of works are covered under these bonuses in 2025?
The 2025 bonuses cover a comprehensive range of renovation works across multiple categories.
Energy efficiency improvements under the Ecobonus include thermal insulation, window and door replacements, high-efficiency heating systems, solar panel installations, and smart home energy management systems. These works must meet specific energy performance standards to qualify.
Structural and safety improvements cover extraordinary maintenance like roof repairs, structural consolidation, plumbing and electrical system upgrades, bathroom renovations, and building envelope improvements. Conservative restoration projects that preserve historical character while improving functionality are also eligible.
Seismic upgrades under the Sismabonus include foundation strengthening, structural reinforcement, anti-seismic joint installation, and building compliance improvements for earthquake safety standards.
Barrier removal works encompass accessibility improvements like ramp installation, elevator addition, door widening, and bathroom modifications for disabled access.
What is the maximum spending limit allowed for each type of bonus this year?
The maximum spending limit for 2025 is standardized at €96,000 per property unit across most major bonuses.
This €96,000 cap applies individually to the House Renovation Bonus, Ecobonus, and Sismabonus, meaning property owners can potentially access up to €288,000 in eligible expenses if they undertake qualifying works under all three categories.
The spending limit is calculated per property unit, not per owner, so owners of multiple properties can claim the full amount for each qualifying property. For condominiums, the limit applies to each individual unit rather than the entire building.
Seismic upgrade limits may vary by region and commune, with some high-risk earthquake zones offering enhanced limits or additional regional incentives beyond the standard €96,000 national cap.
Regional or municipal bonuses for specialized works like green spaces or facades typically have separate, lower spending limits that vary by local authority.
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Are these incentives available for both primary residences and second homes in Italy?
Yes, the 2025 renovation bonuses are available for both primary residences and second homes, but with significantly different deduction rates.
Primary residences receive the preferential 50% deduction rate, reflecting the government's priority to support homeowners who live in their properties. This includes any property that serves as the owner's main residence for tax purposes.
Second homes, vacation properties, and rental investment properties qualify for the reduced 36% deduction rate. This applies to any property that is not designated as the owner's primary residence.
The same €96,000 spending limit applies to both property types, ensuring that the total amount of eligible expenses remains consistent regardless of whether it's a primary or secondary residence.
Property classification for bonus purposes follows Italian tax residence rules, so owners must be prepared to document their primary residence status if claiming the higher deduction rate.
How do the 2025 bonuses differ from those offered in 2024 or earlier years?
The 2025 bonuses represent a significant shift toward supporting primary residences while reducing incentives for investment properties.
In 2024 and earlier years, many bonuses offered uniform deduction rates regardless of property type, with some categories reaching 65% or even higher percentages. The 2025 framework establishes the current 50%/36% split between primary and secondary properties.
The Superbonus, which previously offered 90-110% deductions for major energy and seismic improvements, has been completely phased out for new applications in 2025. This eliminates the most generous renovation incentive that was available in recent years.
Green space and facade bonuses, which offered substantial deductions in 2020-2023, have been largely discontinued at the national level for 2025, though some regional programs may still exist.
The standardization of the €96,000 spending limit across most categories provides more predictable planning compared to the varying caps that existed in previous years.
What deadlines apply in 2025 for starting and completing eligible renovation works?
The critical deadline for 2025 bonuses is that eligible expenses must be incurred during the 2025 calendar year.
Works do not need to be completed by December 31, 2025, but all qualifying payments must be made within the year to claim the 2025 deduction rates. This means homeowners can start projects in late 2025 and finish in 2026, as long as they pay eligible expenses before the year ends.
Projects that began in 2024 can only claim 2024 deduction rates, even if payments continue into 2025. The rate structure follows the year when expenses are actually incurred and paid.
Municipal and regional deadlines may impose additional time constraints, particularly for permits and authorizations that must be obtained before starting eligible works.
Property owners should plan to initiate projects early in 2025 to ensure sufficient time for permit approvals and to avoid year-end payment processing delays that could affect their deduction eligibility.
Can foreign property owners or non-residents also apply for these Italian renovation incentives?
Foreign property owners and non-residents can access Italian renovation bonuses, though they must meet specific procedural requirements.
Non-resident property owners must pay all qualifying expenses through an Italian bank account and provide proper documentation linking the payments to eligible renovation works. This requirement ensures proper tracking and compliance with Italian tax regulations.
Foreign owners have options for claiming deductions including direct tax credit application, credit transfer to third parties, or invoice discount arrangements with contractors who then claim the credit themselves.
Non-residents who don't file Italian tax returns may find credit transfer or invoice discount methods more practical than direct deduction claims, as these don't require annual Italian tax filing.
All foreign applicants must provide proper fiscal codes and maintain documentation meeting Italian tax authority standards, regardless of their residency status or nationality.
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What documentation is required to apply and prove eligibility for each bonus?
Documentation requirements for 2025 bonuses follow strict Italian tax authority standards.
All applicants must maintain detailed invoices and payment receipts showing the specific nature of works performed, with payments made through traceable methods like bank transfers or postal transfers that include proper reason codes and fiscal identification numbers.
Building permits or notifications (CILA, SCIA) must be filed with local authorities before starting works, depending on the renovation scope and local requirements. Energy efficiency projects require post-completion certifications demonstrating achieved performance standards.
Seismic upgrade projects need engineering assessments and compliance certifications showing improved earthquake resistance ratings. All documentation must be included in annual tax returns (Dichiarazione dei Redditi) when claiming deductions.
Professional invoices from qualified contractors, architects, or engineers must clearly identify the specific bonus category and eligible work types to support deduction claims during potential tax authority reviews.
Are there regional or municipal variations or additional incentives beyond the national ones?
Regional and municipal authorities across Italy offer varying levels of additional incentives beyond the national bonuses.
High-risk seismic zones in regions like Umbria, Abruzzo, and parts of central Italy often provide enhanced Sismabonus rates or extended spending limits for earthquake-resistant improvements.
Northern regions including Lombardy and Veneto frequently offer supplementary energy efficiency incentives that can be combined with national Ecobonus deductions, particularly for high-performance building upgrades.
Municipal governments in major cities like Rome, Milan, and Florence may provide additional deductions for historical building preservation or specific urban development projects that align with local planning objectives.
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What penalties or risks exist if the works or documentation do not fully comply with 2025 rules?
Non-compliance with 2025 bonus requirements carries significant financial penalties and deduction loss risks.
Property owners who fail to maintain proper documentation or make untraceable payments face complete loss of claimed deductions, potentially requiring repayment of already-received tax benefits plus interest charges.
Unauthorized works performed without required permits result in both building code violations and bonus ineligibility, with potential fines from local authorities in addition to deduction loss.
Misclassification of eligible works or claiming bonuses for ineligible expenses can trigger tax authority audits resulting in penalties ranging from 120% to 240% of the incorrectly claimed amount.
Contractors who incorrectly apply invoice discount or credit transfer arrangements may face professional sanctions, potentially leaving property owners liable for the full renovation costs without deduction benefits.
How can homeowners practically combine different bonuses to maximize savings on a single renovation project?
Strategic bonus combination can significantly maximize renovation savings when properly planned and executed.
Homeowners can simultaneously apply House Renovation Bonus for structural improvements, Ecobonus for energy efficiency upgrades, and Sismabonus for seismic strengthening on the same property, accessing up to €288,000 in eligible expenses across the three categories.
The key is ensuring that each claimed expense falls clearly within one bonus category to avoid double-claiming, which requires careful work specification and contractor invoicing that separates energy, structural, and seismic improvements.
Professional tax advisors or qualified architects can optimize renovation planning to maximize eligible expenses under each category while ensuring compliance with specific technical requirements for energy performance or seismic standards.
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Conclusion
This article is for informational purposes only and should not be considered financial advice. Readers are advised to consult with a qualified professional before making any investment decisions. We do not assume any liability for actions taken based on the information provided.
Italy's 2025 renovation bonuses provide substantial opportunities for property owners willing to navigate the updated framework of incentives and requirements.
The shift toward favoring primary residences with 50% deductions while maintaining 36% rates for secondary properties reflects the government's housing policy priorities, making renovation investments particularly attractive for homeowners compared to pure property investors.
Sources
- Italian House Renovation Bonus Guide - Arletti Partners
- Home Renovation Incentives Italy 2025 Update - Accounting Bolla
- Tax Incentives for Home Renovations Italy - Expats Living in Rome
- Circular July 2025 - 7BS Legal Advisory
- Home Renovation Government Bonuses - Casamare
- Italian Home Improvement Tax Credits - Studio Legale Metta
- Renovation Incentives Guide - E2Tech
- Building Bonuses Italy 2025 Budget Law - Arletti Partners