With this article, we provide an overview of the important news that 2025 has brought for tax bonuses and benefits aimed at families, businesses, and citizens. Some incentives have been extended, such as the renovation bonus, the Eco-bonus, and the furniture bonus, while others have undergone modifications or reductions, such as the Superbonus and the Sismabonus.
New measures have also been introduced, such as the green household appliance bonus and the expansion of the mother bonus for self-employed workers. Other incentives, however, have not been renewed, including the green bonus and the bonus for the installation of infrastructure for charging electric vehicles (such as charging stations or wall boxes).
We have therefore prepared a summary of the 2025 news that you will find below. If you would like immediate advice on these topics, do not hesitate to contact us at the following email address: info@fiatlux.legal. Fiat Lux Legal will be happy to help you clarify any doubts and achieve your goals.
Tax bonuses 2025: which benefits have been confirmed?
The measures extended for the current year by the new 2025 budget law include many of the incentives for home renovations. We will find, for example, with some modifications, the furniture bonus, as well as the deductions for building renovation and energy efficiency measures, and the Sismabonus (seismic bonus). The Superbonus, on the other hand, will continue the process of its reduction already decided previously.
Below, are the bonuses that will expire on 31st December 2025:
1) Furniture and Appliance Bonus
The 50% deduction for the purchase of furniture and appliances is also confirmed for 2025. The spending limit will be €5,000.00.
2) Green Appliance Bonus
The novelty this year will be the contribution to incentivize the purchase of high energy efficiency appliances (therefore, class B or higher), produced in Europe. Provided that the old appliance is disposed of correctly, it will be possible to obtain a bonus equal to 30% of the cost of the appliance, with a maximum of €100.00 per appliance purchased. The amount rises to €200.00 for families with an ISEE (Equivalent Economic Situation Indicator) below €25,000.00. The incentive is valid for only one appliance per family unit.
3) Renovation Bonus
Among the home bonuses that have been extended, we find the Renovation Bonus, which provides for a deduction up to a maximum expenditure of €96,000.00 for residential properties (both for single-family homes and for condominiums), to be divided into ten equal annual instalments.
In 2025, the 50% rate will remain only for main residences, while for all other properties the tax discount will decrease to 36%, with a spending limit of €48,000.00. The rates will continue to decrease in 2026 and 2027: to 36% for the primary home and 30% for others.
4) Eco-bonus
The Eco-bonus in Italy for 2025 presents several new features, in line with a general remodelling of building bonuses. The rates will be divided as follows:
- 50% for main residences and 36% for others for 2025
- 36% for the primary home and 30% for others for 2026 and 2027.
The rates will then continue to decrease in 2026 and 2027.
5) Eco-bonus for Non-Polluting Vehicles
There is another type of Eco-bonus for purchasing non-polluting vehicles: incentives for the purchase of vehicles with low CO₂ emissions continue in 2025, with contributions proportional to the vehicle category and the scrapping of more polluting vehicles. Private individuals, companies, lessors, and car-sharing companies can also benefit from this measure.
6) Sismabonus (Earthquake Bonus)
The deduction applicable to anti-seismic work has been resized with the new financing. If until 2024 it was equal to 85%, in 2025 it will be 50% for the primary home and 36% for other properties. In line with the Eco-bonus and the renovation bonus. For the Sismabonus, a progressive reduction is also planned for the coming years.
7) Superbonus
The 2022 Budget Law has extended the benefit, but with significant changes. For example, for interventions by private individuals on single-family buildings, the Superbonus is no longer available. The deduction percentages have decreased from 110% to 70% for 2024 and to 65% for 2025 for interventions on condominiums. In summary, the Superbonus applies to condominiums and natural persons (outside the exercise of business, artistic, or professional activities) for interventions on buildings consisting of two to four real estate units (separately registered) whether owned by a single owner or co-owned by several natural persons by 31st December 2025, in the following amounts:
- 110% for expenses incurred by 31st December 2023, and for properties located in areas affected by catastrophic events
- 70% for expenses incurred in 2024
- 65% for expenses incurred in 2025, but only for interventions for which, as of 15th October 2024, the CILA (Certified Commencement of Works Notice) has already been presented, and for condominiums, the assembly resolution approving the works.
Also included are interventions by natural persons on individual real estate units within the same condominium/building and those incurred on buildings undergoing demolition and reconstruction. The same deadline also applies to interventions by Non-Profit Organizations of Social Utility (Onlus), volunteer organizations, and social promotion associations.
8) First home bonus for under 36s
The incentive for first-time homebuyers under 36 has been reconfirmed, but with different rules. For the next year, in fact, only the guarantee fund activity for mortgages has been extended, with funding of 282 million euros.
9) Psychologist bonus
The funds for the psychologist bonus will increase by 1.5 million euros 2025 and by 0.5 million for 2026.
10) Family bonuses
In 2025, a series of incentives to support families and birth rates is improved. For example, for tax deductions for dependent children, the newborn bonus arrives, a one-time contribution of € 1,000 for each new baby in households with an ISEE (Equivalent Economic Situation Indicator) below € 40,000. This support is both structural, like the nursery bonus (always for ISEE below € 40,000). The mother bonus changes: the tax relief for working mothers will no longer be reserved only for employees, but will also be extended to self-employed women with at least two children, with an income of up to € 40,000 and who are not under a flat-rate tax scheme. The Single and Universal Allowance (AUU), which integrates the Inclusion Allowance (ADI), is also confirmed, with some updates and changes. Finally, the bonus for extracurricular activities for young people aged 6 to 14 in households with an ISEE below € 15,000 is planned.
11) Sport Bonus
It will be valid only for business income earners, but in 2025 the income tax deduction for charitable donations for maintenance and restoration of public sports facilities and for the construction of new public sports structures, called the Sport Bonus, returns. The limit has been set at 10 million euros and will be equal to 65% of the amount disbursed to be used in three equal annual instalments.
If you are interested in this topic and want to know more, write to info@fiatlux.legal: our experts will be happy to offer you the necessary assistance to achieve your goal.