Sismabonus 2026: how it works and how much you save
Italy’s 2026 Sismabonus: 50% deduction on a main residence, 36% in other cases. A worked example and what to check before starting.
The Sismabonus is the Italian tax deduction for work that reduces a building’s seismic risk. In 2026 the rules are simpler than a few years ago, but they are worth understanding properly before you start.
Rates for 2026
- 50% for a main residence, for owners or holders of a real right meeting the requirements;
- 36% in other eligible cases;
- for 2027, current law provides for 36% and 30% respectively.
A worked example
On €40,000 of fully eligible expenses, the theoretical tax benefit is €20,000 at 50% and €14,400 at 36%. The deduction is recovered through taxes over the years set by law, so the actual benefit also depends on the taxpayer’s situation.
What to check first
The building, seismic zone, beneficiary and technical and tax requirements all need checking. Be wary of the old 70–85% rates or the invoice discount being presented as generally available: they are not today. Any provincial grants must be checked against current calls.
The first step
First of all you need to know the building: a structural engineer assesses its weaknesses and designs the intervention. ISOLDEN carries out the work to the design and can coordinate it with external insulation and scaffolding to optimise time and cost.