Italy considers 2027 budget measures including higher Ecobonus rates

The Italian government is evaluating several fiscal measures for the 2027 Budget Law, with a primary focus on energy efficiency and labor incentives. One major proposal involves increasing the Ecobonus tax deduction to 65% for energy-saving interventions on primary residences, such as installing heat pumps, solar shading, and new window frames. This could potentially stimulate an additional 1.5 billion euros in annual investments, according to simulations by Unimpresa.

Currently, deductions for primary homes are set at 50%, but are scheduled to drop to 36% in 2027. The proposed selective mechanism aims to reward energy performance specifically, rather than general renovations. Other economic proposals under discussion include a flat tax for workers under 30 to encourage stable employment, potential extensions to the flat-tax regime for freelancers up to 100,000 euros, and discussions regarding pension flexibility at age 64.

Additionally, the 'iperammortamento' incentive continues to support industrial investments in HVAC&R systems, promoting digitalization and lower emissions with a stable multi-year horizon. While these measures aim to drive economic and environmental transitions, experts note that the effectiveness of increased deductions may depend on the tax capacity of different income groups.