2026 renovation bonus: second homes, 36% tax deduction

In 2026, anyone carrying out eligible building renovation works on a property other than the principal residence may, subject to the statutory requirements, benefit from a 36% IRPEF tax deduction on eligible expenditure of up to €96,000 per property unit. For the principal residence, the rate remains 50%.

This distinction also matters directly to the tourist-accommodation sector: a second home used for tourist rental does not become a “principal residence” for that reason. Therefore, for eligible works carried out in 2026, the rate normally applicable to other properties applies.

The deduction is not an immediate discount on the invoice: it is recovered through the income tax return, spread over the annual instalments provided for by law. To claim it, invoices and supporting documents for the works must be retained and, where required, payments must be made using the specific tax-deduction bank transfer (“bonifico parlante”), stating the statutory reference, the tax code of the person claiming the deduction, and the tax code or VAT number of the contractor.