On 28 October the Council of Ministers approved the budget bill for 2027. For housing, the main measures concern rents and renovations.
Rents
For controlled-rent leases (canone concordato) the flat-tax rate on rental income (cedolare secca) falls from 10% to 5%, and to 1% for contracts with tenants up to 35 years old. The flat tax is also extended to commercial property.
| Lease | Today | In the bill |
|---|---|---|
| Controlled rent | 10% | 5% |
| Controlled rent, tenant up to 35 | 10% | 1% |
Source: Council of Ministers press release no. 195, 28 October 2026.
Renovations
The government's release confirms the tax deductions for building renovations for 2027. According to the government's announcement as reported by the press, they stay at 50% for the main home and 36% for other homes, with the ceiling of 96,000 euros per unit. Without the extension, from 2027 they would have fallen to 36% and 30%.
| Home | 2026 | 2027, current law | 2027, budget bill |
|---|---|---|---|
| Main home | 50% | 36% | 50% |
| Other homes | 36% | 30% | 36% |
Sources: 2026 Budget Law; Council of Ministers press release no. 195 and government statements of 28 October 2026.
Not law yet
It is a bill: Parliament must approve it by the end of the year and may change it. Until then the current rules apply. Anyone deciding on a lease or on works would do well to check the final text.
Sources
Where the data, rules and figures quoted here come from.
- 1.Governo: comunicato del Consiglio dei ministri n. 195 (28 ottobre 2026)
- 2.Bonus casa 2027: la Manovra proroga il 50% sulla prima casa, PMI.it · accessed on 1 November 2026
- 3.Bonus casa e mobili confermati in Manovra: detrazioni al 50% e al 36% anche nel 2027, Fanpage · accessed on 1 November 2026
