Heating and Boiler Bonus 2025-2026: When and How to Get It

A real "heating bonus" or even "boiler bonus" does not exist, but there are some incentives, for everyone and even generous, linked to the ecobonus and the Renovation Bonus,  for heating systems that do not run on fossil fuels, including methane (this new measure was introduced in 2025). There are also bonuses on heating bills reserved for people with low incomes.

 

The exclusion introduced from 2025 on the ecobonus for heating does not apply to:

• micro-cogenerators, even if they are powered by fossil fuels;
• biomass generators;
• gas absorption heat pumps, whose burner performs a different function, also considering the high degree of renewability of the energy supplied to cover end uses.

The following may also continue to benefit from the concession: hybrid systems consisting of a heat pump integrated with a condensing boiler, factory assembled and specifically designed by the manufacturer to work together.

 

The benefit consists of a 50% deduction from IRPEF or IRES, to be divided into

La conditio sine qua non to be able to benefit from it, the interventions must be carried out on real estate units and on buildings (or on parts of buildings) existing, registered or for which registration has been requested, of any cadastral category, even if rural, including those instrumental to business or professional activity, goods or assets.

Boiler incentives through the Renovation Bonus

The replacement of heat generators is also included among the interventions of maintenance facilitated with the Renovation Bonus. In this case the deduction is 50% to be distributed in 10 annual fees of the same amount up to a total amount not exceeding  96.000 € per real estate unit.

You can benefit from the tax deduction even if you purchase a boiler without an advanced thermoregulation system. The requirement is that the boiler be at least Class A. The benefit is aimed at taxpayers subject to IRPEF, whether resident in Italy or not, who pay the following: restructuring costs.

According to what has been established by the Revenue Agency, the interventions of renovation are also excluded from the deduction of the Renovation Bonus. new installation of condensing boilers.

About trovate All the information on the Renovation Bonus dedicated to boiler replacement. 

Bill bonuses

The heating bonus relating to the bills It does, however, apply to certain categories, particularly those with a certain ISEE income and family unit. Specifically:

• ISEE not exceeding 9.530 eurosFor standard households, the ISEE limit to benefit from the electricity, gas, and water bill bonus is 9.530 euros.
• ISEE not exceeding 20.000 euros for large familiesFor families with at least four dependent children, the ISEE limit is raised to €20.000 to access the same type of bonus.

How to get the bill bonus

The utility bill bonus is obtained through a relatively simple procedure. Initially, you need to fill out the Single Substitute Declaration (DSU) to acquire the certification ISEE. If the ISEE and the composition of the family unit meet the established thresholds, the bonus will be automatically applied for 12 months on water bills, light it's gasFor cases of physical hardship, a formal application is required to the municipality where the supply contract holder resides. This person may be different from the beneficiary of the bonus, as long as they belong to the same household. The application must include a ASL certificate certifying the physical discomfort, the completed Form B, the POD code and the contractually committed power.