Italy launches 2026 tax incentives for energy‑efficient air‑conditioners

The Italian government has introduced a set of fiscal incentives, running until 31 December 2026, to support the purchase and installation of low‑consumption air‑conditioners, dehumidifiers and heat‑pump systems. Under the Bonus Casa and Ecobonus schemes, households can claim a tax credit of 50 % of eligible expenses for primary residences and 36 % for second homes, recoverable in ten equal annual installments. The maximum deductible amount ranges from €60 000 to €96 000 depending on the specific measure. Beneficiaries must demonstrate an improvement in energy performance, use traceable bank‑transfer payments and submit documentation to the ENEA portal within 90 days of work completion. In addition, the Conto Termico 3.0 programme offers a refundable grant of up to 65 % of costs, paid either as a lump sum or in up to five yearly installments. The scheme is open to private owners, professionals, companies, public bodies and housing cooperatives.