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Italian Ecobonus & Bonus Casa 2026: Tax Credits, Conto Termico 3.0 and Regional Bandi

Definitive 2026 guide to Italy's Ecobonus 50%/36%, Bonus Casa, Conto Termico 3.0 (up to 65%), residual Superbonus 110% in seismic zones, the cessione del credito ban and regional bandi.

May 20, 202612 min

Italian Ecobonus & Bonus Casa 2026: Tax Credits, Conto Termico 3.0 and Regional Bandi

Italy has rebuilt its residential energy retrofit framework after two years of major reforms — D.L. 39/2024 ("Decreto Cessioni") which froze the cessione del credito and the sconto in fattura, the Legge di Bilancio 2025 (L. 207/2024) which unified Ecobonus, Bonus Ristrutturazioni and Sismabonus into a 50% / 36% scheme, the DM 7 agosto 2025 which launched Conto Termico 3.0, and the Legge di Bilancio 2026 which extended the package and tightened the rules on fossil-fuel boilers.

This guide unpacks the four pillars of the Italian 2026 system: Ecobonus (energy-saving tax credit), Bonus Casa / Bonus Ristrutturazione (general building renovation tax credit), Conto Termico 3.0 (direct grant for renewable heating, up to 65%), and the residual Superbonus 110% in seismic crater areas. It also covers the regional bandi in Lombardia, Veneto, Emilia-Romagna, Lazio and Sicilia, and explains how to combine the tax credits with municipal grants (Milano, Roma, Torino).

Table of contents

The 2026 reform: from 110% Superbonus to 50%/36% unified scheme

Until 2023, the Italian residential retrofit landscape was dominated by the Superbonus 110% — an unprecedented tax credit that reimbursed more than 100% of qualifying expenses and could be monetised through the cessione del credito (credit assignment) or the sconto in fattura (invoice discount). The scheme cost the Italian state more than €200 billion (cumulative) and generated extensive fraud cases.

Starting with D.L. 39/2024 of 29 March 2024 ("Decreto Cessioni"), the cessione del credito and the sconto in fattura were banned for the general case (BibLus — cessione del credito). The Legge di Bilancio 2025 (L. 207/2024) then unified the tax credits at 50% for the prima casa (primary residence with full ownership) and 36% for other cases (secondary residences, tenants, cohabiting family members). The Legge di Bilancio 2026 confirmed this trajectory and extended it for one more year (Agenzia delle Entrate — la misura della detrazione).

The four pillars of the 2026 system are now:

  • Ecobonus (Art. 14 D.L. 63/2013): 50% / 36% on energy-saving works, ceiling €96,000.
  • Bonus Casa / Bonus Ristrutturazione (Art. 16-bis TUIR): 50% / 36% on general building renovation works, ceiling €96,000.
  • Conto Termico 3.0 (DM 7 agosto 2025): up to 65% direct grant on renewable heating.
  • Superbonus 110%: only on dwellings damaged by the 2016 earthquakes in Central Italy.

Ecobonus 2026: 50% prima casa, 36% other cases

The Ecobonus is the Italian tax credit for energy efficiency renovation (riqualificazione energetica). It is governed by Art. 14 of D.L. 63/2013 (converted to L. 90/2013) and is split over 10 equal annual instalments of the personal income tax (IRPEF) (Agenzia delle Entrate — risparmio energetico).

Aliquots (2026 — uniformised)

Year Prima casa (owner/usufructuary) Other cases (second home, tenant, cohabiting family)
2025-2026 50% 36%
2027 (planned) 36% 30%
2028 (planned) 30% 30%

Global cap: €96,000 per dwelling unit.

Only holders of full ownership or usufruct of the abitazione principale benefit from the 50% rate. Cohabiting family members, tenants and comodatari remain at 36% even in their primary residence (Agenzia delle Entrate).

Eligible works and sub-caps

Intervention Rate 2026 (prima casa / other) Spending sub-cap
Thermal insulation (cappotto, roofs, floors) 50% / 36% €60,000
Window and door replacement 50% / 36% €60,000
Heat pumps (heating / cooling) 50% / 36% €30,000
Class A condensing boilers + advanced thermoregulation 50% / 36% €30,000
Solar thermal (DHW collectors) 50% / 36% €60,000
Solar shading (awnings, shutters, brise-soleil) 50% / 36% €60,000
Building automation (energy domotics) 50% / 36% —
Heat-pump water heaters 50% / 36% €30,000

Sources: Cose di Casa — Ecobonus 2026 aliquote ; Grim Network — massimali Ecobonus 2026.

Major exclusion in 2026: stand-alone fossil-fuel boilers

Since 1 January 2025, caldaie fed exclusively by fossil fuels (gas, gasoil) — including stand-alone condensing gas boilers — are excluded from any tax credit. Only factory-made hybrid systems (condensing boiler class A + heat pump certified as an integrated package) remain eligible (SAIT — bonus caldaie 2026 ; Infobuild — bonus caldaie 2026). This directly transposes Article 17 of the revised EPBD 2024.

Conditions

  • Bonifico parlante (specific bank transfer with causale, fiscal codes and VAT number) is mandatory.
  • ENEA notification within 90 days after end of works through bonusfiscali.enea.it.
  • Recovery over 10 equal annual instalments on the IRPEF declaration.
  • APE (Attestato di Prestazione Energetica) post-intervention required for most globally riqualificazione works.

Bonus Casa / Bonus Ristrutturazione 2026

The Bonus Casa (also called Bonus Ristrutturazione) is the broader tax credit for general building renovation (Agenzia delle Entrate — ristrutturazioni edilizie). It is governed by Art. 16-bis TUIR (DPR 917/1986) and follows the same 10-year IRPEF recovery as Ecobonus.

Key parameters 2026

  • Aliquots: 50% prima casa / 36% other cases.
  • Cap: €96,000 per dwelling unit.
  • 2027 (planned): 36% prima casa / 30% others.
  • 2028+: 30% across the board.

Eligible works

  • Manutenzione straordinaria (extraordinary maintenance).
  • Restauro / risanamento conservativo.
  • Ristrutturazione edilizia.
  • Eliminazione barriere architettoniche.
  • Prevenzione atti illeciti.
  • Cabling, acoustic insulation, prevenzione infortuni domestici, bonifica amianto.
  • Anti-seismic works up to seismic zone 3.
  • Works targeting risparmio energetico — as an alternative to Ecobonus.

Conditions

  • Bonifico parlante mandatory.
  • Conservation of invoices.
  • ENEA notification within 90 days only for ENEA-eligible energy efficiency interventions.

The Bonus Casa is alternative to Ecobonus on the same intervention — you cannot combine them on the same expense. Most homeowners use Bonus Casa for general renovation and Ecobonus for energy-saving interventions in the same project, on distinct expense lines.

Conto Termico 3.0: direct grant up to 65%

The Conto Termico 3.0 is the major novelty of the 2025-2026 cycle. Launched by DM 7 agosto 2025, with GSE Regole Applicative approved by MASE on 19 December 2025, the scheme is operational since 25 December 2025 and the new Portaltermico 3.0 has been live since 2 February 2026 (GSE — percentuali ed erogazione Conto Termico 3.0).

Unlike Ecobonus and Bonus Casa, the Conto Termico 3.0 is a direct grant (contributo in conto capitale) paid in cash by the GSE — not a tax credit. It's particularly relevant for households that don't have enough IRPEF to absorb a tax credit, or who prefer a clean cash payment.

Beneficiaries

  • Private individuals (soggetti privati): natural persons, condominiums, businesses (residential for renewable thermal energy only; tertiary for energy efficiency + renewable thermal).
  • Public administration (PA): all intervention types.
  • ESCO (via EPC contracts), Third Sector, Renewable Energy Communities (CER).

Aliquots per intervention (private)

Intervention Incentive rate
Heat pumps (electric or gas) up to 65%
Class 5-star Ecodesign biomass generators up to 65%
Solar thermal up to 65%
Heat-pump water heaters up to 65%
Factory-made hybrid/bivalent systems up to 65%
Opaque thermal insulation (private tertiary sector) 40%
Window replacement (private tertiary sector) 40%
Building automation, solar shading 40%
Combined interventions 55%
Photovoltaic (only with heat pump, NZEB scheme) included in NZEB
EU-produced components bonus +10%

Sources: BibLus — Conto Termico 3.0 ; LavoriPubblici — Poster ENEA CT 3.0 ; Rinnovabili — Regole Applicative CT 3.0.

For public administration: up to 100% for municipalities ≤ 15,000 inhabitants, public schools, public health structures.

Spending caps (maximum per intervention)

  • Thermal insulation: up to €1,000,000.
  • Window replacement: up to €500,000.
  • Transformation to NZEB: €2,500,000-3,000,000 depending on climate zone.
  • Photovoltaic: €100,000.

Payment modality

  • Constant annuities over 2 to 5 years depending on intervention type.
  • Single payment if total incentive ≤ €15,000 (paid in one shot within 60 days of approval).
  • Direct access: application within 90 days of completion.
  • Reservation (Prenotazione) reserved for public administration.

Documentation

  • Asseverazione tecnica.
  • Photos, invoices.
  • APE pre/post for some interventions.
  • GSE catalogue for pre-qualified equipment (simplified procedure).

Non-cumulability rule

The Conto Termico 3.0 cannot be combined with Ecobonus, Bonus Ristrutturazioni or Sismabonus on the same expenses — the principle of "no double financing" applies (GSE FAQ Ecobonus + Conto Termico ; Eutekne — CT 3.0 ed Ecobonus non cumulabili per privati). It is, however, combinable on distinct interventions of the same project (e.g., cappotto under Ecobonus + solar thermal under Conto Termico).

Residual Superbonus 110%: only in seismic crater zones

The general Superbonus 110% is no longer in force in 2026. The Legge di Bilancio 2026 confirmed only one exception: 110% remains for reconstruction works on buildings damaged by the earthquakes from 24 August 2016 onwards in the seismic crater Comuni of Abruzzo, Lazio, Marche and Umbria (Central Italy crater) (LavoriPubblici — bonus edilizi 2026 Superbonus ANCE).

For these dwellings:

  • 110% tax credit maintained.
  • Cessione del credito and sconto in fattura remain operational until 31 December 2026.
  • The 5- or 10-instalment recovery option remains available.

Cessione del credito and sconto in fattura: what is still possible?

D.L. 39/2024 of 29 March 2024 banned the cessione del credito and sconto in fattura for the general case, forcing taxpayers back to direct IRPEF deduction over 10 years.

The mechanisms are maintained only for:

  • IACP (social housing institutes).
  • Indivisible-property cooperatives.
  • ONLUS / ODV / APS (third-sector entities).
  • Seismic crater Italia Centrale (2016 earthquakes).

For all other taxpayers, the only recovery route is the 10-year IRPEF declaration.

Sources: BibLus — cessione del credito ; Ristrutturazioni.com — sconto in fattura 2026 ; LavoriPubblici — stop cessione credito.

Regional bandi: Lombardia, Veneto, Emilia-Romagna, Lazio, Sicilia

Italian regions historically focus their direct subsidies on businesses, public administration and CER (Renewable Energy Communities), rather than on private individuals — who rely primarily on national tax credits. There are however some opportunities at the regional level.

Lombardia

  • SEED PA (Sostenibilità ed Efficienza Energetica degli EDifici Pubblici): €33.85 million (PR FESR 2021-27).
  • Calls for teleriscaldamento efficiency and CER.
  • Portal: bandi.regione.lombardia.it.
  • Direct aid to private citizens is very limited at regional level — Lombardia relies on national detrazioni.

Veneto

  • CER bandi: €6 million, contributo a fondo perduto up to 40% (max €300,000/project), applications 24 July 2025 - 5 February 2026.
  • Teleriscaldamento programmes; miglioramento edifici pubblici.
  • Portal: regione.veneto.it — incentivi energia.

Emilia-Romagna

The most active region for private retrofit:

  • Fondo Energia (reopened 15 April 2026): subsidised loan up to €1,000,000, of which 75% interest-free (up to 96 months) + grant on technical expenses for diagnosis/planning. Targeted at businesses.
  • Bando sostituzione vecchi camini/stufe/caldaie: €19 million, replacement of old solid-fuel stoves.
  • CER bandi: €2.5 million.
  • Portal: energia.regione.emilia-romagna.it.

Lazio

  • Energia Solare per le Imprese: contributo a fondo perduto, up to 65% of eligible expenses (MPMI). Deadline 31 March 2026.
  • Direct residential aid limited; Lazio relies on national detrazioni and municipal tools (Roma Capitale).

Sicilia

  • ~€89 million for MPMI efficientamento energetico, contributo a fondo perduto up to 60%, window 16 December 2025 - 21 January 2026 (PR FESR 2021-27).
  • Direct residential aid limited.

Municipal grants: Milano, Roma, Torino

Comune di Milano

  • Bando BE2 (Sportello Energia): contributo a fondo perduto 5-20% of intervention cost. Covers replacement of heating systems (gasoil → gas / heat pump), PV installation, thermal insulation. Phase 2 currently closed.
  • Sportello Energia: free advice to citizens, managed by AMAT.
  • Source: Comune di Milano — Contributi efficienza energetica.

Roma Capitale

  • Service Informa Energia (Roma per il Clima): free roving consulting on bill analysis, bonus sociali, national incentives for PV/appliances, CER opportunities. No direct contributo a fondo perduto at the time of verification.
  • Active CER project: "Diamo nuova energia al Municipio Roma XII".

Città di Torino

  • Allegato Energetico-Ambientale to the Regolamento Edilizio: mandatory and voluntary prescriptions for building energy efficiency (cappotto on façade redos, generator requirements < 35 kW).
  • No municipal contributo a fondo perduto for residential in 2026; Torino relies on national detrazioni.
  • Fondo Sociale 2026: bill aid for ERP tenants (case popolari).

FAQ

Can I combine Ecobonus and Bonus Casa on the same renovation? Not on the same expense line. You can use Ecobonus for energy-saving interventions (insulation, heat pump) and Bonus Casa for general renovation (kitchen, bathrooms) in the same project, but each invoice must be allocated to one scheme.

Can I still get the Superbonus 110% in 2026? Only for buildings damaged by the 2016 Central Italy earthquakes (seismic crater) in Abruzzo, Lazio, Marche, Umbria. For everyone else, the Superbonus is closed.

Is the cessione del credito definitively banned? For the general case, yes — since 30 March 2024. It remains operational only for IACP, indivisible-property cooperatives, ONLUS/ODV/APS, and seismic crater Italia Centrale.

What if I don't have enough IRPEF to absorb the tax credit over 10 years? The credit lost to insufficient IRPEF is forfeited — there is no carry-forward beyond the 10-year window. For lower-income households, Conto Termico 3.0 (direct grant) is often a better option.

Can I combine Ecobonus and Conto Termico? No, not on the same expense. They are mutually exclusive on a per-intervention basis, but can be combined on distinct interventions of the same project (e.g., cappotto under Ecobonus + solar thermal under Conto Termico).

Are gas boilers still eligible for Ecobonus in 2026? Only as factory-made hybrids (condensing boiler class A + heat pump certified as a single integrated package). Stand-alone gas, gasoil or LPG boilers are excluded since 1 January 2025, in line with EPBD Article 17.

What is the deadline for ENEA notification? 90 days from the end of works. Late notification can result in loss of the tax credit.

Conclusion

Italy's 2026 system is simpler than in the Superbonus era but still highly favourable: Ecobonus and Bonus Casa at 50%/36%, a powerful Conto Termico 3.0 up to 65% as a direct grant, and a residual Superbonus 110% in seismic crater zones. The key tactical decision is which lever to use: tax credit (Ecobonus/Bonus Casa) for households with enough IRPEF and a slow-but-sure 10-year horizon, or direct grant (Conto Termico) for those who prefer cash payments and combinations with EU-produced equipment bonuses.

For a tailored simulation of Ecobonus, Bonus Casa, Conto Termico and regional bandi, visit our Italy country page or run the Italy simulator.

Sources

National

Legal framework

  • D.L. 63/2013, art. 14 (Ecobonus) — converted by L. 90/2013
  • Art. 16-bis TUIR (DPR 917/1986) — Bonus Ristrutturazioni
  • D.L. 39/2024 — "Decreto Cessioni" (ban on cessione del credito)
  • L. 207/2024 — Legge di Bilancio 2025
  • DM 7 agosto 2025 — Conto Termico 3.0

Press and analysis

Regional and municipal