With final approval in the Chamber, the 2026 Budget becomes law, introducing new bonuses and confirming some existing benefits. Among the main confirmed measures are the home bonuses, which will remain valid with the same percentages: 50% for first homes and 36% for second homes. These deductions concern renovation, maintenance and energy improvement interventions, such as solar panels, heat pumps and air conditioning systems. The earthquake bonus has also been confirmed, while the 110% Superbonus has been definitively eliminated.
Mobile bonuses and incentives for families
The furniture bonus also remains active, which allows a 50% deduction on the purchase of furniture and large appliances to furnish properties under renovation, up to a maximum of 5,000 euros. On the other hand, the bonus for working mothers is growing, intended for women with at least two children and an ISEE of less than 40,000 euros. The amount will go from the previous 40 euros per month to 60 euros per month, reaching an annual total of 720 euros, valid until the minor child turns ten or until the age of majority for families with three or more children.
New bonuses for education and culture
Among the most relevant innovations we find the school book bonus, intended for families with ISEE up to 30,000 euros, which will cover the costs of their children’s school texts. The disbursement will be managed by the Municipalities, and a 20 million euro fund has been established to finance the support.
Another innovative measure is the Culture Value Card for recent high school graduates under the age of 19. This tool replaces the Merit Card and the Culture Card and can be used for expenses related to cultural activities such as books, musical instruments, language courses, theatre, cinema, museums and concerts. The estimated amount will be approximately 500 euros and there will be no ISEE limits.
Voucher for private schools
Finally, the 2026 maneuver introduces a 1,500 euro voucher for families with ISEE up to 30,000 euros who will enroll their children in private schools. The incentive is valid for middle schools and the first two years of high school, while private institutions will be able to benefit from the IMU exemption, if provided for by the individual Municipalities.
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