Principal residence
For qualifying 2025 and 2026 building-renovation work, Italy’s tax authority indicates 50% for owners or holders of a qualifying real right using the unit as their principal residence.
Check the conditions →Reviewed 21 August 2026
Check the incentive route before the project starts.
Italian tax deductions, South Tyrol contributions, Conto Termico and EV-charger support follow different rules. Voltalps helps with technical checks, documents and timing; only the competent authority can approve support.
Conditional orientation
Which route could fit your project?
Other residential property
The ordinary 2025 and 2026 rate is generally 36% for other qualifying residential property, subject to statutory requirements and tax capacity.
Read the details →South Tyrol: heat pump + PV
The Province indicated 60% of eligible costs for 2026 and up to 80% for multi-unit buildings. The application had to precede work; the 2026 window is closed.
Provincial route →PV for small businesses
South Tyrol raised the 2026 rate for eligible small-business PV projects to 25%, with origin criteria for products and principal components. Detailed eligibility is essential.
Business criteria →Private wallbox
The national framework provides for up to 80%, capped at €1,500 per individual or €8,000 for shared condominium installations. An open application window is required.
Charging support →Important: This English overview is informational and dated 21 August 2026. It is not tax advice, an entitlement assessment or a promise of payment. Official Italian and provincial rules prevail.
Agenzia delle Entrate
Residential tax deductions
The increased principal-residence rate depends on ownership or a qualifying real right, use as the principal residence, eligible work, correctly traceable payment, documentation and sufficient Italian tax capacity. A tax adviser or CAF should confirm the personal tax position.
Autonomous Province of Bolzano
Provincial energy contributions
Provincial contributions are normally application-based and must be assessed before work starts. Technical thresholds, eligible costs, deadlines, product origin and the relevant applicant category matter. The 2026 window referred to here ended on 31 May 2026.
GSE
Conto Termico 3.0
PV and storage are not automatically supported as stand-alone measures. Under the relevant route, they must in particular be combined with replacement of an existing heating system by an electric heat pump and operated for self-consumption under the GSE’s rules. PV, heat demand and storage therefore need joint design.
MIMIT / Invitalia
Private EV charger support
The national framework defines percentage and cap values, but access depends on the applicable decree, eligible expenditure and an open application window. Equipment conformity, invoices and traceable payment documentation must be prepared correctly.
Project support
How Voltalps helps
- compare the technical project with potential incentive requirements before work begins
- classify PV, battery, heat-pump and EV-charger components
- organise quotations, data sheets, diagrams and conformity documents
- record deadlines, payment method and required notifications in a checklist
- refer personal tax matters to a CAF or qualified tax adviser
The public authority, GSE or tax administration decides recognition and payment.
Primary information
Official sources
Incentive check