2025 marks a new chapter for the Ecobonus, the tool that encourages energy efficiency interventions on buildings in Italy. With the budget bill currently under discussion, the government has envisaged a three-year extension for the Ecobonus, introducing substantial changes to tax rates, with the aim of making the system simpler but, at the same time, less advantageous than in the past.
Let’s find out together how it will work and what awaits us for the future of this important incentive.
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How will the Ecobonus work in 2025?
Starting from 2025, the Ecobonus will offer a single deduction for all types of energy efficiency interventions, but with rates differentiated based on the type of property. For first homes, the deduction will be 50%, while for second homes and non-residential properties the rate will drop to 36%.
This innovation represents a simplification compared to the current system, in which the rates vary depending on the type of intervention carried out and the energy saving obtained.
The government’s intent is to facilitate work on major buildings, while at the same time reducing the tax burden on the state.
The changes will not only concern 2025: the bill also provides for a gradual reduction in rates over the following two years. In the 2026 and 2027In fact, the deduction for interventions on first homes will drop to 36%while for second homes and non-residential properties the rate will be 30%.
This gradual reduction in deductions is designed to incentivize short-term interventions, pushing owners to carry out energy efficiency work before the tax advantages become less generous.
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A transition towards new benefits: what are the government’s objectives?
The changes envisaged for the Ecobonus reflect the government’s desire to accompany the country towards a more modern incentive system aimed at achieving European objectives in terms of energy and sustainability.
In particular, the Ecobonus 2025-2027 is placed as a temporary measure, a “buffer” that will allow us to start a transition towards new tax breaks that will be modulated on the basis of the actual energy performance of buildings.
The government has already announced that, starting from 2027, deductions will likely be linked to the ability of buildings to improve their energy class. These incentives will also be integrated with additional financial instruments, such as subsidized interest loans, in order to make energy efficiency interventions more accessible for owners.
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Ecobonus and Green Homes directive: towards achieving European objectives
The revision of the Ecobonus is closely linked to the need to respect the objectives imposed by the European Union’s Green Houses Directive and the National Integrated Plan for Energy and Climate (PNIEC). These tools require a progressive reduction of polluting emissions, improving the energy performance of buildings throughout the national territory.
The Italian government seems intent on reorganizing the incentive system based on these directives, to ensure that interventions on buildings are targeted and sufficiently incentivized.
If the current Ecobonus model, based on decreasing rates, may seem less attractive than in the past, it is clear that the future will see a greater focus on the energy performance and sustainability of buildings.
Property owners planning significant interventions in the coming years may need to carefully evaluate the right time to proceed, taking into account the progressive reduction of tax deductions.
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Conclusion
The 2025 Ecobonus introduces a series of significant innovations which will concern both the tax rates applicable to energy efficiency interventions and the progressive transition towards an incentive system more aligned with European objectives.
Although the deductions foreseen for the future are less generous than in the past, it is important to carefully plan the efficiency works to take advantage of the best conditions available.
Furthermore, the prospect of incentives based on the energy performance of buildings opens up new opportunities for those who wish to reduce the environmental impact of their homes.
