In 2025, the so-called “Boiler Bonus” will continue to represent an important opportunity for those who want replace your heating system.
Although technically there is no specific bonus dedicated exclusively to boilers, the term refers, in fact, to a set of tax breaks such as the Ecobonus, the Renovation Bonus and the Thermal Account, which allow you to obtain important deductions for the purchase and installation of highly energy efficient systems.
However, from 2025, following the restrictions imposed by Green Homes Directiveplants powered exclusively by fossil fuels will be excluded from the incentives.
But which plants will be able to benefit from the concessions? What conditions must be respected to obtain the tax discount?
Let’s find out all the details together.
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Renovation Bonus 2025: how to get the discount on the boiler
In 2025, the Restructuring Bonus will continue to provide the possibility of deduct 50% of the expenses incurred for the purchase and installation of high efficiency boilers, with a maximum limit of 96,000 euros per real estate unit. The incentive is divided into 10 annual installments of the same amount and can be requested by those who bear the expenses, regardless of residence in Italy.
In detail, the Restructuring Bonus covers the replacement of condensing boilers of energy class A, intended for space heating or the production of domestic hot water, even without advanced thermoregulation systems. The intervention is one of the extraordinary maintenance workswhich is why the relief applies only if the intervention leads to an improvement in the energy efficiency of the property.
The following can benefit from the deduction:
- Natural persons;
- Condominiums;
- Owners of residential properties;
- Tenants or borrowers who directly bear the expenses.
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Thermal Account: Non-repayable contributions for boilers and hybrid systems
The Thermal Account 2.0 represents an alternative measure to tax bonuses to incentivize energy efficiency, offering a non-repayable contribution for the replacement of heating systems with low environmental impact systems. In 2025, this incentive covers up to 65% of the expenses incurreddepending on the type of intervention and the technology installed.
Specifically, the Thermal Account provides:
- Up to 40% for the replacement of high efficiency condensing boilers.
- Up to 65% for the installation of boilers hybrid (heat pump + condensing boiler).
- Up to 65% for replacement with heat pumps or biomass plants high efficiency.
Among the permitted interventions are:
- There replacement of winter air conditioning systems existing with biomass-fueled generators or heat pumps.
- THE’installation of solar thermal collectors for the production of domestic hot water.
- THE’adaptation of heat distribution and regulation systems.
Unlike Ecobonus and Renovation Bonus, the Thermal Account provides a direct cash refundin a single solution for expenses up to 5,000 euros and in multiple installments for higher amounts.
This size is available for private, businesses And public administrationswith simplified access for those who purchase devices included in the GSE catalogue (Energy Services Manager).
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Ecobonus 2025: deduction for the purchase and replacement of the boiler
The 2025 Ecobonus continues to offer a 50% tax deduction for replacing boilers with more energy efficient models. The benefit consists of a reduction in IRPEF or IRES, divided into 10 annual installments of the same amount. However, in order to access this benefit, it is necessary that the intervention takes place on existing real estate units or buildings, regularly registered or in the process of being registered, without distinction of cadastral category (including rural properties and properties instrumental to business or professional).
The boilers eligible for the benefit are exclusively high efficiency ones, including:
- Hybrid systems: composed of a heat pump integrated with a class A or higher condensing boiler.
- Biomass boilers: equipped with advanced thermoregulation systems (classes V, VI or VIII).
- Condensing hot air generators: with high energy performance.
The expenses eligible for 50% include not only the purchase and installation of the boiler, but also any interventions on the distribution network, regulation and control devices, and water treatment systems. The professional costs for energy certification and the building adjustments necessary for the intervention are also included in the relief.
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Superbonus 2025: enhanced deductions for hybrid boilers
In 2025, the Super bonus continues to represent one of the most advantageous benefits for those who wish to improve the energy efficiency of their property. The deduction for boiler replacement can reach up to 70% in 2024with a reduction to 65% in 2025but only if the intervention is part of the works driven by other main interventions such as thermal insulation or the global redevelopment of the building.
The boilers eligible for the Superbonus are exclusively those hybridi.e. systems composed of one heat pump integrated with one condensing boiler class A or higher, controlled by a centralized system that optimizes their joint operation.
Conditions for accessing the Superbonus:
- Work started by October 15, 2024;
- Interventions carried out on condominiumsbuildings with 2-4 real estate unitsONLUS, APS and voluntary associations;
- The intervention must concern the common parts of condominium buildings or multi-family buildings.
This relief is not available for boilers powered exclusively by fossil fuels, in line with European directives for the energy transition.
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Conclusion: which Boiler Bonus to choose in 2025?
In 2025, those who want to replace their boiler with a more energy efficient system have several tax saving opportunities available. THE’Ecobonus and the Renovation Bonus allow you to obtain tax deductions 50%while the Super bonus offers an advantage up to 65% for towed interventions.
Finally, the Thermal Account guarantees a direct contribution up to 65% of the expense incurred, particularly advantageous for hybrid and low environmental impact systems.
With the Green Homes Directive which from 2025 limits incentives for boilers powered exclusively by fossil fuels, it becomes essential to move towards solutions hybrid or high energy efficiency to access tax benefits.
