The 2026 budget bill, approved on 17 October by the Council of Ministers, is still being defined, but the message is already clear: no green turning point for the construction sector. Just yet another technical extension, without a real plan for more sustainable, innovative and accessible construction.
The Government continues on the line of continuity: in 2026 the tax discounts for renovations and energy efficiency will remain active, but the curtain finally falls on the Superbonus, the maxi benefit created in 2020 and symbol of a season now closed.
After years of changes and reductions – from the initial 110% up to 65% – the measure stops at the end of 2025, with one exception: it will remain at 110% only for construction sites started in the earthquake-stricken areas of Central Italy (Lazio, Marche, Umbria and Abruzzo), if the request was submitted by 30 March 2024.
What remains and how it changes
For the rest, the new 2026 budget bill confirms the double track of deductions:
The Ecobonus continues to cover interventions to improve energy efficiency – such as replacing windows, heat pumps or solar panels – while the Renovation Bonus and the Sismabonus remain key tools for the maintenance and safety of buildings.
However, the extension lasts only one year: from 2027 the percentages will decrease, with first homes at 36% and second homes at 30%.
Furniture bonuses: another year of breathing space
Good news for those who are renovating their home: also in 2026 it will be possible to take advantage of the furniture bonus, with a 50% deduction up to a maximum of 5,000 euros for the purchase of efficient furnishings and appliances. A useful incentive for those who focus on more sustainable choices, provided that the renovation works have started from 1 January 2025.
Goodbye to the architectural barrier bonus
Among the measures that do not survive the new measure is the 75% architectural barrier bonus, which will disappear at the end of 2025. From the new year, interventions to make buildings more accessible – such as installing lifts or ramps – will only fall within the 50% or 36% bonuses. A choice that leaves a bad taste in the mouth, because inclusion and accessibility should be a priority, not an item to be cut.
A halfway transition
The picture that emerges is that of a country that continues to take small steps, without a real strategy for greener and more inclusive construction.
Extensions help citizens orient themselves in the short term, but without a long-term vision they risk remaining mere “band-aids” on a system that could use structural reform.
Because sustainable living is not just a question of tax deductions: it is an investment in the future, in the climate and in the well-being of those who live within those walls every day.
