The extension of the 50% Tax Deductions for 2026 pending formalization in the new budget law is good news for those who want to renovate their homes in an efficient and sustainable way.
Much of Lignodesign ‘s activity is dedicated to seismic improvement and energy efficiency of existing buildings.
That is why we welcome the extension to 2026 of the 50 percent tax deductions confirmed by the new Budget Law.
An initiative that continues to stimulate citizens and families toward more conscious choices geared toward reducing energy consumption and improving the structural safety of homes.
Renovating with Lignodesign: demolish to rebuild better
Lignodesign carries out building renovation projects and interventions, including through demolition and reconstruction of obsolete buildings, respecting the criteria of current regulations. This type of intervention falls fully into the category of building renovation, and therefore benefits from the tax deductions provided.
We are also able to propose conservative solutions on the existing, with innovative construction techniques and sustainable materials that respect the environment and improve living comfort.
Regulatory Framework: what changes in 2026
The eligibility for tax deductions is confirmed until December 31, 2026:
– 50% for the first house
– 36% for other real estate
The deduction remains divided into 10 equal annual installments, and the maximum amounts remain the same as in previous years.
Renovation Bonus (art. 16-bis TUIR)
Rates 2026
– 50% for principal residence
– 36% for other real estate
Expenditure ceiling: € 96,000 per property unit
Maximum deduction:
– € 48,000 for first home
– € 34,560 for other property
Eligible expenses: extraordinary maintenance, restoration, conservative rehabilitation, building renovation and seismic improvement.
Ecobonus – Installations
Rates 2026
– 50% for principal residence
– 36% for other real estate
Maximum deduction: € 30,000 per property unit
Maximum corresponding expenditure:
– First home: € 60,000
– Other property: € 83,333
Eligible interventions: replacement of winter air conditioning systems, heat pumps, hybrid systems and high-efficiency generators.
Ecobonus – Envelope (Walls, Roof, Windows)
Rates 2026
– 50% for principal residence
– 36% for other real estate
Maximum deduction: €60,000 per real estate unit
Maximum corresponding expenditure:
– First home: €120,000
– Other real estate: €166,667
Allowed interventions: thermal insulation of the building envelope (walls, roofs, floors), replacement of windows and doors.
Other Eligible Interventions (Ecobonus)
– Global energy upgrading: deduction max € 100,000 – expenditure up to € 200,000
– Solar thermal: maximum deduction € 60,000 – expenditure up to € 120,000
– Microcogenerators: maximum deduction € 100,000 – expenditure up to € 200,000
Summary Table – Ceilings 2026
| Intervention | Rate | Maximum deduction | Maximum expenditure |
| Renovation Bonus (first home) | 50% | € 48.000 | € 96.000 |
| Bonus Renovations (other properties) | 36% | € 34.560 | € 96.000 |
| Ecobonus – Installations (first home) | 50% | € 30.000 | € 60.000 |
| Ecobonus – Installations (other real estate) | 36% | € 30.000 | € 83.333 |
| Ecobonus – Casing (first home) | 50% | € 60.000 | € 120.000 |
| Ecobonus – Casing (other real estate) | 36% | € 60.000 | € 166.667 |
| Overall energy upgrading | 50% | € 100.000 | € 200.000 |
| Solar thermal | 50% | € 60.000 | € 120.000 |
| Microcogenerators | 50% | € 100.000 | € 200.000 |
Operational Notes and Requirements
- The 50% rate applies only to the taxpayer’s main home.
2. The ceiling of € 96,000 for the Home Bonus is unique for each housing unit.
3. Ecobonus ceilings refer to the deduction, not the expenditure.
4. All deductions are to be spread over 10 equal annual installments.
5. ENEA reporting for energy efficiency interventions remains mandatory.
Lignodesign: efficiency, safety and value over time
Renovating today with Lignodesign means investing in safety and comfort, but also enhancing your property while respecting the environment and new regulations. Our technicians are available to analyze each case, estimate tax benefits, and design tailored interventions-from window replacement to full reconstruction in high-performance X-Lam wood.
📞 Contact us for a free consultation: find out how to reduce consumption, improve comfort and access the 2026 tax benefits.