Incentives and tax relief 2026 for wood stoves
In Italy there are two routes to help fund a new stove, and they cannot both be used for the same work: the Conto Termico 3.0, a direct grant, and the tax deduction, recovered over ten years. Here is the comparison, with current rates.
The two routes, side by side
Conto Termico 3.0
Up to 65% of eligible expenditure as a direct grant, paid by the GSE by bank transfer. For biomass appliances up to 35 kW the maximum is €5,000. Requires the replacement of an existing system, 5-star class and efficiency above 85%.
Tax deduction
50% on a main home and 36% on second homes and other residential properties, capped at €96,000 per unit, recovered in ten annual instalments. From 2027, unless extended, the rates fall to 36% and 30%.
They cannot be combined
For the same work you choose one measure only. It is worth calculating both before deciding.
The rule of thumb
If you are replacing an old appliance and you want the money quickly and in cash, the Conto Termico is almost always the better route: up to 65% as a non-repayable grant, paid by bank transfer, in a single instalment when the incentive is €15,000 or less.
If instead the stove goes into a wider renovation — new floors, plaster, plumbing — and you have enough taxable income to offset, then the tax deduction may be worth more, because it applies to the whole job and not only to the appliance.
The honest answer is that it depends on your figures. Do the sum both ways: it takes ten minutes and can be worth a few thousand euro. Bring us both numbers when we quote and we will look at them with you.
What may be installed, and what may still be used
Installation. Since 6 February 2024, across the whole region, it has been prohibited to install new biomass heat generators performing below the 5-star class for particulate and TOC emissions.
Use. From 1 October to 31 March, in every municipality of the eastern plain, the western plain and the Bologna conurbation, open fires, fireplaces and wood or pellet stoves rated up to and including 3 stars may not be used in buildings that have an alternative heating system. When emergency measures are triggered by PM10 limits being exceeded, the ban extends to 4 stars inclusive: 5-star stoves can always be used.
The class is stated by the manufacturer in the installation, use and maintenance booklet, or in the certificate of conformity. If you cannot find it, write to us: we will try to trace it together.
Every Bottega del Fuoco stove is certified 5 stars to UNI EN 16510-2-1:2023 and declares 85.4% efficiency: it therefore meets both the requirement for installation and the one for access to the Conto Termico. For each model the Declaration of Conformity for the Conto Termico is already available.
Sources and references
- GSE — Conto Termico 3.0, Ministerial Decree of 7 August 2025, in force since 25 December 2025
- Italian Revenue Agency and Budget Law 2026 (law no. 199 of 30 December 2025) — rates for building-renovation tax relief, from 2026 to 2027
- Ministerial Decree 186/2017 — quality classes for solid-biomass heat generators
- Emilia-Romagna Region, D.A.L. 152 of 30 January 2024 (PAIR2030) — limits on the use and installation of biomass systems
This page is informative and does not replace professional advice. Rates, caps and deadlines can change.