Thermal Insulation Bonus 2025: A Focus on Incentives and Energy Savings
The year 2025 marks a new chapter for the thermal insulation bonus, one of the most widely used tax relief measures for the energy requalification of buildings. With the gradual phasing out of the 110% Superbonus, thermal insulation remains one of the leading interventions eligible for tax deductions, particularly within the framework of the traditional Ecobonus and new measures introduced by the Budget Law.
What Is the Thermal Insulation Bonus?
Thermal insulation involves the installation of a protective layer on the exterior envelope of buildings to improve their energy class and reduce consumption. The associated bonus allows for the deduction of a variable percentage of the expenses incurred, up to a maximum amount that depends on the type of property and the context in which the work is carried out (e.g., condominiums, single-family homes, properties in mountain or urban areas).
In 2025, the bonus remains available but in a reduced form compared to previous years: deductions range from 50% to 65%, depending on the type of intervention and its combination with other works (such as replacing windows or installing solar panels).
Who Can Benefit in 2025
Eligible beneficiaries include owners, usufructuaries, tenants, or those with a loan for use agreement, provided they bear the expenses directly. The property must be existing (new constructions are not eligible) and equipped with a functioning heating system.
The categories of interest include:
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Families seeking to reduce heating costs
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Real estate investors aiming to increase the value of their assets
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Condominium managers involved in requalification projects
How the Tax Deduction Works
Expenses incurred can be deducted from IRPEF (personal income tax) or IRES (corporate income tax, for commercial properties) over 10 annual installments. Alternatively, where applicable, one can opt for a discount on the invoice or credit transfer, although these options are now subject to stricter limitations. The new regulations aim to ensure greater transparency and traceability.
What Types of Work Are Eligible
The thermal insulation bonus covers:
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Thermal insulation of vertical and horizontal opaque surfaces
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Interventions on perimeter walls, roofs, and floors
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Use of environmentally friendly insulating materials (meeting CAM criteria)
Thermal insulation is often combined with other energy-efficiency upgrades, such as roof insulation, system modernization, or window replacement, thereby increasing the fiscal advantage.
Which Properties Benefit the Most
Energy-intensive buildings—typically those built before 1990—are the ideal candidates. Apartments for sale and auctioned properties undergoing renovation can also gain value from this type of intervention, making them more appealing on the real estate market.
The bonus is especially useful for:
Thermal Insulation Bonus and the EU Green Homes Directive
2025 also represents a turning point in aligning with the European Green Homes Directive, which requires minimum energy performance standards for all residential buildings by 2030. Thermal insulation is one of the key tools for achieving the sustainability targets set by the EU.
The 2025 thermal insulation bonus remains one of the main levers for increasing residential comfort and reducing emissions. However, accessing these incentives requires attention to regulatory details and careful planning. With the right technical and fiscal support, it is possible to achieve tangible benefits in terms of both energy savings and property value enhancement.
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