2026 renovation tax relief: 36% deduction for second homes

In 2026, a taxpayer carrying out eligible renovation work on a property other than their main home may claim an IRPEF deduction of 36% on eligible expenditure of up to €96,000 per property unit, provided all statutory conditions are met. The rate for the main home remains 50%.

This distinction also affects the tourist sector: using a second home for a tourist rental does not make it the taxpayer’s “main home”. The percentage normally applying to other properties therefore governs eligible work performed in 2026.

The relief is not an immediate discount on the contractor’s invoice. It is recovered through the Italian income-tax return in the annual instalments set by law. Claimants must retain invoices and supporting documents and, where required, make payments by the dedicated traceable bank transfer (bonifico parlante), stating the statutory reference, the claimant’s tax code and the contractor’s tax code or VAT number.