The year 2025 introduced important regulatory updates in the Italian building sector to improve the safety of buildings and provide incentives for seismic retrofitting. The main changes concern the reform of the Sismabonus, which now includes decreasing deduction rates and simplified requirements, and the adoption of new technical guidelines for designing and constructing more resilient buildings.
The New Structure of the Sismabonus in 2025
As of 1 January 2025, the Sismabonus has undergone significant remodelling to incentivise timely interventions and ensure a fairer distribution of tax benefits. The main changes include:
Decreasing Deduction Rates:
- 50% for first homes;
- 36% for second homes and non-residential properties.
From 2026, the deductions will be reduced to 36% and 30% respectively.
Simplified Requirements:
Demonstrating an improvement in the seismic risk class is no longer necessary to obtain the deduction. It is sufficient to comply with the seismic requirements under current legislation.
Maximum Expenditure Ceiling and Sismabonus Purchases:
The deductible limit is 96,000 euros for incomes up to 75,000 euros. For higher incomes, the maximum amount varies according to social criteria, such as the number of dependent children or the presence of disabled persons.
For those purchasing earthquake-resistant real estate in earthquake zones 1, 2 and 3:
- 50% deduction for first homes;
- 36% for other properties in 2025.
From 2026-2027, the rates will fall to 36% and 30% respectively.
Other deductible expenses
The expenses deductible under the Sismabonus 2025 relates to seismic safety work on buildings, particularly regarding the execution of works for static safety.
Here are some examples of deductible expenses:
- Design and supervision of works: Expenses for the design of structural works and the supervision of works.
- Materials: Cost of the materials needed to carry out the interventions, such as reinforced concrete, steel, wood, etc.
- Labour: Labour costs for the implementation of the interventions.
- Demolition and reconstruction: Work on existing buildings involving earthquake-resistant reconstruction.
- Installation of continuous structural monitoring systems for seismic purposes: Expenditure on installing IoT sensors and other devices for seismic monitoring.
- Expenses for seismic classification and verification of buildings: Cost of expert reports and analyses required for seismic risk assessment.
- Ordinary and Extraordinary Maintenance Costs: Cost of the maintenance work required to complete the job.
It is important to emphasise that the deduction only applies to expenses incurred and documented. It is, therefore, essential to keep all documentation relating to interventions, such as invoices, receipts and bank transfers.
The changes aim to stimulate private investment in seismic safety, accelerating the adoption of more effective structural solutions.
Stricter Technical Standards: Safety First
The new earthquake regulations of 2025 strengthen obligations for designing and constructing safe and resilient buildings. Among the most significant measures are:
- Advanced seismic risk analysis: obligation to use dynamic simulations to assess the response of buildings in the event of an earthquake.
- Innovative and sustainable materials: encourage using concrete fibre-reinforced, high-performance steels and advanced composites to improve structural strength.
- Safer strategic buildings: new rules for schools, hospitals and critical infrastructure to ensure their operability even after seismic events.
The innovations reflect a more proactive, data-driven approach to earthquake risk management.
Compulsory Insurance for Companies: Greater Financial Responsibility
As of this year, all private companies based in Italy, excluding farms, must take out insurance against catastrophic events, including earthquakes. Companies have until 31 March 2025 to comply with this new legislation.
The measure was introduced with three main objectives:
- Reducing the economic impact of earthquakes on businesses and owners.
- Encouraging design responsibility and promoting safer buildings.
- Securing funds for reconstruction accelerating post-event interventions.
An Integrated Approach to Earthquake Risk Prevention
The new directives emphasise the need for more careful planning and prevention-based strategies. Priorities for 2025 include:
- Localised risk assessments: planned update of seismic maps through funding for the Geological Map of Italy at a scale of 1:50,000, refinancing of EUR 1 million annually from 2025 to 2027.
- Resilient design: Through seismic isolation systems and energy dissipators, resilient design aims to reduce buildings’ stresses and improve their resistance to seismic events.
- Integrated emergency plans: Integrated emergency plans are crucial for managing crises. They must provide detailed solutions for evacuation, assistance to the population and emergency management.
Safer and Innovative Construction
The changes introduced in 2025 represent a crucial step forward for seismic safety in Italy. With a combination of tax incentives, regulatory obligations and technological innovations, the country is taking a more structured and responsible approach to earthquake prevention.
The reforms described above strengthen the resilience of Italy’s building stock and lay the foundations for a future in which safety, innovation and prevention are the pillars of construction. In this context, institutions such as Eucentre Foudnation, which has been engaged for years in research and training on seismic risk, play a fundamental role in supporting regulatory and technological evolution, contributing to more excellent safety for the territory and citizens.
For further information on Sismabonus, we recommend visiting the website of La Gazzetta Ufficiale in the section on Law no. 207 of 30 December 2024
