First-time homebuyer bonus 2026 offers mortgage guarantees and tax deductions for young people and families in Italy

The 2026 first-time homebuyer bonus offers state guarantees on mortgages for young people and families, and an Irpef tax deduction on interest payments. This program extends state guarantees on mortgages up to 80% for priority categories like those under 36 with low ISEE, and 50% for others. It also allows a 19% Irpef deduction on mortgage interest, capped at 4,000 euros annually. The bonus applies to primary residences under 250,000 euros, excluding luxury properties. Buyers also benefit from reduced registration, mortgage, and cadastral taxes.