Superbonus 2026: What Remains of the Maxi Tax Incentive and the New Rules

2026 marks the definitive shift of Italy's building-incentive system from an "emergency" phase to a "normalisation" phase. Although the name Superbonus 110% is still part of the public debate, today its application is limited to very few specific cases.

In this article we clarify who can still use it, what the deadlines are, and what alternatives remain for those wishing to renovate their home this year.

1. The 110% Superbonus in 2026: only for seismic zones

The only real survival of the 110% rate concerns reconstruction work in territories affected by seismic events. Thanks to recent extensions (Decree-Law 95/2025 and subsequent amendments), the full incentive remains for:

• Municipalities in the seismic crater zone — properties located in the municipalities of Central Italy affected by the 2009 and 2016 earthquakes (Abruzzo, Lazio, Marche and Umbria regions).
• Requirements — a causal link must have been established between the damage and the seismic event, and applications must have been submitted within the set deadlines (generally by 2024 for some categories).
• Invoice discount and credit transfer — only in these territories is it still possible, in certain cases, to use the invoice-discount and credit-transfer options.

2. End of the "Ordinary" Superbonus

For the vast majority of citizens, the Superbonus as we knew it ended on 31 December 2025.

• Condominiums and single-family homes — no Superbonus rate (not even a reduced 65%) is available any longer for expenses incurred in 2026, unless covered by the seismic-crater exceptions mentioned above.
• 10-year instalments — for those with residual credits from previous years, the obligation (or option, depending on the applicable rule) remains to spread the deduction over 10 annual instalments to ease the tax impact.

3. The alternatives for 2026: the new Home Renovation Bonus

If you plan to start work this year, the reference point is no longer the Superbonus but the ordinary Bonus Casa (Home Bonus), which for 2026 follows rules differentiated by property type:

4. Ecobonus and Sismabonus 2026

For energy efficiency and seismic safety works too, the new scheme applies:

• 50% for main homes.
• 36% for other properties.
• Instalments over 10 equal annual amounts.

What to check before starting the works?

• Legitimate status — under the new rules (ref. Salva Casa decree), make sure the property is compliant before applying for any incentive.
• Tax capacity — since the invoice discount has almost disappeared, you need enough tax due (personal income tax) to recover the deduction over 10 years.
• Income limits — watch out for the new deductible-spending caps introduced for medium-high incomes (above €75,000).

Conclusion

The era of maxi-deductions "for everyone" is over. 2026 is the year of careful planning, where savings come through ordinary and extraordinary maintenance subsidised at 50%.