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Tax incentives for renovations and energy efficiency improvements 2025
Incentives of up to 50% for building and energy-saving interventions

The 2025 Budget Law introduced significant updates to tax deductions for the construction sector, with a particular focus on environmental sustainability and energy efficiency optimization. This guide provides a detailed overview of the new provisions relating to the Home Bonus and the Ecobonus, two key incentives to encourage renovations and improvements to the energy efficiency of buildings.

The information in this section is purely indicative. Caldaiemurali.it cannot be held responsible for any interpretations of current regulations regarding tax incentives. Customers are advised to consult an accountant or project manager to ensure the proper handling of their deduction request.

Home Bonus and Ecobonus: What are they?
Home Bonus
This tax relief is intended for taxpayers who undertake building renovations, including routine and extraordinary maintenance, restoration, and conservative renovation.

Ecobonus
This incentive is designed to promote the energy efficiency of buildings by financing projects such as the installation of photovoltaic systems, thermal insulation, and the adoption of high-efficiency air conditioning systems.

Ecobonus: 50% and 36% tax deductions
For work aimed at improving the energy performance of a property, a tax deduction of up to 50% is available for primary residences and 36% for second homes. The relief applies exclusively to projects aimed at reducing the energy consumption of existing buildings.

Projects eligible for the 50% tax deduction
For expenses incurred on a primary residence, a 50% tax deduction is available in the following cases:

  • Improving the energy efficiency of existing buildings.
  • Installation of solar panels for energy production.
  • Replacement of winter air conditioning systems with high-efficiency heat pump systems (air-to-air conditioners).
  • Installation of air-to-water chillers and minichillers for heating and cooling, with the option of including system terminals (fan coils) if purchased at the same time as the generator.
  • Replacement of traditional water heaters with high-efficiency heat pump models (COP greater than 2.6).
  • Installation of hybrid systems consisting of a heat pump integrated with a condensing boiler.
  • Purchase of smart devices for remote control of heating, domestic hot water production, and air conditioning systems (excluding smartphones, tablets, and PCs).
  • Installation or replacement of biomass-fired heat generators.


Who is eligible for the Ecobonus?
The tax relief is available to all taxpayers, including those earning business income, provided they own the property or have a right to use it at the time of the energy retrofit. The Ecobonus will be reimbursed in annual installments spread over 10 years.
Expenditure Limits
Regardless of the building's cadastral category, the maximum deductible expenses are set at:

  • €14,000 for taxpayers with income between €75,000 and €100,000.
  • €8,000 for those declaring income above €100,000.

Renovation Bonus: 50% and 36% Deductions
For those carrying out building renovations, current legislation allows for a 50% IRPEF deduction on expenses incurred for a primary residence and a 36% deduction for second residences, valid until December 31, 2025.

Who can apply for the Renovation Bonus?
The benefit is available to all taxpayers required to pay IRPEF, regardless of their residence in Italy. The right to the deduction is not limited to property owners; it can also be claimed by those who hold a right of enjoyment of the property or who directly pay for the renovations.
Expenditure Caps
The maximum deductible expense limit is set at:

  • €14,000 for taxpayers with incomes between €75,000 and €100,000.
  • €8,000 for those declaring an income of more than €100,000.

Bonuses cannot be combined.
It is important to emphasize that tax breaks cannot be combined. For projects eligible for both the Renovation Bonus and the Ecobonus, taxpayers must choose which incentive to apply for. Furthermore, these deductions are not compatible with the Conto Termico 2.0 (Thermal Account 2.0), a government incentive program for projects aimed at improving energy efficiency and generating energy from renewable sources.