The ecobonus could return to 65% in 2027. If the hypothesis ends up in the next budget law, for those undertaking energy redevelopment work it would mean recovering thousands of euros more than the rates already foreseen for next year. On 20 thousand euros of fully eligible expenditure, for example, the deduction would reach 13 thousand euros.
The opening came on October 1st from the Deputy Minister of Economy Maurizio Leo, during a meeting with Confartigianato. The Confederation has asked to guarantee greater stability to building bonuses and to increase the deduction for energy requalification costs from 50% to 65%. Leo, on this chapter, responded that we need to work on incentives because it is possible to “raise the bar higher”, also recalling the new European flexibility on public finances.
In short, 65% is back on the table. And compared to the calendar already written it would be a rather substantial leap: according to the rules currently indicated by the Revenue Agency, in 2026 the ecobonus reaches 50% for the main residence and 36% in other cases. In 2027 the rates are destined to fall to 36% and 30% respectively.
On 20 thousand euros of work the difference can reach 5,800 euros
The accounts explain well what would change. Let’s take a fully subsidized expense of 20 thousand euros, leaving aside for a moment the ceilings and requirements of individual interventions.
With the 50% rate expected in 2026 for the main residence, the overall deduction is 10 thousand euros. At 65% it would rise to 13 thousand euros: 3 thousand euros more.
The comparison with what is already forecast for 2027 further widens the gap. Without changes, on the same main residence the deduction would drop to 36%, i.e. 7,200 euros. A rate of 65% would therefore bring the theoretical benefit to 13 thousand euros, with a difference of 5,800 euros on the same expense.
The deduction, of course, does not correspond to an immediate discount of the same amount on the invoice. The current ecobonus is recovered through Irpef or Ires in ten annual installments of the same amount. If the new 65% maintained the same mechanism, a total deduction of 13 thousand euros would therefore be divided into 1,300 euros per year for ten years, within the limits of the tax that the taxpayer can actually deduct.
And this is where the necessary caution comes in: 65% today is still a hypothesis. Confartigianato asked for it and the deputy minister opened up the possibility of increasing the incentives, but a new rule will be needed to modify the rates already foreseen.
Which jobs could be included in the new ecobonus
The request presented by Confartigianato concerns energy requalification costs and also aims to give greater stability to bonuses for at least three years, so as to accompany investments linked to the implementation of the European directive on the energy performance of buildings.
For now, therefore, there is not yet a new list of interventions permitted at 65%, nor have any ceilings, requirements or differences between the main residence and other properties been defined.
The current scope of the ecobonus includes interventions that increase the level of energy efficiency of buildings. From 2025, however, the costs of replacing winter air conditioning systems with single boilers powered by fossil fuels are excluded from the relief, as specified by the Revenue Agency.
The concrete definition of the new incentive will therefore have to come with the Budget law or with any provisions that will accompany it. 65% alone says how much could be deducted. He does not yet say for which jobs.
The European flexibility that can give space to energy bonuses
Leo’s opening comes while something has also changed in Brussels. In the European Semester package published in June, the European Commission provided for the possibility for member states to request limited fiscal flexibility for measures that strengthen energy security and reduce dependence on fossil fuels.
Among the interventions that can contribute to reducing energy demand, the Commission also mentions the redevelopment of buildings. For the period 2026-2028, a margin dedicated to energy resilience measures of up to 0.3% of GDP per year is envisaged, with a cumulative ceiling of 0.6% of GDP over the three-year period.
It is the window referred to by Leo when he claims that there is room to “raise the bar higher” on incentives for energy efficiency. This is not a European fund already allocated to the ecobonus: flexibility must be requested by the States and concerns measures that respect the conditions established at European level. How much of that space will actually end up in the works of Italian houses will therefore have to be decided during the preparation of the 2027 budget law.
For those who are thinking of changing fixtures, insulating the house or intervening on energy consumption, however, the potential difference is already quite easy to visualize. Today for the main residence the calendar says 50% in 2026 and 36% in 2027. Confartigianato asks for 65% and the Government has opened up to the possibility of raising the rate. Between 7,200 and 13 thousand euros on a 20 thousand expense, in fact, the bar is quite visible.
