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Italian Furniture and Appliance Bonus: A Guide for 2026
The Italian government has extended the tax deduction for furniture and appliance purchases into 2026, offering a 50% tax break on eligible expenses. This incentive aims to encourage home improvements and energy efficiency. here’s a detailed overview of the bonus, eligibility requirements, and how to claim it.
What is the Furniture and Appliance Bonus?
The bonus mobili ed elettrodomestici (furniture and appliance bonus) is a tax deduction that allows Italian taxpayers to deduct 50% of the expenses incurred for the purchase of new furniture and energy-efficient appliances. this deduction is claimed through the irpef (personal income tax) system.
Eligibility Requirements for 2026
- Renovation Works: The purchase of furniture and appliances must be linked to ongoing renovation work on a property. The renovation work must have commenced on or after january 1, 2025, to qualify for the 2026 bonus.
- energy Efficiency: Appliances must meet specific energy efficiency standards:
- Forns: Class A
- Washing machines, washer-dryers, and dishwashers: Class E
- Refrigerators and freezers: Class F
- Expense Limit: The maximum expenditure eligible for the 50% deduction is €5,000.
- Deduction Installments: The deduction is claimed over 10 equal annual installments.
Who Can Benefit?
The bonus is available to individuals who have undergone qualifying renovation work on their properties.This includes:
- Homeowners
- Tenants (for improvements made to rented properties,with the landlord’s agreement)
- Condominium owners (for common areas,such as the concierge’s apartment or the entrance hall,with purchases related to those areas)
How to Claim the Deduction
the deduction is claimed when filing your annual Irpef tax return. You will need to provide:
- Receipts for the purchase of furniture and appliances
- Documentation proving the renovation work has been carried out (e.g., building permits, invoices from contractors)
- Proof of payment for the purchases