Table of Contents:
Introduction to the 2025 Budget Law
By the end of the year, the Italian Parliament is called to approve the Budget Law 2025, a crucial document that outlines the Government’s public policies. This financial maneuver is essential to achieve the programmatic objectives established in the Structural Budget Plan, maintaining a growth rate of net expenditure that stands at 1.3% for 2025 and increasing progressively in the following years.
The discussion of the amendments will begin on December 9 and will end on December 14, with the aim of approving the final text on
December 15.
Housing measures and tax bonuses
The 2025 Budget Law provides for a wide range of measures, in particular in the housing sector. Among the most significant changes, we find the extension of the renovation bonus, which allows a 50% personal income tax deduction for building recovery, with a maximum spending limit of 96,000 euros for first homes and 48,000 euros for second homes, where the rate drops to 36%. In addition, there is an extension of the furniture bonus, which offers a 50% deduction for the purchase of furniture and large appliances in conjunction with renovations
.
Another important intervention concerns the architectural barriers bonus, which provides for a 75% rate for interventions aimed at improving the accessibility of buildings. These measures represent significant support for families who want to improve their home, making it more functional and welcoming
.
Incentives for families and workers
The financial maneuver also includes specific measures for families. Among these, the mother bonus, which provides for the total exemption of the social security contribution paid to workers, up to a maximum of 3,000 euros per year. In addition, the newborn bonus, a one-time allowance of one thousand euros for families with an ISEE of less than 40,000 euros, is confirmed
.
As far as the world of work is concerned, the budget law confirms the maxi-deduction on labor costs of 120%, which can reach 130% for hiring disadvantaged people. In addition, fringe benefits, i.e. non-monetary compensation, will be increased for new hires who move more than 100 kilometers from their residence
.
Support for employment in the South
Another important aspect of the 2025 Budget Law is the contribution exemption for the permanent recruitment of young people under 35, which provides for a maximum of 500 euros per month for two years. This incentive rises to 650 euros if the recruitment takes place in the regions of the South. In addition, the contribution relief for hiring disadvantaged women is confirmed
.
Finally, the ZES bonus represents an additional incentive to promote employment in the Special Economic Zone of the South, intended for employers who hire permanent workers. These measures aim to stimulate employment and to support families in a complex economic environment
.
