B2C Photovoltaic Incentives 2025
Photovoltaic, even in 2025, continues to be one of the smartest solutions to lower energy costs, increase the value of your home and contribute to the ecological transition. The good news is that, thanks to the B2C 2025 photovoltaic incentives, you can access this form of energy with a subsidized investment. Among the range of available opportunities, there is the 2025 Photovoltaic Bonus, non-repayable grants and incentives for energy storage, to make photovoltaic even more convenient.
Here is a summary of tax deductions and opportunities to install photovoltaic systems at discounted prices for families.
The following information is expressed in a simplified form for information purposes only. For accurate consultation, please refer to the legislation and official ministerial decrees issued by the competent authorities.
Photovoltaic Bonus 2025: latest news
According to the new Budget Law, the 2025 Photovoltaic Bonus brings with it some important innovations, especially on the percentages of tax deduction and spending limits.
Until December 31, 2025, by installing a photovoltaic system you can benefit from a 50% deduction on the expenses incurred for the first home, while for the second home the benefit is reduced to 36%. From 2026, the percentage will gradually decrease, with a deduction set at 36% until 2027 and 30% until 2033.
What does the 2025 Photovoltaic Bonus consist of?
The Photovoltaic Bonus is a benefit that allows you to recover up to 50% of the expense incurred to install a photovoltaic system, with a maximum of 96.000 euros per real estate unit. The maximum benefit obtainable is 48.000 euros, to be divided into 10 annual installments of the same amount.
Who can apply for the Photovoltaic Bonus?
The deduction for photovoltaic is accessible to all taxpayers subject to IRPEF, not only to homeowners, but also to usufructuaries, bailees, tenants and cohabiting family members. Independent institutes for public housing and housing cooperatives with undivided ownership are also eligible.
In order to access the bonus, you will have to make the payment via a specific detailed bank transfer, therefore entering a correct reason and a series of elements which are, specifically:
- The reason for the payment;
- The beneficiary’s tax code;
- The APE certificate;
- The declaration of a qualified technician.
It is also very important to submit the technical sheet to ENEA within 90 days of the end of the works. Thanks to this opportunity, you will be able to maximize the return on the photovoltaic investment, even in the case of low ISEE or first home.
Superbonus 65%
Another important measure for families is the Superbonus 65%, designed to incentivize energy efficiency interventions on condominiums, multi-family buildings and third sector entities.
As the name suggests, this bonus allows you to deduct 65% of the expenses incurred for the installation of photovoltaic solar systems and related storage systems, provided they are connected to the electricity grid. The relief applies up to a maximum of 48.000 euros per real estate unit, with a specific spending limit equal to:
- 2.400 €/kW for standard systems;
- 1.600 €/kW if the installation is carried out in conjunction with building restoration work.
But be careful: the works must be part of a broader package of interventions, as required by the legislation. This is because photovoltaic is considered a driven intervention, that is, it is eligible for assistance only if accompanied by one or more driving interventions, including:
- Thermal building insulation;
- Replacement of air conditioning systems;
- Anti-seismic works (SuperSismabonus).
We also specify that the 65% deduction for photovoltaics will be valid in 2025 only for works already formally started by 15 October 2024. This means that, in order not to lose the benefit, you will have to:
- Having submitted the CILA-S (Certified Commencement of Works Notice), if the intervention is not a condominium;
- Having approved the works in the condominium meeting and submitted the CILA-S, for interventions in condominiums;
- Having submitted the application for the enabling title, in cases of demolition and reconstruction.
Who can apply for the 65% Superbonus?
Not everyone can access this incentive. The beneficiaries are:
- Buildings composed of 2 to 4 real estate units;
- ONLUS, social promotion associations (APS) and voluntary associations (AdV);
- Housing cooperatives with undivided ownership;
- Autonomous institutes for public housing (IACP.
Reddito Energetico 2025
Another interesting incentive for photovoltaics is the Reddito Energetico Nazionale (National Energy Income). This is a non-repayable contribution for photovoltaics intended for families residing in Italy with an ISEE of up to 15.000 euros or up to 30.000 euros for large families (with at least four dependent children).
The advantage of this incentive is that it covers the entire cost of installing photovoltaic systems with power between 2 and 6 kWp, thus promoting domestic self-consumption and energy sustainability. However, during 2024 in just 24 hours the funds for Reddito Energetico nel Mezzogiorno were allocated, effectively making the measure no longer accessible.
The overall fund available is 200 million euros, divided over the two-year period 2024-2025, with a strong priority of allocation to the Southern Regions (Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardinia and Sicily), to which 80% of the resources are allocated.
The operational management of the fund is entrusted directly to the GSE, which also takes care of collecting applications and distributing contributions. Requests can be submitted until the available funds run out during 2025.
Renewable Energy Communities (CER)
Renewable Energy Communities (CER) are one of the most innovative opportunities to promote local self-production and self-consumption of energy from renewable sources. Thanks to recent regulations (in particular the Decreto MASE 7 dicembre 2023 n. 414), new methods of granting incentives have been outlined aimed at promoting the construction of systems powered by renewable sources (including photovoltaic) inserted in configurations of
- energy communities
- self-consumer groups
- remote self-consumer.
The mechanism is simple: citizens, businesses, local authorities or non-profits join together to build photovoltaic systems (or other renewable sources) connected to the same primary distribution cabin. The energy produced is virtually self-consumed by the members, without the need for direct physical connections, thus promoting the reduction of energy costs and CO₂ emissions.
Those who join a CER can benefit from:
- A 20-year incentive tariff on the shared energy, modulated based on the geographical area and the power of the plant;
- A valorization fee established by ARERA, which reimburses some tariff components (in 2024 equal to approximately €10/MWh);
- A non-repayable contribution of up to 40% of the installation costs of the plants, available for projects located in municipalities with fewer than 30,000 inhabitants, thanks to the PNRR funds.
The incentives will be available until 5 GW of incentivized power is reached, and in any case no later than 31 December 2027. The non-repayable contribution for new plants remains available until 30 November 2025.
10% reduced VAT for the purchase and installation of photovoltaic systems
One of the most immediate and less “bureaucratic” benefits concerns the application of the reduced VAT of 10%. The reduced VAT applies to both simple photovoltaic systems and those integrated with storage systems or heat pumps.
Unlike other incentives, to take advantage of the reduced VAT, no particular questions or procedures are required: it is the same installation company that, during the invoicing phase, directly applies the reduced rate, reporting it clearly on the tax document.
Conto Termico 3.0
Finally, another tool recently introduced among the 2025 photovoltaic incentives for families and companies is the Conto Termico 3.0, a non-repayable incentive for photovoltaic systems and storage systems installed with the simultaneous replacement of a diesel or LPG heating system with an electric heat pump.
Compared to the previous Conto Termico 2.0, the mechanism will be enriched with new types of interventions, such as the installation of photovoltaic systems with storage and electric charging stations, combined with the replacement of traditional thermal systems
Both private and public entities will be able to access the contributions, with the extension of the benefit also to Third Sector entities registered with the RUNTS. The buildings admitted will be both residential and tertiary, as long as they exist and already have an air conditioning system.
Among the most interesting novelties linked to this incentive:
- Contributions of up to 100% of the costs for interventions on school buildings, health facilities and in small municipalities with less than 15.000 inhabitants;
- Expansion of the group of beneficiaries and new incentive possibilities also for private non-residential buildings;
- Financial allocation of 900 million euros per year, of which 500 for private individuals and 400 for public administrations.
The eligible interventions will range from thermal insulation to building automation, from the production of thermal energy from renewable sources to the construction of nearly zero-energy buildings. Access to the funds will take place through the Portaltermico GSE, with an application to be submitted within 90 days of the conclusion of the works, or in reservation mode for public administrations.
If you are thinking of installing a photovoltaic system, Southenergy is at your side to evaluate the most suitable solution for your roof or your company. We guide you step by step, from design to installation, up to the management of bureaucratic procedures and incentives.
Contact us to learn more.
FAQ B2C Photovoltaic Incentives 2025
What are the photovoltaic incentives available in 2025 for private individuals?
In 2025, the main incentives for the installation of photovoltaic systems for private individuals include:
- Photovoltaic Bonus
- Superbonus 65%
- Reddito Energetico
Renewable Energy Communities - 10% VAT reduction
- Thermal Account 3.0
What is the 2025 Photovoltaic Bonus and how does the 50% deduction work?
The 2025 Photovoltaic Bonus allows you to deduct 50% of the expenses incurred for the system (including installation and batteries) up to a maximum of €96.000, divided into 10 annual installments. It is valid for residential properties and must be requested in the context of extraordinary maintenance or building renovation work.
What’s new in 2025 compared to the incentives of previous years?
Among the main novelties of 2025:
- Bureaucratic simplifications for access to incentives.
- More incentives for those who combine storage batteries and intelligent energy management systems.
- Greater support for renewable energy communities (CER).
- Potential introduction of new PNRR funds for families in conditions of energy vulnerability.
How can I apply for photovoltaic incentives in 2025?
There are multiple ways to access, depending on the type of incentive. Below we list some of them, however it is advisable to contact a qualified installer or an energy consultant.
- Declaration of works in the ENEA communication and in the tax return (for deductions).
- Participation in municipal/regional calls for non-repayable funds.
- Registration with the GSE (Energy Services Manager) for contributions from energy communities.