Italy expands 2026 construction tax bonuses for buildings and garages

Italy has updated its state incentives for construction projects through 2027. The Sismabonus, aimed at seismic safety, now grants a 36% tax credit for primary‑residence work and a 30% credit for second homes and non‑residential buildings, with a maximum eligible expense of €96,000 and income‑based thresholds. Technical compliance is required, including non‑invasive reinforcement methods and detailed finite‑element analysis.

The garage‑box bonus for 2026 introduces a split rate: a 50% tax credit for boxes linked to the main home (up to €48,000) and a 36% credit for secondary‑property boxes (up to €34,560). The credit percentages will drop to 36% and 30% from 2027, and the expense ceiling will fall to €48,000 in 2028. Proper documentation and the use of qualifying payment methods are essential to avoid penalties from the tax authorities.