The furniture and appliances bonus is also confirmed for 2026, but with precise limits that are good to know before planning purchases or work around the house. The measure remains linked to building renovation interventions and allows for an IRPEF deduction of 50% on a maximum expenditure ceiling of 5,000 euros. A single threshold that applies to each property and which is not renewed from year to year, but must be calculated also considering any purchases already made in 2025.
Who can access the relief
The bonus is available exclusively to those who started renovation works in 2025 or 2026. The year of completion of the intervention does not count, but the year of start-up, which must be prior to the purchase of furniture and appliances. The significant innovation concerns the rate: 50% applies to both the first and second home, overcoming the differences foreseen in the past between the main residence and other properties.
Furniture and appliances allowed
The main furnishings fall within the scope of the bonus: beds, wardrobes, tables, chairs, sofas, bookcases, mattresses and lamps. However, elements such as doors, parquet, curtains and accessories that cannot be traced back to the actual furnishings are excluded. Specific energy efficiency requirements apply to large household appliances: class A for ovens, E for washing machines and dishwashers, F for refrigerators and freezers. The bonus cannot be combined with the appliance bonus: the same purchase cannot benefit from two different discounts.
Payments and documentation
To obtain the deduction, payments must be traceable: bank transfer, debit card or credit card. Cash or checks are not accepted. You need the invoice, but for online purchases the payment receipt and bank statement are also sufficient. Pay attention to the spending limit: if furniture for 3,000 euros has already been purchased in 2025, in 2026 you can only deduct another 2,000 euros.
Gas boilers and interventions excluded
Gas condensing boilers remain outside the bonuses, as they are excluded from tax breaks following European rules on efficient homes. Without deduction for the system, the right to the furniture bonus is also lost. However, hybrid systems and other energy saving measures that are still deductible are permitted. Finally, no bonus for works intended exclusively for security (alarms, grates, armored doors): they are not considered building renovations and do not pave the way for furnishings.
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