Windows Tax Credit 2025: Reductions for Replacing Your Windows

2025 confirms an important opportunity for owners of first and second homes who wish to renovate and improve the energy efficiency of their homes: the so-called BONUS INFISSI.

This tax incentive, which allows a deduction of up to a maximum of 50 per cent of the cost of replacing doors and windows, is part of the Bonus Ristrutturazione ed Ecobonus 2025, a series of concessions aimed at supporting building renovation and the adoption of more ecological and energy-efficient solutions.

The Budget Law for 2025 introduces some important innovations, especially regarding the distinction between first and second homes. In particular:

• For the first home, the deduction is confirmed at 50 per cent, with an expenditure limit of EUR 96,000 per property unit. This allows for a significant reimbursement on expenses related to the replacement of windows and doors.
• For second homes, the deduction drops to 36%, with an expenditure limit of EUR 60,000 per property unit.

In both cases, the bonus is reserved for extraordinary maintenance, restoration or renovation work and applies only to work involving the replacement of existing windows and doors. It is important to emphasise that the new installation of window frames is not covered by this bonus, but only the replacement or modification of pre-existing frames.

The Budget Law stipulates that, from 2026, deductions for renovations and energy efficiency will decrease even further: for first homes, the deduction will drop to 36 per cent, while for second homes it will be 30 per cent. Therefore, those wishing to take advantage of the higher tax benefits have until the end of 2025 to start work.

Window replacement: Bonus Ristrutturazione or Ecobonus 2025?

In 2025, Italians who decide to renovate their home's windows and doors can benefit from important tax breaks. These incentives are part of the building bonuses provided for by the Budget Law, such as the Bonus Ristrutturazione and the Ecobonus, which allow to reduce the expenses for renovation and energy improvement works.

While as for the Superbonus, which has been a major opportunity in recent years, its application ends on October 15, 2024, and only under some special conditions will it still be possible to access it. Starting in 2025, moreover, an additional “deterrent” for accessing building bonuses will be the new family ceiling, which imposes limits on tax deductions for incomes above 75,000 euros.

Let's look in detail at what deductions for replacing old windows and doors can be obtained through the two main incentives: the Bonus Ristrutturazione and the Ecobonus. Both of these bonuses offer the possibility of recovering part of the expenses incurred for the purchase and installation of new windows and doors, but they differ in terms of mode and scope.

Bonus Ristrutturazione 2025

The Bonus Ristrutturazione is a tax incentive that supports building renovations, including window replacement. It is available for both first homes and second homes, but with some differences in the deduction rate and expenditure ceiling.

For the first house, the deduction is 50 percent, while for the second house, the rate is 36 percent. The IRS has set the maximum amount of expenditure eligible for the benefit at 96,000 euros for 2025 per single unit as well. The deduction is distributed in 10 equal annual installments, allowing for gradual recovery over time.

Individual building interventions carried out do not have an independent spending limit, but fall under the limit provided for the housing unit. In addition, if you plan to do other renovations on your home, this measure allows you to combine incentives in order to optimize your expenses.

In the specific case of windows and doors, this deduction concerns the reduction of the thermal transmittance of windows and doors, including frames, that delimit heated rooms from the outside and cold rooms. The frames that can be replaced are those that do not meet the levels of energy performance and thermal insulation required by the Decree of 11 March 2008.

The renovation bonus does not include the purchase and installation of solar screens: in that case you have to opt for the Ecobonus.

Ecobonus 2025

The Ecobonus is a tax incentive specifically dedicated to the energy upgrading of buildings, which also includes the replacement of windows and doors, particularly when the intervention aims to improve the building's thermal performance.

Come per il Bonus Ristrutturazione, c’è una distinzione tra prima e seconda casa: l’Ecobonus copre il 50% delle spese sostenute sulla prima casa, ed il 36% sulla seconda casa. Mentre per questo bonus il tetto massimo di spesa detraibile è fissata a 60.000 € per unità immobiliare. 

The Ecobonus is also available to Ires subjects, so not only to those subject to Irpef.

If your goal is an overall energy retrofit of your home, the Ecobonus is the ideal choice. The Ecobonus is applicable to all interventions that save on the cost of your utility bills, so to the replacement of old windows and doors with new, more high-performance ones, you could combine the installation of a thermal coat, improvement of the heating system or the installation of solar screens, creating greater energy savings for your home.

To access the Ecobonus for window replacement, there are certain conditions to be met: the performance of the windows and doors must be within the legal limits in terms of thermal transmittance values, regardless of the material used. These values are essential to ensure the improvement of the building's energy performance.

The window and doorframes concerned by the tax deduction are windows, French windows and security doors (if they protect a heated room). As far as sunscreens are concerned, on the other hand, this includes not only awnings, but also shutters and blinds installed at the same time as the window frames.

Take advantage of tax credit 2025 to replace your old windows and doors

The right time to replace windows and doors is now. In fact, for some years now, our government has been environmentally and sustainability conscious, helping citizens improve the energy efficiency of their homes through appropriate tax breaks.

Over time the 65% deduction has changed to the current 50% and from 2026 it will return to the regular 36%. Since the benefits seem to diminish over time, it is better not to put off the choice and ask for a free estimate today to replace old windows and take advantage of the 2025 window tax deduction.

The savings from replacing windows and doors come not only from tax deductions, but also-and more importantly-from improving the energy efficiency of our homes and the resulting lower heating and cooling costs of our rooms.

In fact, improving windows and doors allows us to reduce heat loss and optimize thermal insulation, with immediate benefits both in terms of comfort and energy savings. Replacing our old window frames also means strengthening the commercial value of our properties, as well as their aesthetic beauty.

Documents needed for windows and doors tax credit 2025

The procedures for requesting tax deductions are now consolidated, but it is good to pay attention to avoid making mistakes. First of all, it should be remembered that the body that deals with the deductions is ENEA, the National Agency for New Technologies, Energy and Sustainable Economic Development.  

To take advantage of the deductions for the year 2025, a form must be filled out on the ENEA website within 90 days of the date of completion of the energy upgrading work. In addition to personal data and those of the property concerned, performance data of old and new windows and doors are required.

Therefore, it is important to carefully keep all documents related to the energy upgrade: the supplier's invoice, the bank transfers of the payments made to cover the expense and the performance certification of the new windows and doors. The bank transfer, moreover, must be parlante: that is, it must contain the reason for the payment with the details of standard, the tax code of the beneficiary of the deduction and the VAT number of the supplier.

Take advantage of window tax deductions 2025 for your new windows and doors, make an environmentally sustainable choice, increase the energy efficiency of your home for a cleaner world.