For expenses incurred in 2026, anyone renovating their main home, as owner or holder of a real right, can deduct 50% up to 96,000 euros per unit; in other cases 36%. This is set by the 2026 Budget Law.
Under current law, for 2027 expenses the rates fall to 36% for the main home and 30% in other cases, with the same ceiling. Expenses for replacing systems with fossil-fuel boilers remain excluded.
The date of payment counts: to get the higher rate, expenses must be incurred by 31 December 2026. Any changes in the budget law for 2027 should be checked before deciding.
Update of 1 November 2026: on 28 October the Council of Ministers approved the budget bill for 2027, which also keeps 50% for the main home and 36% for other homes for 2027 expenses: the details are in our news on the 2027 budget. Until Parliament approves it, what is written above applies.
Sources
Where the data, rules and figures quoted here come from.
- 1.Agenzia delle Entrate: Ristrutturazioni edilizie – che cos'è (aggiornata al 29 luglio 2026)
- 2.Ristrutturazioni edilizie: la misura della detrazione e i limiti, Agenzia delle Entrate · accessed on 29 September 2026
