Italy offers up to 50% tax credit for mosquito net installations in 2026

The Italian government has made a tax incentive for installing mosquito nets (zanzariere) available for the 2026 fiscal year. Homeowners can claim a deduction of up to 50% of the expense on their primary residence, falling to 36% for secondary homes, with the rates decreasing to 36% (primary) and 30% (secondary) from 2027 onward. The maximum deductible amount is €96,000 per property, to be spread over ten equal annual installments.

The incentive can be accessed through two schemes. Under the Bonus Ristrutturazioni, the net must be part of a broader renovation project, such as window replacement or major building maintenance. The Ecobonus route requires the net to improve energy efficiency by shielding glazed surfaces, meet CE marking, and have a total solar value (Gtot) of 0.35 or lower. Applicants must use a “bonifico parlante” payment, keep all invoices and certifications, and submit documentation to ENEA within 90 days of work completion. The benefit is a tax deduction rather than an immediate discount on the invoice.