Sismabonus: Italy's earthquake-safety tax deduction

What the deduction covers

The agency’s area page says the deduction is for taxpayers who pay personal income tax (IRPEF) and for companies that pay corporate tax (IRES). Since 2017 the works can be done on all residential buildings and on buildings used for production, in the high-hazard seismic zones 1 and 2 and in the lower-hazard zone 3, as classified by the prime minister’s ordinance 3274 of 20 March 2003. Ask the town hall or your technician which zone your municipality is in.

The costs that qualify include the structural works themselves and, as the agency notes, the costs of classifying and checking a building’s seismic performance. The technical test is a “seismic risk class” that the technician assigns before and after the works. A ministerial decree of 28 February 2017 set the guidelines for that classification and for the certification by qualified professionals that the works achieved their effect, which the agency’s guide describes.

The rates the agency lists

Two cautions on this table. First, the agency’s own pages disagree on one figure: its area page states 80% or 85% for condominium common parts, while its detailed page states 75% or 85% for the plain seismic case and 80% or 85% only for the combined seismic and energy case. I follow the detailed page, but have it checked for your building. Second, the table describes the periods the agency gives; for 2025 and 2026 the area page on renovations says only that the earthquake deductions in force in 2025 are extended to spending in 2026. A calculation, not a quote: on the 50% base rate, €60,000 of qualifying structural work on one unit gives a deduction of €30,000, subject to the rate that applies in the year you pay.

From 1 July 2020 a 110% “super sismabonus” also existed under the Superbonus rules; it is history, as explained in what happened to the Superbonus.

Buying an earthquake-safe home

The agency describes a separate benefit for buyers. If a construction or renovation company demolishes and rebuilds an entire building in seismic zone 1, 2 or 3 and sells the home within 18 months of finishing the works (the agency’s area page mentions only zone 1 here, its detailed page zones 1 to 3, so check), the buyer deducts 75% or 85% of the price stated in the deed (75% for a one-class improvement, 85% for two), on a ceiling of €96,000 per unit per year, spread over five annual instalments. The sale price is what counts, so the notarial deed must state it. This is a deduction against the buyer’s income tax, so it works only if you pay Italian tax. For the cost of the purchase itself see the purchase-costs calculator.

Who can claim and how

As with other building deductions, you claim in your tax return. The condition of the rights, the bank transfer and the permit are the same family of rules as in the renovation deduction: pay by a transfer that shows the reason, your tax code and the payee’s tax code or VAT number, and keep the building authorisations. The relevant authorisation is explained in renovation permits: CILA and SCIA.

The agency’s renovation page says that for 2026 spending the choice of a discount on the invoice or a credit transfer remains available only for the areas hit by the quakes of 6 April 2009 and from 24 August 2016 in Abruzzo, Lazio, Marche and Umbria, and for a short list of transitional cases. For everyone else the general ban since 17 February 2023 applies.

Which professional to consult

A qualified technician such as an architect or an engineer assigns the risk class and certifies the result; a surveyor can handle cadastral and permit paperwork; an accountant confirms the rate for your payment date and how much Italian tax you can offset. If you are buying a rebuilt home, the notary checks the deed and the seller’s company details.