2026 furniture and lighting bonus
2026 furniture bonus: what is it?
The 2026 furniture bonus is nothing more than a 50% IRPEF tax deduction on the expense incurred to purchase new furniture and large appliances, intended to furnish a property that is undergoing (or has undergone) renovation work. The big novelty this year? The maximum spending limit has been set at 5,000 euros per property unit, and this figure also includes lighting fixtures (therefore chandeliers, LED profiles, LED strips and ceiling lights are included).
The benefit is spread over ten annual installments of equal amount, and to obtain it you must respect some precise rules on payments and documents. Therefore, a bit of organization is necessary to be able to save up to 2,500 euros on the light furnishing of your home.
The bonus does not trigger automatically with the purchase and the fundamental requirement to access it is that renovation work must have started from January 1st, 2025. If you have just repainted a room (ordinary maintenance) this is not sufficient to access the deductions. If instead you have installed a heat pump, changed windows or redone the electrical system, then you are in the right condition to deduct the lighting part as well
2026 furniture bonus: what changes compared to previous years
Let's start from the basics. The furniture bonus is not a standalone bonus: it is "triggered" by renovation work. This means that to obtain the 50% deduction on a lamp or a sofa, the building heritage recovery work must have already started. The 2026 Budget Law has extended the measure keeping the spending limit at 5,000 euros per property unit.
The 2026 furniture bonus also applies to second homes, and the rate remains at 50% (no cuts to 36% as was initially said). So if you have a vacation home and you started work after January 1st, 2025, you can quietly purchase lamps and LED profiles with the discount.
Is it possible to deduct by buying just a lamp?
This is the question we are asked most often.Lighting fixtures are explicitly included among the eligible goods, and among these are chandeliers, ceiling lights, wall lamps, floor lamps, table lamps, and obviously LED profiles for false ceilings and niches. Attention however: they must be "complete" appliances, i.e., proper lighting bodies, therefore the profile must always be accompanied by LED strips and related accessories for power supply and brightness control. Simple light bulbs (light sources) or DIY lamp holders are not included instead. But a profile with integrated strip is considered in all respects a lighting fixture and therefore deductible.
Practical example
A renovation of a living room was carried out with work start in February 2025. In December 2025, suspension lamps and LED profiles for bookcases were purchased from us. Total expense: 1,800 €. With the furniture bonus, it will be possible to recover 900 € in 10 years. Payment was made by credit card (traceable) and the invoice was kept with the wording "lighting fixtures".
Fundamental requirements for the furniture bonus
We will try to be as precise as possible, to avoid incurring any errors. Here are the boundaries to remember so as not to lose the 50% deduction:
- triggering intervention: extraordinary maintenance, restoration or renovation work must have been carried out (or already started). Simple ordinary maintenance in a single unit is not enough, unless it is on condominium common parts;
- work start date: for 2026 purchases, work must have started from January 1st, 2025 onwards. It does not matter if the renovation is not finished: the important thing is that it appears started (CILA, SCIA or ASL communication);
- traceable payments: cash cannot be used. Admitted payments are by bank transfer (even ordinary, not necessarily "speaking"), credit/debit cards. If financing is used, the finance company must pay the seller prior agreement with traceable means.
- same subject: who pays for the renovation and who buys the furniture must coincide. If the husband pays for the renovation and the wife the lamp, the deduction is lost.
A common mistake is thinking that a small intervention like painting is enough (which in reality falls under ordinary maintenance). This intervention does not give right to the furniture bonus, unless it is carried out at condominium level on common parts.
Furniture bonus without renovation? The heat pump case
In recent months there has been much talk about the boiler "trick". From 2025, gas boilers are no longer eligible for the renovation bonus, so they no longer trigger the furniture bonus. But there is another way: installing a heat pump, an air conditioner or a hybrid system. These interventions are considered extraordinary maintenance or energy efficiency, and therefore give access to the 2026 furniture bonus. So if you have replaced the old system with a heat pump, you have the green light to purchase lamps and furnishings.
Summary table: what is included in the 2026 furniture bonus
| Category | Included | Excluded |
|---|---|---|
| Furniture | Beds, wardrobes, sofas, tables, bookcases, mattresses | Doors, floors (parquet), curtains, drapes |
| Lighting | Chandeliers, wall lamps, floor lamps, table lamps, standing lamps, LED profiles/LED systems | Simple lamp holders, non-incorporated light bulbs |
| Appliances | Ovens (class A), washing machines/dishwashers (class E), fridge (class F) | Small appliances |
For lighting fixtures no specific energy class is required (unlike fridges).
How to request the 2026 furniture bonus
What documents are needed for the 2026 furniture bonus? This is the question we are asked immediately after the purchase. Here is a simple checklist to follow so as not to forget anything:
- invoice or "speaking" receipt with nature, quality and quantity of goods. It must be issued to whoever benefits from the deduction;
- proof of traceable payment: bank transfer receipt (even home banking screenshot) or card statement;
- work documentation: building permit (CILA, SCIA) or, in absence, a substitute declaration attesting the work start date;
- ENEA communication: for appliances only (mandatory within 90 days from work end). For lamps it is not needed, but we recommend keeping everything.
If you are wondering whether in the furniture bonus the invoice date or payment date counts? Know that the payment date counts (e.g., the day of the bank transfer). The invoice can even be a few days later, but the important thing is that the payment occurred in 2026 (or anyway within 31/12/2026) and always after the start of work.
Furniture bonus multiple times same property: is it possible?
Absolutely yes. The furniture bonus is not linked to a single purchase but to a plafond of 5,000 euros. If in 2025 you spent 2,000 euros for a sofa, in 2026 you can spend another 3,000 euros (always for the same renovated property) and deduct 50% on the second tranche. The important thing is that work is still ongoing or anyway started before. So you can come back to us to buy that chandelier you had postponed.
How is the furniture bonus reimbursed? The practice in the declaration
The deduction is not a check that arrives directly home. The expense is sustained first, and then subsequently the IRPEF paid is recovered in 10 annual installments. For example, if you are entitled to 500 euros of deduction, for 10 years 50 euros less taxes will be paid every year (in payslip or in declaration).
How does the furniture bonus work technically? Expenses are entered in the 730 or in the Redditi Model, indicating the total. Then the software calculates the installment.
And if you sell the house before 10 years? No fear: the remaining installments remain yours, they do not pass to the buyer (unlike the renovation bonus).
Lighting and bonus
Let's get to the point: what can you purchase from our catalog benefiting from the bonus? Practically all our lighting items, but in particular:
- recessed and suspension LED profiles – perfect for modern light lines, they are considered fixed fixtures;
- design chandeliers;
- track systems for shops or studios, but also for home;
- LED aluminum handrails.
Remember: the product must be new (not used) and intended for the property under renovation. It is not necessary that it be mounted in masonry, recessed or inserted in plasterboard, even a simple lamp with cable is fine.
The 5 most frequent questions
What type of bank transfer to make for the furniture bonus? An ordinary bank transfer (the "speaking" transfer with specific cause like for renovations is not needed), as long as it is traceable and the amount and beneficiary are visible.
What work must I do to benefit from the furniture bonus? Extraordinary maintenance, restoration, conservative rehabilitation, building renovation work. Or even replacement of windows or systems if they fall into these categories.
Can I deduct without renovation? No, except for the case of the heat pump or air conditioner which constitutes a triggering intervention in itself.
What bonuses are there for the purchase of the first home? The furniture bonus also applies to the first home, but attention: it is the only active "furnishing" bonus, do not confuse it with the young people bonus or other first home benefits regarding the purchase of the property, not furniture.
What documents to present for the furniture bonus? Invoice, traceable payment and proof of work start.
2026 furniture bonus latest news
The latest Agency circular (February 2026) reiterated that the bonus is due even if furniture is purchased for a room different from the one renovated. Example: you redid the bathroom, but you buy a lamp for the bedroom: it is possible to deduct everything, as long as the material is intended for the same property unit.
It is important to pay attention to the accumulation with the "green" appliance bonus of Mimit: these bonuses are not cumulative. If you participate in the state contribution for the purchase of the fridge, that fridge cannot obviously be inserted also in the furniture bonus.
🔦 Ledpoint tip: when purchasing from us, anticipate the need to participate in deductions before completing the purchase, so as not to incur errors
2026 furniture bonus: shall we turn it on?
Whether it is a custom LED profile for the kitchen or an author chandelier for the living room, remember: every purchase made with criteria can become an investment for the home and a saving on taxes. Always keep everything, correct document keeping is the only true weapon to survive an eventual audit unscathed.
And remember: even if lighting sometimes seems a detail, it is what truly gives shape to spaces. Happy renovation to all!