Bathroom renovation bonus 2026: what it covers, how to claim it and which works qualify

The bathroom renovation bonus is one of the most widely used tax breaks in Italy for improving a home. With the 2026 Budget Law this measure is confirmed and updated, offering very favourable terms for anyone planning to redo their bathroom. This guide covers everything you need to know: how it works, who can claim it, which works qualify and how to obtain the deduction correctly.

What the bathroom renovation bonus is in 2026

The bathroom renovation bonus is an income-tax (IRPEF) deduction that lets you recover part of what you spend on building renovation works. For 2026, the Budget Law has confirmed the following rates:

• 50% deduction for works carried out on your main home, up to a maximum spend of 96,000 euro per property unit, recoverable over 10 years (equal annual instalments).
• 36% deduction for works on second homes or properties not used as a main residence, with a ceiling of 48,000 euro.

This means that if you spend 20,000 euro on a full bathroom refit in your main home, you can deduct 10,000 euro, a real tax saving spread over time.

Who can claim the bathroom renovation bonus

The bonus is open to all income-tax payers who bear the cost. Eligible parties include:

• The owners of the property
• The owner's cohabiting family members
• Tenants or borrowers for use, provided they have the owner's consent
• Cooperative members and holders of real rights over the property

You don't need to be resident in the property where the works take place, but to qualify for the 50% rate the benefit is limited to your main home. Anyone who pays Italian income tax and bears the cost directly can benefit from the bonus.

Which works the bathroom renovation bonus includes

One of the most important points concerns the type of works allowed. The bonus applies to works that fall under extraordinary maintenance, restoration and conservative refurbishment. Simply repainting or replacing a single fitting is not enough.

Eligible works

Here are the main works that qualify for the bathroom renovation bonus:

• Full bathroom refit: stripping out and rebuilding with new materials, new tiles, new flooring
• Replacing the plumbing: pipework, fittings, taps, traps
• Renewing the drainage system: replacing soil stacks, bringing them up to code
• Replacing sanitaryware: WC, bidet, basin, shower tray
• Converting a bath into a shower: one of the most requested works, often paired with design and accessibility solutions. If you're weighing this up, you can find inspiration and products at CSA Box Doccia, a portal dedicated to shower solutions for renovation projects
• Bringing the bathroom's electrical system up to current wiring standards
• Installing mechanical ventilation systems
• Waterproofing works on walls and floors

Works that do not qualify

By contrast, the bonus does not cover simple routine maintenance, such as swapping a single tap, fixing a leak with no structural work on the system, or painting walls without other qualifying works.

Furniture Bonus 2026: can it be combined with the bathroom renovation bonus

Yes, the bathroom renovation bonus can be paired with the 2026 Furniture Bonus. This break lets you deduct 50% of what you spend on new furnishings and large appliances for the renovated bathroom, up to a maximum spend of 5,000 euro.

The Furniture Bonus is only triggered where a renovation has taken place in the current year or the previous one: you can't access it without first carrying out works that qualify for the bathroom renovation bonus. Eligible purchases include, for example, bathroom furniture, mirrors with integrated lighting and certain high-energy-class appliances.

How to claim the bathroom renovation bonus: the procedure

Obtaining the bathroom renovation bonus doesn't require an advance application, but it's essential to follow a few rules from the outset so you don't lose your right to the deduction.

1. Notify the start of works (if required)

For extraordinary maintenance works that need permits, you may have to file a certified start-of-works notice (CILA) with the local council. Check with your professional before you begin.

2. Pay by traceable bank transfer

All costs must be paid by a dedicated traceable bank or post-office transfer that states the payment reference to the relevant law (art. 16-bis of the TUIR), the tax code of the person claiming the deduction, and the tax code or VAT number of the contractor. Cash payments are not allowed and cause you to lose the deduction.

3. Keep all the documentation

To declare the bonus in your tax return (form 730 or the Redditi PF form), you must keep the invoices issued by the contractor, the receipts for the traceable transfers, any council authorisations and, if the works concern shared parts of a building, the tax code of the condominium.

4. Enter the cost in your tax return

The deduction is recovered by entering the costs in the relevant sections of your tax return. It's split into 10 equal annual instalments. It's no longer possible to transfer the credit or opt for an invoice discount, mechanisms no longer available for this type of work.

The bathroom renovation bonus and accessibility: bath-to-shower conversion

Replacing a bath with an accessible shower (flush tray, integrated seat, grab rails) qualifies for the bonus as extraordinary maintenance. In some cases, where the work is aimed at removing architectural barriers, it can also access a 75% deduction provided for by specific legislation.

If you're planning this work, at CSA Box Doccia you'll find solutions designed for every kind of renovation, from standard shower enclosures to walk-in solutions for accessible bathrooms.

Frequently asked questions about the bathroom renovation bonus

Can I claim the bathroom renovation bonus for a rented flat? Yes, if you're the tenant under a proper contract and have the owner's consent, you can benefit from the bonus, provided the costs are yours to bear.

Does the bonus also apply to a second bathroom? Yes, the bonus applies to all the bathrooms in the property unit. The key point is that the property must be your main home to qualify for the 50% rate.

What happens if I sell the house before the instalments end? The remaining instalments not yet deducted pass to the buyer, unless the parties agree otherwise in writing.

Can I do the works myself? Only in part. For works on systems that require a qualified professional, you need to rely on parties who issue a proper invoice. DIY does not give a right to the deduction.

Conclusion

The bathroom renovation bonus is a real opportunity to cut the cost of a very common upgrade. With a 50% rate on your main home up to 96,000 euro and the option to combine it with the Furniture Bonus, the tax advantages are significant. The key is to follow the rules from the start: traceable transfers, proper invoices and carefully kept documentation.

If you're planning to redo your bathroom, for everything to do with shower solutions CSA Box Doccia is a useful reference point for finding your way around the options on the market. Get in touch today!