Building Bonus 2025: Here's How Tax Breaks Are Changing

2025 promises to be a crucial year for those who intend to carry out renovation and redevelopment interventions on properties thanks to the new building bonuses. These tax breaks have been updated and improved to favor an ever-increasing number of homeowners and construction companies, while promoting the adoption of more sustainable and energy-efficient solutions.

In our comprehensive guide, we will outline the regulatory changes introduced by the 2025 budget law and the tax benefits that these tools offer. We will also clarify the access requirements and practical procedures to benefit from the incentives, offering useful advice to maximize the benefits. Whether you are a private homeowner or a professional in the sector, this guide will provide you with all the information you need to make informed and advantageous choices in the panorama of building incentives of 2025.

Table of Contents

• What are building bonuses?
• Why Are They Important for Homeowners?
• What's new in the 2025 Building Bonus?
• Changes to Construction Bonuses in 2025
• Superbonus: News After the 2025 Budget Law
• Restrictions on Deductions for Income Over 75,000 Euros
• Building Bonuses: Which Are Available in 2025?

Introduction to Building Bonuses 2025

What are building bonuses?

Building bonuses are tax incentives implemented by the government to to support And to encourage property owners to undertake renovation and energy improvement works. These tools, often in the form of tax deductions, aim to make homes more modern, safe and energy efficient. In practice, building bonuses cover a significant part of the expenses incurred for specific interventions, such asthermal insulation, the replacement of window frames, theSolar panel installation or the renovation of facades.

The main goal is to encourage a more sustainable to construction, reducing energy consumption and CO2 emissions, while enhancing the value of the national real estate assets. Thanks to these incentives, owners can not only improve the comfort and efficiency of their homes, but also benefit from significant economic savings in the long term.

Why Are They Important for Homeowners?

Building bonuses are of fundamental importance to homeowners for several reasons. First, they offer a concrete opportunity to economic savings, allowing significant portions of the expenses incurred for renovation or energy improvement work to be amortized. This makes it more accessible to carry out interventions that might otherwise be costly.

Secondly, by adopting energy efficiency solutions, owners can benefit from a reduction of home operating costs, such as energy bills, while also improving living comfort. Better insulation, for example, helps maintain more stable internal temperatures, reducing the need for constant heating or cooling.

Furthermore, the building bonuses increase the market value of the property. Homes that have undergone significant improvements in terms of energy efficiency and safety are more attractive to potential buyers, representing a long-term investment for the owners.

Finally, these benefits promote the environmental sustainability, incentivizing owners to opt for eco-friendly solutions that reduce carbon emissions and promote greener development of residential areas. This not only contributes to environmental protection, but aligns owners with regulations that are increasingly oriented towards asustainable construction.

What's new in the 2025 Building Bonus?

Regulatory Changes and Implications

The tax incentive for building heritage recovery interventions is regulated by article 16 bis of the Presidential Decree 917/86. This incentive consists of a relief from Irpef, divided into 10 annual installments of equal amount, equal to 36% of the expenses incurred, with an overall maximum limit of 48,000 euros for each real estate unit.

It should be noted that, for expenses incurred between 26 June 2012 and 31 December 2024, the relief has been increased to 50% and the maximum spending limit raised to 96,000 euros per real estate unit. Although this 50% measure is about to end, the budget law has introduced some innovations.

In particular, the intention is to implement a transitional regime, by modifying paragraph 1 of article 16 of Legislative Decree 63/2013, which provides for owners who use the unit as a primary residence:

• A rate of 50% for expenses incurred in 2025, up to a maximum limit of 96,000 euros;
• A rate of 36% for expenses incurred in the years 2026 and 2027, maintaining the maximum limit of 96,000 euros.

For all interventions carried out on real estate units other than the main residence, the transitional regime establishes:

• A rate of 36% for expenses incurred in 2025;
• A 30% rate for expenses incurred in 2026 and 2027, with the same limit of 96,000 euros.

With regard to eco bonus And earthquake bonus, the extensions include:

• A 50% rate for expenses incurred in 2025 for primary residences (which drops to 36% for those incurred in 2026 and 2027);
• A rate of 36% for expenses incurred in 2025 for non-principal residences (reduced to 30% for those incurred in 2026 and 2027).

Furthermore, the deadline for the furniture bonus, with a rate of 50% and a ceiling of 5,000 euros.

The legislation on eco bonus And building redevelopment has been modified, excluding from the new deduction provided for the ecobonus and building redevelopment the interventions of replacing winter heating systems with boilers powered exclusively by fossil fuels, in line with what is required by the Green House Directive, unless they are part of a hybrid system that combines a condensing boiler and a heat pump.

Insights

Starting from October 15, 2024, will cease the Super bonus, while the Furniture Bonus and the Architectural Barriers Bonus will be confirmed for 2025. The latter will cover expenses for installations such as elevators, freight elevators, external lifts, and the replacement of stairs with ramps, but will exclude interventions such as the renovation of bathrooms and fixtures.

Changes to Construction Bonuses in 2025

Superbonus: News After the 2025 Budget Law

December 31, 2024 will mark the end of the 70% Superbonus rate, which was significantly reduced by the regulations issued in 2023 and 2024. In this regard, President Giorgia Meloni and the Minister of Economy and Finance, Giancarlo Giorgetti, have repeatedly reiterated their intention to eliminate all tax breaks in construction, with the exception of the structural ones provided for by Article 16-bis of Presidential Decree no. 917/1986.

Regarding the Superbonus, the 2025 budget bill introduces some changes. Paragraph 56 updates Article 119 of the Legislative Decree of 19 May 2020, no. 34.

• Letter a) inserts a new paragraph 8-bis.2. to Article 119, which specifies that the 65% deduction for expenses incurred in 2025 will be granted exclusively for works already started or for which, by 15 October 2024, the following has been:
  A) submitted the Certified Communication of Commencement of Works (CILA) pursuant to paragraph 13-ter for interventions other than condominium ones;
  B) the assembly resolution authorising the works has been adopted and the CILA has been presented pursuant to paragraph 13-ter, for works in condominiums;
  C) the request for the permit has been submitted, in the case of demolition and reconstruction of buildings.
• Letter b) introduces a new paragraph 8-sexies. to Article 119, which offers the possibility of distributing the deduction relating to expenses incurred between 1 January 2023 and 31 December 2023 into ten equal annual installments. In detail, it provides that taxpayers can opt for the installment plan for expenses incurred during 2023, starting from the 2023 tax period. For further details, see the legislation "Superbonus 2023 in ten years".

The methods and times for choosing this option are also specified. It is established that the choice is irrevocable and must be made through a supplementary tax return for the 2023 tax period, to be presented, making an exception to article 2, paragraph 8, of the Presidential Decree of 22 July 1998, n. 322, within the deadline for submitting the tax return for the 2024 tax period.

If the supplementary declaration shows a higher amount of tax due, this must be paid, without penalties or interest, by the deadline for settling income taxes for the 2024 tax period.

Restrictions on Deductions for Income Over 75,000 Euros

Among the new features of 2025 for tax deductions are restrictions for higher incomes. In particular, two brackets have been introduced with corresponding deductible thresholds:

• 14,000 euros for those earning over 75,000 euros
• 8,000 euros for those who exceed 100,000 euros

These amounts will be further reduced through a proportional calculation based on the number of children. If a family has no children, the maximum threshold will be reduced by 50% (therefore halved). With one child, the multiplication will be by 0.7, with two children by 0.85, and will remain unchanged (multiplied by 1) for families with three children or at least one child with a disability.

This system does not act directly on the tax reduction, but on the amount of expenses eligible for the calculation of deductions. For those expenses that provide for a deduction spread over several years, the maximum must be calculated based on the annual installments.

For example, if a childless couple with an income of €100,000 had deducted 50% of €100,000 last year, they would have gotten a deduction of €5,000 per year. Starting this year, their annual deductible ceiling will be €8,000, but reduced by 50% because they have no children, resulting in €4,000 per year.

Building Bonuses: Which Are Available in 2025?

Renovation Bonus

It offers a deduction on expenses for building renovation work carried out on common areas of residential buildings and on single real estate units of any cadastral category and related appurtenances. For 2025, the deduction is 36%, increased to 50% for primary residences, on a maximum spending limit of 96,000 euros per property, divided into 10 equal annual installments.

Eco bonus

It provides tax deductions for energy efficiency improvements on all types of properties, including thermal insulation work, installation of heat pumps and boilers, with a strong emphasis on the use of renewable energy technologies. In 2025, the deduction is 36%, increased to 50% for primary residences, divided into 10 equal annual installments.

Earthquake bonus

It offers incentives for anti-seismic interventions, focusing on the structural safety of buildings, including those in historic centers. For 2025, the deduction is 36%, increased to 50% for first homes, on a maximum of 96,000 euros per property, distributed in 5 equal annual installments.

Super bonus

It facilitates various energy improvement and seismic risk reduction interventions. Some activities are considered "driving" and allow direct access to the deduction, while other "driven" activities benefit from the Superbonus only if carried out together with one of the main works. In 2025, the deduction is 65%, divided into 10 equal annual installments, reserved only for expenses initiated by condominiums, owners of buildings with two to four separately registered real estate units and ONLUS, before October 15, 2024.

Architectural Barriers Bonus

It provides a deduction for interventions that aim to overcome or eliminate architectural barriers. In 2025, the deduction is 75% on a spending limit of 50,000 euros per real estate unit, distributed in 5 equal annual installments.

Furniture Bonus

It grants a deduction for the purchase of furniture and large appliances with high energy efficiency, related to building renovation works, and intended for furnishing the property being renovated. For 2025, the deduction is 50%, divided into 10 equal annual installments, on an amount not exceeding 5,000 euros.

Final considerations

In conclusion, 2025 looks set to be a year full of opportunities for those who intend to improve, , to renovate or make your homes more efficient thanks to the various building bonuses available. These tools offer significant tax advantages, allowing you to amortize a significant portion of the expenses incurred for renovation, energy efficiency and earthquake safety interventions.

The Renovation Bonus, , the Ecobonus and the Earthquake bonus guarantee attractive deductions for a wide range of works, while the Superbonus, albeit with restrictions, continues to encourage overall improvement interventions on buildings. Furthermore, the Architectural Barriers Bonus and the Mobile Bonusthey complete the panorama of incentives, respectively supporting the overcoming of architectural barriers and the purchase of efficient furniture and household appliances.

By making proper use of these incentives, property owners can not only improve the efficiency and the comfort of their homes, but also contribute to a more sustainable environment sustainable. Opting for these benefits therefore represents not only a immediate economic advantage, but also a far-sighted investment in the valorization of one's real estate assets.

You can buy everything you need for your renovation work on Elettroclick, taking advantage of the active bonuses. Visit the page Tax breaks to find out the procedures to follow to request deductions.