Italy extends 2026 home energy tax credits and starts tax amnesty payments

The Italian government has confirmed the extension of the most favourable tax‑credit rates for residential energy‑saving measures through 2026. The Bonus Casa and Ecobonus schemes will retain the 50% and 36% deduction rates for qualifying installations such as heat‑pump air‑conditioners and full winter‑system replacements, with a €5,000 cap for furniture bonuses. Taxpayers must follow the specific documentation and payment rules, and the expenses must be incurred between 1 January and 31 December 2026.

The tax amnesty "rottamazione quinquies" is now entering its repayment phase. The Agenzia delle Entrate‑Riscossione has posted online the outcomes of applications submitted by 30 April. Eligible taxpayers can choose a single payment or a staggered plan of up to 54 bimonthly installments over nine years, with each installment not falling below €100. The first payment, or the full amount if paid in one lump sum, is due by 31 July 2026. Failure to meet the deadline will cancel the amnesty benefits and revert to standard collection procedures.