The Superbonus was introduced in 2020 at an unprecedented 110% rate (the government paid MORE than the cost of works). In 2026, the rate is 65% for condominiums and 65% for individual buildings. To qualify, the renovation must achieve at least a 2-class improvement in energy performance (e.g., from class F to class D). The credit is deducted from income tax over 4 years. 'Driving works' (trainanti) like thermal insulation or heating system replacement are required before 'driven works' (trainati) like windows or solar panels qualify.
65% of eligible costs. Spending caps per unit: 40,000 EUR for condominiums (2-8 units), 30,000 EUR for larger buildings, 50,000 EUR for individual houses. A 100,000 EUR renovation on a house generates a 50,000 EUR tax credit spread over 4 years.
Type: TAX_CREDIT · Provider: Agenzia delle Entrate (Tax Agency)
No. The rate has been progressively reduced: 110% in 2021-2023, 70% in 2024, 65% in 2025-2026. For condominiums that started works before 2024 with specific conditions, transitional rates may apply.
The 'cessione del credito' (credit transfer) mechanism allows transferring the tax credit to banks or contractors, effectively converting it to an immediate discount. However, regulatory changes since 2023 have restricted this option. Check current availability with your bank.
Use the GreenCalc sandbox to calculate eligibility for Superbonus in Italy:
Calculate subsidy eligibility for any EU renovation project with a single API call.
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