The 2025 Budget, currently under discussion in the Chamber which will be voted on tomorrow (the government has given its vote of confidence), represents a turning point for the construction sector and for Italian families who wish to invest in the energy and structural requalification of their homes.
Between expected extensions and new provisions, the text of the Budget Law aims to make the incentives more targeted and sustainable, also introducing new opportunities and important restrictions, such as the stop to incentives for gas boilers.
But what really changes for those who intend to take advantage of the construction bonuses? And what are the opportunities to seize before the next deadlines?
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Restructuring Bonus 2025: extensions and new rates
The renovation bonus, intended for the recovery of the building heritage, was extended until 2033. However, starting from 2025, decreasing rates will be applied and differentiated based on the type of home. For first homes, the rate will remain at 50% in 2025, maintaining the spending ceiling at 96,000 euros.
In 2026 and 2027, the deduction will drop to 36%, while from 2028 to 2033 it will stabilize at 30%, with a reduction in the spending ceiling to 48,000 euros.
Homes other than the first home will see a faster reduction: the rate will already be 36% in 2025, and will then drop to 30% in the following two years. The Budget also introduces a new criterion for calculating deductible expenses, which considers the family’s income, the number of children and the presence of disabilities.
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Ecobonus 2025: single rates and new rules for energy sustainability
The 2025 ecobonus marks an important step towards the simplification of tax deductions for energy efficiency interventions. The maneuver introduces asingle rate for all types of worksimplifying the regulatory landscape.
For first homes, the rate will be set at 50%, guaranteeing a significant incentive for those who intend to improve the energy efficiency of their main home. For homes other than the first home and for non-residential properties, however, the rate will be reduced to 36%.
In the following two years, between 2026 and 2027, the deductions will see a further decrease: the rate will drop to 36% for first homes and 30% for other properties. This gradual reduction aims to stimulate interventions as early as 2025, offering more favorable conditions for those who act promptly.
An important innovation concerns the calculation of deductible expenses, which will no longer be uniform. Starting from 2025, in fact, the maximum ceiling will be determined by family income and will take into account the composition of the household, with particular attention to large families or with members suffering from disabilities.
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Superbonus 2025: restrictions and partial extensions
The superbonus, which in recent years has represented one of the most relevant incentives for the energy and structural requalification of buildings, will undergo important restrictions starting from 2025. 65% deduction it will only be applicable to interventions for which the first step has been completed by October 15, 2024.
For condominiums, by this date, the assembly resolution must have been adopted and the CILAS (Superbonus Asseverated Notice of Commencement of Work) must have been presented. For interventions on single-family or multi-family buildings with a single owner, it will be necessary to present the CILAS, while for demolitions and reconstructions the qualification must have been requested.
Furthermore, the Maneuver provides the possibility of divided into ten annual installments the superbonus accrued for expenses incurred between 1 January and 31 December 2023. This solution intends to alleviate the tax burden for those who have already started the works, but drastically reduces the possibility of accessing the superbonus for new interventions.
The superbonus therefore remains an available tool only for those who have already planned the interventionsunderlining a change in strategy that limits the massive use of this benefit.
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Sismabonus 2025: extensions and new limits
The Sismabonus, intended for anti-seismic safety measures in buildings, has been extended until 2027 with important updates. Starting from 2025, the rates will be standardized but differentiated based on the type of property. For first homes, the deduction will be 50%, while for homes other than the main one and non-residential properties it will drop to 36%.
In the two-year period 2026-2027the rate for first homes will drop to 36%while for other homes and properties for other uses it will be reduced to 30%. As with other building bonuses, the sismabonus also introduces the spending ceiling criterion calculated on the basis of family income, the number of children and the presence of members with disabilities.
The earthquake purchase bonus also remains active, intended for those who purchase earthquake-proof properties rebuilt by companies in seismic risk areas. In this case, the rate will be 50% for first homes and 36% for non-principal properties in 2025, before decreasing to 36% and 30% respectively in subsequent years.
The earthquake bonus confirms itself as a fundamental measure to encourage housing safety, especially in areas at risk, while at the same time guaranteeing economic benefits proportionate to the needs of families.
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Stop incentives for gas boilers: a sustainable turning point
From 2025, the Budget will definitively eliminate tax incentives for the replacement of boilers powered exclusively by fossil fuels. This measure represents a decisive step towards the adoption of greener technologies aligned with European emissions reduction objectives.
However, hybrid heating systems, which combine at least two different technologies, such as heat pumps and solar thermal panels, remain eligible for incentives. This choice aims to promote more efficient and integrated solutions, capable of reducing overall energy consumption.
For example, hybrid solar, which combines solar thermal panels with supporting boilers, represents one of the technologies that will continue to benefit from subsidies.
The turning point reflects the growing attention to the ecological transition, pushing citizens to prefer systems based on renewable sources or mixed solutions. The European Commission has provided guidelines for this transition, clearly defining which technologies will be excluded or admitted to incentives.
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Furniture Bonus 2025: confirmations and new opportunities
The 2025 Budget extends the furniture bonus until the end of next year, confirming the conditions currently in force. The 50% tax deduction will be applicable for expenses up to a maximum of 5,000 euros, incurred for the purchase of furniture and large appliances following renovation works.
Appliances must meet minimum energy efficiency standards, with classes no lower than class A for ovens, E for washing machines, washer-dryers and dishwashers, and F for refrigerators and freezers.
This incentive aims not only to renew the design and functionality of domestic environments, but also to promote energy efficiency, reducing consumption in homes.
The furniture bonus confirms itself as a valuable tool for families, combining benefits for structural interventions and purchases that improve the quality of daily life. However, the incentive is contingent on carrying out documented renovation workssomething to consider carefully before planning the purchase.
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Green Bonus and Architectural Barriers Bonus: current status and prospects
The 2025 Budget does not provide for an extension for green bonuswhich will cease to be valid on 31 December 2024. This concession, which offers a 36% deduction for landscaping of gardens and terraces, will no longer be available starting next year. The lack of extension represents a setback for those who wanted to improve the outdoor spaces of their homes with the support of tax incentives.
However, the rules for the architectural barriers bonusvalid until 31 December 2025. This concession allows a 75% deduction on expenses incurred for the installation of lifts, stairlifts, lifting platforms and other solutions aimed at improving the accessibility of buildings. The measure confirms itself as a fundamental support for people with disabilities and for families who wish to make their homes more inclusive.
These provisions reflect the Government’s desire to focus incentives on structural interventions with greater impact, while leaving room for targeted measures for particular needs.
