Those who are thinking of renovating their home and buying new furniture will also be able to count on the bonus in 2027. But be careful, because the extension included in the new Budget Law contains something new: the 50% deduction remains, but household appliances seem to be exempt from the subsidy.
This is what emerges from the 2027 budget bill, presented to the Chamber. The Government confirms the tax discount for the purchase of furniture intended for a property under renovation, maintaining the maximum spending limit at 5,000 euros.
The difference compared to the past concerns domestic appliances: refrigerators, washing machines, dishwashers and other large appliances are no longer expressly mentioned in the extension provision. For their purchase, the Budget provides for the refinancing of a specific contribution, intended for high energy efficiency appliances.
The measures, however, are not yet definitive: the text will have to complete parliamentary examination and could be modified before the approval of the Budget Law.
Furniture bonuses 2027
The Irpef deduction is equal to 50% of the expenses incurred, calculated on a maximum amount of 5,000 euros per real estate unit. This means that anyone who spends 5,000 euros to buy furniture will be able to recover up to 2,500 euros through their tax return, divided into ten annual installments of 250 euros each.
It is therefore not an immediate discount at the time of purchase, but a tax deduction distributed over time, which can be used within the limits of the IRPEF due.
Which furniture is included in the bonus and which is excluded?
The benefit concerns the purchase of new furniture intended for furnishing the property affected by the works. Following the rules already established by the Revenue Agency, the permitted purchases include:
The news instead concerns large household appliances. Until now, the bonus also included refrigerators, freezers, washing machines, washer-dryers, dishwashers and ovens, as long as they met certain energy efficiency requirements.
In the text of the extension for 2027 these devices are not mentioned, thus suggesting their exclusion from the tax benefit.
What do you need to get the furniture bonus
A fundamental requirement remains: it is not enough to buy a new sofa or wardrobe to obtain the deduction. The bonus is linked to building recovery interventions on the property, such as extraordinary maintenance works, restoration, conservative rehabilitation or renovation.
According to the current rules, for purchases made in 2027 the work must be started no earlier than 1 January 2026 and in any case before the date of purchase of the furnishings.
Also pay attention to those who have already used the bonus in 2026: if the purchases concern the same building project, the expenses already subsidized will have to be considered in the calculation of the limit available for 2027. The ceiling of 5,000 euros, therefore, does not automatically start from scratch.
As for payments, traceable tools will be needed, such as bank or postal transfer, credit or debit card. Cash and checks will not be accepted. For the furniture bonus, unlike the one for renovations, the so-called talking bank transfer is not necessary: an ordinary bank transfer is sufficient.
It will also be essential to keep invoices and payment receipts to be able to request the deduction in your tax return.
Appliance bonus 2027
For those who need to replace the refrigerator, washing machine or other household appliances, the Maneuver introduces an alternative route. In fact, the bill provides 50 million euros to refinance the bonus for high energy efficiency appliances in 2027, already introduced with the 2025 Budget Law.
The incentive is linked to the replacement of an old appliance with a more efficient one and the correct disposal of the abandoned one.
Unlike the tax deduction, the contribution is financed through limited resources, which may run out, and the operating methods for 2027, including the procedures for submitting an application, will have to be defined through a decree of the Ministry of Business and Made in Italy, in agreement with the Ministry of Economy.
Sources: Chamber of Deputies / Revenue Agency – Furniture and household appliances bonus guide
