Works on a let home in Trieste: FVG grants and the 36% relief

If you replace the windows or insulate the home you let in Trieste, in 2026 you can combine two kinds of help: the Region's grant, 50% up to €12,000 per type of work, claimed once the works are finished, and the 36% tax deduction on the part you still pay. For works on the common parts, the condominium can apply for a separate regional grant, open since 19/10/2026.

The grant for windows and insulation: how does it work?

The Region pays it to those who have already carried out and paid for the works, from 1 January 2025, on homes in cadastral categories A1 to A11 in the region. You apply online, on the Istanze online system, only after the works are completed and paid for: applying earlier leads to revocation.

• Maximum recognised cost€1,500 per m² of openingGrant50%, up to €12,000

  Windows

• Maximum recognised cost€180 per m²Grant50%, up to €12,000

  Wall insulation

• Maximum recognised cost€200 per m²Grant50%, up to €12,000

  Roof insulation

You need the energy performance certificate (APE) from before and after the works, the invoices, the bank transfers and the end-of-works statement. One application can cover several types of work, but each person can get the grant only once per type in total: if you already had it for the windows of your own home, you cannot get it for the let one. The same home also gets it only once per type.

It is first come, first served, while funds last. With the 2026-2028 budget adjustment the Region set aside €30 million for applications already received and new ones; in 2025 it paid every eligible application received by 30/11/2025. The grant is awarded within 90 days of the application, unless the procedure is suspended.

Mind the interaction: for the same home you claim either this grant or the renovation one (article 2 of the same law), not both, for three years.

And the 36% deduction?

In 2026 the deduction for works on a home other than your main residence is 36%, spread over ten years, on up to €96,000 per unit. The law speaks of costs «actually borne» (effettivamente rimaste a carico): if the Region refunds half, you deduct 36% of the other half.

For 2027 current law lowers the rate to 30%. The 2027 budget bill, still before Parliament, would keep it at 36%: if you can finish and pay for the works in 2026, the rate is certain.

The tenant can also claim the deduction if they pay for the works: the rule covers whoever owns or «holds» the home «on the basis of a suitable title», such as the lease.

An example: the windows of a let two-bedroom flat

Assumptions: a let two-bedroom flat, 10 m² of windows replaced at €800 per m², €8,000 in total, works paid in March 2026; the owner lives in Trieste.

1. Recognised cost: €800 per m², below the €1,500 maximum. Grant: 8,000 × 50% = €4,000.
2. Left for you to pay: 8,000 − 4,000 = €4,000. Deduction: 4,000 × 36% = €1,440, i.e. €144 a year for ten years.
3. Net cost of the windows: 8,000 − 4,000 − 1,440 = €2,560, 32% of the outlay.

For a regulated rent lease (canone concordato) in Trieste the APE matters too: under the 2025 local agreement, class G takes 10% off the rent range, classes C or D add 7%, A or B 12% (article 9). The ranges are in the guide regulated rent in Trieste.

Condominium works: the call open since 19/10/2026

For energy works on the common parts, on 19/10/2026 the Region opened a call for condominiums with a tax code and more than 8 units, including partial condominiums such as a single staircase. The call was approved by regional executive resolution 1179 of 7/8/2026.

• Grant40%, up to €300,000

  First-level major renovation

• Grant40%, up to €150,000

  Second-level major renovation

• Grant30%, up to €100,000

  Energy upgrade

If heating that runs only on heating oil is decommissioned, the maximum rises by €20,000. The building manager files the application (or a delegated owner, if there is no manager), and the grant is worked out only on the shares of dwellings in categories A1 to A6 and A11 owned by private individuals: the call does not exclude let homes, but it does exclude those used for a business or owned by businesses and professionals.

Here too it is first come, first served, with an initial €500,000 for the whole region: if the owners' meeting is discussing external insulation or the boiler room, the building manager should move early. Only costs incurred after the application count: application first, works second.

Who pays what between landlord and tenant, item by item, is in the guide rental costs in Trieste.