50 or 36 %2026: 50 % main residence, 36 % all other cases
- Cap
- 96,000 € of costs per unit; for common parts per unit, by thousandths
- Deduction
- in 10 annual instalments through the tax return
- 2027
- 36 % and 30 % under current law
What it means for your condominiumRoof, facade, stairwell, pipes: each co-owner deducts their share. For common parts ordinary maintenance also qualifies. Payments made by the condominium in 2026 secure the higher rate.
50 or 36 %the same for all energy measures in 2026
- Filing
- with ENEA within 90 days of completion
- Excluded
- condensing boilers running on fossil fuels
- 2027
- 36 % and 30 % under current law
What it means for your condominiumThe former condominium rates of 70 to 85 % no longer apply since 2025. Facade insulation now brings the same tax benefit as an ordinary renovation.
up to 80 %80 % from 5 units and 5 owners at KlimaHaus B or R
- Rates
- 80 % or 50 % (KlimaHaus C) from 5 units and 5 owners, otherwise 50 % or 40 %
- Requirements
- building permit before 12.01.2005, minimum investment 4,000 €
- Application
- via myCIVIS, before works start, only from 1 January to 31 May
What it means for your condominiumOften better than the tax deduction because the grant is paid out directly. The 2026 window is closed: anyone renovating in 2027 needs a resolution and a project by May 2027. Not combinable with tax deductions on the same costs.
40 to 80 %depending on the system
- Heat pump with photovoltaics
- 80 %
- Boiler replacement in condominiums
- 40 %, from 5 units and 5 owners
- Solar thermal and storage
- 40 % and 30 %
What it means for your condominiumSame deadline and portal as the renovation grant. In district heating areas usually only the connection qualifies. We check upfront which option suits your central plant.
up to 65 %for heat pumps, hybrid systems and solar thermal
- Who
- private owners and condominiums, residential only for renewable heat
- Application
- to the GSE within 90 days of completion
- Payment
- up to 15,000 € in one instalment, above that in annual instalments
What it means for your condominiumIdeal for owners with little tax liability, since credit transfer and invoice discount no longer exist. Per cost item it is either Conto Termico or the tax deduction.
Sismabonus
State, tax deduction
50 or 36 %only in seismic zones 1 to 3
- Cap
- 96,000 € per unit, for common parts multiplied by the number of units
- South Tyrol
- all of South Tyrol is zone 4, the Sismabonus does not apply
- Lake Garda
- Lazise is in zone 2
What it means for your condominiumRelevant for buildings at Lake Garda, not in South Tyrol. The old condominium rates of 75 and 85 % have been abolished.
expiredapplied until 31.12.2025
- Since 2026
- lifts, stair lifts and ramps fall under Bonus Casa at 50 % or 36 %
What it means for your condominiumInstalling a lift is still supported, at the Bonus Casa rate. Costs are split by thousandths or an agreed key.
abolishedsince 2023 and 2024
- Consequence
- in 2026 all bonuses only as a tax deduction over 10 instalments
What it means for your condominiumOwners who pay little or no tax in Italy, such as many owners at Lake Garda, gain little from deductions. Direct grants are then worth a look.
