LED bulbs use 75% less energy than incandescent bulbs — DOE
    Turning off lights when leaving saves $30-50/year per household — ENERGY STAR
    Standby power ('vampire load') can account for 5-10% of home energy use — DOE
    ENERGY STAR certified TVs use 25% less energy than standard models
    Programmable thermostats can save about 10% on heating/cooling — DOE
    Sealing air leaks can save 10-20% on heating and cooling costs — ENERGY STAR
    Heat pumps can reduce heating energy use by 50% vs. electric resistance — DOE
    Ceiling fans allow you to raise AC settings 4°F with no comfort loss — DOE
    Heating water accounts for about 18% of home energy use — DOE
    Low-flow showerheads save 2,700 gallons/year for a family of four — EPA
    Washing clothes in cold water can save $60+/year on water heating — ENERGY STAR
    Fixing a leaky faucet can save 3,000+ gallons/year — EPA
    ENERGY STAR refrigerators use 9% less energy than standard models
    Clean refrigerator coils annually for optimal efficiency — DOE
    Air-drying dishes instead of heat-dry saves 15-50% on dishwasher energy — DOE
    Proper attic insulation can cut heating/cooling costs by 15% — ENERGY STAR
    Windows can account for 25-30% of home heating/cooling energy use — DOE
    Window film can reduce solar heat gain by up to 70% — DOE
    Average US home solar system offsets 3-4 tons of CO₂ annually — EPA
    Solar panel costs have dropped 70%+ over the past decade — SEIA
    EVs cost about 60% less to fuel than gas vehicles — DOE
    Proper tire inflation improves gas mileage by 0.6% on average — DOE
    The average US household spends $2,000+/year on energy — EIA
    ENERGY STAR products have saved Americans $500 billion on energy bills
    LED bulbs use 75% less energy than incandescent bulbs — DOE
    Turning off lights when leaving saves $30-50/year per household — ENERGY STAR
    Standby power ('vampire load') can account for 5-10% of home energy use — DOE
    ENERGY STAR certified TVs use 25% less energy than standard models
    Programmable thermostats can save about 10% on heating/cooling — DOE
    Sealing air leaks can save 10-20% on heating and cooling costs — ENERGY STAR
    Heat pumps can reduce heating energy use by 50% vs. electric resistance — DOE
    Ceiling fans allow you to raise AC settings 4°F with no comfort loss — DOE
    Heating water accounts for about 18% of home energy use — DOE
    Low-flow showerheads save 2,700 gallons/year for a family of four — EPA
    Washing clothes in cold water can save $60+/year on water heating — ENERGY STAR
    Fixing a leaky faucet can save 3,000+ gallons/year — EPA
    ENERGY STAR refrigerators use 9% less energy than standard models
    Clean refrigerator coils annually for optimal efficiency — DOE
    Air-drying dishes instead of heat-dry saves 15-50% on dishwasher energy — DOE
    Proper attic insulation can cut heating/cooling costs by 15% — ENERGY STAR
    Windows can account for 25-30% of home heating/cooling energy use — DOE
    Window film can reduce solar heat gain by up to 70% — DOE
    Average US home solar system offsets 3-4 tons of CO₂ annually — EPA
    Solar panel costs have dropped 70%+ over the past decade — SEIA
    EVs cost about 60% less to fuel than gas vehicles — DOE
    Proper tire inflation improves gas mileage by 0.6% on average — DOE
    The average US household spends $2,000+/year on energy — EIA
    ENERGY STAR products have saved Americans $500 billion on energy bills
    LED bulbs use 75% less energy than incandescent bulbs — DOE
    Turning off lights when leaving saves $30-50/year per household — ENERGY STAR
    Standby power ('vampire load') can account for 5-10% of home energy use — DOE
    ENERGY STAR certified TVs use 25% less energy than standard models
    Programmable thermostats can save about 10% on heating/cooling — DOE
    Sealing air leaks can save 10-20% on heating and cooling costs — ENERGY STAR
    Heat pumps can reduce heating energy use by 50% vs. electric resistance — DOE
    Ceiling fans allow you to raise AC settings 4°F with no comfort loss — DOE
    Heating water accounts for about 18% of home energy use — DOE
    Low-flow showerheads save 2,700 gallons/year for a family of four — EPA
    Washing clothes in cold water can save $60+/year on water heating — ENERGY STAR
    Fixing a leaky faucet can save 3,000+ gallons/year — EPA
    ENERGY STAR refrigerators use 9% less energy than standard models
    Clean refrigerator coils annually for optimal efficiency — DOE
    Air-drying dishes instead of heat-dry saves 15-50% on dishwasher energy — DOE
    Proper attic insulation can cut heating/cooling costs by 15% — ENERGY STAR
    Windows can account for 25-30% of home heating/cooling energy use — DOE
    Window film can reduce solar heat gain by up to 70% — DOE
    Average US home solar system offsets 3-4 tons of CO₂ annually — EPA
    Solar panel costs have dropped 70%+ over the past decade — SEIA
    EVs cost about 60% less to fuel than gas vehicles — DOE
    Proper tire inflation improves gas mileage by 0.6% on average — DOE
    The average US household spends $2,000+/year on energy — EIA
    ENERGY STAR products have saved Americans $500 billion on energy bills
    Active
    Italy
    General

    Superbonus (Italy)

    Reformed state tax credit subsidizing deep building renovations and structural energy improvements.

    Available Amount

    70% tax credit (Reformed from 110%)

    Start Date

    July 1, 2020

    End Date

    December 31, 2025 (Reduces to 65% in 2026)

    Eligibility

    Italian property owners; works must improve building energy class by at least 2 categories.

    Eligible Upgrades & Scope

    Thermal insulation (cladding)Condensing or heat pump boilersSolar PVSeismic reinforcements

    Policy Context & Overview

    Short Answer: The Italian Superbonus is a state-funded tax credit designed to encourage residential building envelope insulation and heating upgrades.

    Italy's Superbonus program, originally launched in July 2020 as the "Superbonus 110%" to stimulate the economy post-COVID, is one of Europe's most ambitious building renovation policies. Managed by the Agenzia delle Entrate and ENEA, the scheme allows taxpayers to deduct building renovation costs from their income tax. Following legislative reforms to manage public spending, the incentive has been scaled back, but it remains a highly valuable tool for deep home energy retrofits.

    Subsidy Tiers & Reformed Deductions

    The deduction rate depends on the date of the renovation works:

    Work Period Tax Deduction Rate Average Payback Period
    2020 - 2023 110% / 90% Immediate / 4 Years
    2024 - 2025 70% 10 Years
    2026 65% 10 Years

    Core Project Requirements (Train-Driver Actions)

    To qualify for the Superbonus, the project must include at least one "primary" thermal envelope action:

    1. Thermal Insulation Cladding: Must cover more than 25% of the building's gross surface area.
    2. Centralized Heating Upgrades: Replacing legacy boilers with high-efficiency condensing units or heat pumps.
    3. Seismic Upgrades (Sismabonus).

    Secondary actions (such as solar PV installations or window replacements) can be included under the Superbonus rate only if they are executed alongside a primary action.

    Eligibility & Property Gates

    • Property Type: Condominiums, single-family homes, and structurally independent townhouses. Second homes qualify, but luxury villas and historic castles do not.
    • The Two-Class Rule: The completed works must improve the building's energy performance by a minimum of two energy classes (e.g., from Class G to Class E), verified by an official Energy Performance Certificate (APE) before and after construction.
    • Abuse Controls: Works must comply with local planning regulations (conformità edilizia).

    Step-by-Step Application Guide

    1. Hire a Qualified Engineer: Retain a certified technician (Geometra, Architect, or Engineer) to run an initial audit and compile the "pre-intervention" APE.
    2. Draft Design & Planning: The engineer designs the thermal insulation or heating upgrades.
    3. Submit CILAS: Submit the special Superbonus planning declaration (CILAS) to your local municipality.
    4. Execute Construction: Qualified contractors carry out the work, using certified materials.
    5. Post-Upgrade Audit: The engineer conducts a final survey, issues the "post-intervention" APE, and uploads the paperwork to the ENEA portal.
    6. Claim Tax Deduction: Deduct the qualified expenses from your annual tax returns over a 10-year period.

    Frequently Asked Questions

    • Q: Can I still sell my tax credit (Sconto in Fattura)?
      • A: Following government reforms in 2023 and 2024, the option to transfer tax credits (cessione del credito) or receive an upfront invoice discount (sconto in fattura) has been heavily restricted. Most taxpayers must now claim the incentive directly as a tax deduction.
    • Q: What is ENEA's role in the process?
      • A: ENEA is Italy's energy agency. They review all technical documentation and certifications uploaded by your engineer to confirm compliance before the Agenzia delle Entrate authorizes the tax deduction.

    Ready to Apply?

    Visit the official program website to check your eligibility, find application forms, and get the most up-to-date information.

    Visit Official Program Site

    Other Programs You May Qualify For

    Active

    Ecobonus (Italy)

    Tax deduction program for standard home efficiency improvements, boiler replacements, and thermal installations.

    50% to 65% tax deduction over 10 years