From boilers to furniture, how to get the home bonus

With the start of the new year, the rules of some building bonuses will change, as provided for by the budget law definitively approved in Parliament on 28 December. In line with the spending containment approach adopted by the Treasury, some measures are confirmed as last year, others are reduced in amount and differentiated rates come into force for first and second homes.

The Ecobonus continues to improve the energy efficiency of properties but is reduced to 50% for first homes and 36% for other properties. The renovation bonus with a 50% rate is reserved only for main homes. The furniture bonus remains in force. A contribution of up to 100 euros is available for the renewal of large household appliances and the scrapping of high-consumption ones. However, the gradual decline of the Superbonus continues. Below are some of the main measures envisaged by the budget law.

ECOBONUS. The subsidy on energy efficiency – provided through Irpef or Ires deduction – will drop to 50% for the first home and 36% for other properties. In 2026 and 2027 the rates will drop further: to 36% for the first home and to 30% for the others. Until now the deduction had been for ten years and the amount depended on the type of work and building in question.

REFURBISHMENT RELIEF. The deduction for recovery interventions on the building heritage is extended with decreasing and differentiated rates between main residence and second homes. For interventions on the first home in 2025 the rate of 50% and the spending ceiling of 96,000 euros will be maintained, for second homes it will drop to 36%. In 2026 and 2027, the rate will also drop to 36% for first homes while the ceiling will remain unchanged.

HOUSEHOLD APPLIANCES CONTRIBUTION. The bonus, financed with 50 million euros for 2025, for those who purchase large household appliances produced in Europe and with an energy efficiency at least equal to class B, covers up to 30% of the cost with a maximum ceiling of 100 euros. For families with an ISEE of less than 25,000 euros, the maximum limit rises to 200 euros. To access the bonus you will need to demonstrate that you have correctly disposed of the replaced appliance. The methods of disbursement of the contribution will be established with a decree published within 60 days of the launch of the measure.

BOILERS. From January 1st, tax breaks for the purchase of domestic boilers powered by fossil fuels will stop. The provision comes in the wake of the EU directive on Green Homes which from 2025 prohibits EU countries from encouraging fossil fuel boilers.

FURNITURE BONUSES. The furniture bonus has been confirmed in 2025, through which it is possible to deduct 50% of the expense for the purchase of furniture and large appliances, intended to furnish a property subject to building heritage recovery interventions, up to a maximum of 5 thousand euros. The relief for large household appliances applies to those not lower than class A for ovens, class E for washing machines, dryers and dishwashers, class F for refrigerators and freezers.

SUPERBONUS. The contribution for the most discussed public finance measure among those adopted for the post-pandemic recovery continues to decline. The deduction, now 65%, applies exclusively to condominiums; buildings consisting of 2 to 4 real estate units; small housing complexes where the single owner has control of the entire property; Onlus, voluntary associations and social promotion. Only those who started the work before October 15th and have not yet completed it will still be able to request the Superbonus.