Photovoltaic incentives: what bonuses are available in 2026

Installing a Photovoltaic system remains one of the most strategic choices to reduce the weight of bills and actively contribute to the Energy transition.

In 2026 too, the Photovoltaic bonus is confirmed as the main tool for those who want to invest in clean Energy: despite recent regulatory developments, the tax deduction continues to guarantee a concrete economic return, while at the same time increasing the value of the property and reducing dependence on the electricity grid.

What is the Photovoltaic bonus and how does it work? 

The Photovoltaic bonus is a tax relief provided for Energy saving interventions, which falls within the broader framework of deductions for the recovery of building assets, pursuant to Art. 16-bis of the TUIR. It is a relief valid for IRPEF purposes that allows part of the expense incurred for Photovoltaic systems and storage systems to be recovered, returning it in the form of a tax deduction over 10 years.

The measure is governed by Art. 16-bis of the TUIR, as well as by the 2025 Budget Law and most recently detailed by Italian Revenue Agency Circular No. 8/E of 19 June 2025, which clarified requirements, limits and beneficiaries. The rates for 2026 were confirmed by the 2026 Budget Law, Law 199/2025, with a distinction based on the type of property:

The 2026 Budget Law confirmed the same rates as 2025 for 2026 as well. From 2027, the percentages will decrease to 36% for main residences and 30% for second homes, making 2026 the last useful year to benefit from the full 50% deduction.

What you can deduct: not just the panels

The relief is not limited to the purchase of Photovoltaic modules, but covers all expenses necessary for the Energy efficiency improvement of the property. Deductible expenses include:

Reduced VAT at 10% instead of the ordinary 22% rate is also applicable, with immediate savings already at the time of purchase. The relief is also accessible for interventions on common parts of condominium buildings.

Who is the 2026 Photovoltaic bonus aimed at?

The Bonus is accessible to a wide range of subjects:

• Owners, bare owners, usufructuaries and holders of other real rights of enjoyment over the property.

• Tenants and borrowers for use, provided they bear the expenses and are the holders of the invoices and bank transfers, with a 36% deduction, not the 50% reserved for owners of the main residence.

• Condominiums, for condominium works on common parts.

• De facto cohabitants, provided they are the holders of the invoices and bank transfers.

All residential properties are eligible for the incentive: main residences, second homes, apartments in condominiums, villas and detached houses, as well as properties on loan for use or rented properties, provided that the works are authorized.

It is important to remember that the installation of Photovoltaic is considered extraordinary maintenance and can therefore benefit from the bonus also as a standalone intervention, without the need for a complete building renovation.

^{Fonte: Agenzia delle Entrate}

How to request the bonus: procedure and requirements

To access the deduction, it is necessary to follow a precise procedure. It is useful to know that it is no longer possible to request an invoice discount or credit transfer: the benefit is obtained exclusively through the tax return.

• Permits and preliminary communications: before starting the works, check with the Municipality which authorizations are necessary, such as a building permit, SCIA or CILA, depending on the type of intervention.

• Speaking bank transfer: all payments must be made by bank or postal transfer dedicated to renovations, indicating Art. 16-bis of the TUIR, the tax code of the beneficiary of the deduction and the tax code or VAT number of the installation company, as well as the number and date of the invoice.

• ENEA communication: within 90 days from the end of the works, the technical data of the intervention must be transmitted to the ENEA portal. For the Home Bonus, Art. 16-bis TUIR, failure to send the communication does not result in the loss of the benefit, Italian Revenue Agency Resolution No. 46/E/2019, unlike the Ecobonus, where it is a binding requirement.

• Tax return: the expenses must be entered in Form 730 or Redditi PF and the deduction can be recovered over 10 years. It is necessary to keep invoices, technical sheets, bank transfer receipts, building authorizations, ENEA communication and any technical certifications for 10 years, starting from the last instalment deducted.

Frequently asked questions