Guide to Home Bonuses and Ecobonus 2025: Opportunities and News
In 2025, the landscape of tax breaks for the home has undergone some important changes, with the aim of rationalizing incentives and making public spending more sustainable. Among the main bonuses available are the Home Bonus for building renovations and the Ecobonus for energy efficiency. Let’s see what are the news, the requirements and how to access it.
Home Bonus 2025: Deduction for Building Renovations
The Home Bonus allows a 50% tax deduction for building renovation work on residential properties. The deduction applies to a maximum expense of €48,000 per property unit (reduced from €96,000 in previous years) and must be divided into 10 annual instalments.
Eligible interventions:
- Extraordinary maintenance (renovation of systems, floors, fixtures, bathrooms, etc.).
- Building renovations and extensions allowed by law.
- Construction of appurtenant garages.
- Elimination of architectural barriers.
- Installation of security systems (alarms, railings, armored doors).
- Wiring and installation of home automation systems.
Who can benefit from it:
- Owners and bare owners.
- Tenants and borrowers.
- Cohabiting family members of the owner.
- Members of cooperatives and condominiums for work on the common areas.
Ecobonus 2025: Deduction for Energy Saving
The Ecobonus is designed to incentivize energy efficiency interventions in buildings, both residential and instrumental (offices, shops, warehouses). For 2025, the tax deduction has been standardized at 50% for main residences and 36% for other properties, with a distribution over 10 years.
Eligible interventions:
- Insulation of the building envelope (thermal insulation, roof and floor insulation).
- Replacement of windows with energy-efficient windows.
- Installation of heat pumps, condensing boilers and efficient air conditioning systems.
- Solar thermal panels for the production of domestic hot water.
- Building automation systems for the management of energy consumption.
Sismabonus 2025: Deduction for Seismic Improvement
The Sismabonus remains active for those who carry out structural interventions aimed at improving the seismic safety of buildings located in areas classified as at risk (zones 1, 2 and 3). The deduction is now 50% for main residences and 36% for other properties, with a maximum ceiling of 96,000 euros per property unit.
Requirements:
- The intervention must be certified by a qualified technician.
- The improvement must be certified with the transition to a lower seismic risk class.
75% Architectural Barriers Bonus
Until 31 December 2025, the 75% deduction for interventions to remove architectural barriers remains in force. This facility is spread over 5 years and provides for variable expenditure ceilings:
- 50,000 euros for single-family buildings.
- 40,000 euros per unit in buildings up to 8 units.
- 30,000 euros for units in buildings with more than 8 units.
Eligible interventions:
- Installation of lifts and stairlifts.
- Adaptation of bathrooms and doors to facilitate access for people with disabilities.
Furniture and Appliances Bonus 2025
The Furniture Bonus has been extended until 31 December 2025, but with a reduced expenditure ceiling of €5,000 per housing unit (compared to €8,000 in 2023). The deduction is 50% for the purchase of furniture and large appliances (energy class A for ovens, F for dishwashers, refrigerators and freezers).
Access and Documentation
To access these bonuses, you must:
- Obtain the building permit (if required for the specific intervention: CILA, SCIA, Building Permit).
- Make traceable payments by bank transfer, with specific reason.
- Keep tax records, including invoices and transfer receipts.
- For the Ecobonus and the Sismabonus, send the documentation to ENEA within 90 days of the end of the works.
Important News of 2025
- Reduction of the expenditure ceilings for the Home Bonus (from 96,000 to 48,000 euros).
- Homogenization of rates: building incentives converge on 50% for first homes and 36% for other properties.
- Maximum ceiling for high incomes: those with an income over 75,000 euros can only deduct up to 14,000 euros per year for construction work.
