Conto Termico 3.0 and Transition 5.0: Guide to 2026 Incentives and How They Work

If you’re looking for information on incentives for energy efficiency and renewable energy, you’ve probably heard of Conto Termico 3.0 and Transizione 5.0. These two terms are often confused or lumped together, but in reality they are two very different incentives, each with its own rules, benefits and target recipients.

In this article, we’ll clarify the latest updates currently in force so you can understand exactly how they work, who can benefit from them and which types of projects are covered to maximize savings.

What is Conto Termico 3.0?

Introduced at the end of 2025 and fully operational in 2026 through the new dedicated GSE (Gestore dei Servizi Energetici – Energy Services Operator) portal, Conto Termico 3.0 is a scheme designed to promote increased energy efficiency and the production of thermal energy from renewable sources.

Unlike traditional building bonuses that work through tax deductions (spread over several years), Conto Termico is a direct incentive: it is an actual cash reimbursement paid by the GSE directly into your bank account.

Who can apply?

Conto Termico 3.0 has a very broad and inclusive audience:

- Private individuals (for work on residential buildings)

- Businesses of various sizes

- Public Administrations (PAs)

- Third Sector entities

- Renewable Energy Communities (CERs)

How much can you save and how is it paid?

The incentive covers up to 65% of eligible expenses for private individuals and businesses. For small municipalities (under 15,000 inhabitants), schools and hospitals, the incentive can even reach up to 100% of the cost.

The biggest advantage of version 3.0 is liquidity: if the calculated contribution is less than or equal to €15,000, the GSE pays it in a single installment, usually within 90 days of approval of the application (once the work is completed). For higher amounts, it is split into annual installments (from 2 to 5, depending on the type of project).

Which projects are eligible?

One of the most important new features introduced with version 3.0 is the broader range of eligible technologies:

- Installation of high-efficiency heat pumps (including “hybrid” solutions and “add‑on” systems that can be integrated into existing installations)

- Replacement of old boilers with latest‑generation biomass stoves or boilers

- Solar thermal systems for domestic hot water production

- Thermal insulation work and replacement of windows and doors

What is the Transizione 5.0 Plan?

While Conto Termico focuses on buildings and climate control, the Transizione 5.0 Plan (recently reorganized and strengthened by the 2025 Budget Law) is the flagship measure aimed exclusively at companies that want to innovate their production processes while reducing energy consumption.

In this case, the incentive is not paid by bank transfer, but takes the form of a tax credit that can be used to offset other taxes (via the F24 form).

Who can apply?

Only businesses operating in Italy, regardless of legal form, size or economic sector. Private individuals cannot access this scheme.

How does it work and how much can you save?

To access the tax credit, the company must invest in technologically advanced capital goods (formerly known as Industry 4.0 assets) and must demonstrate, through certification, that the investment leads to a reduction in energy consumption (at least 3% of the total energy consumption of the entire production facility or 5% of the specific process involved).

With the updates introduced by the 2025 Budget Law, the incentive rates are highly attractive:

- Tax credit of up to 35% for investments up to €10 million

- Tax credit of up to 5% for the portion of investments exceeding that amount, between €10 and €50 million

Which projects are eligible?

Transizione 5.0 supports 360‑degree innovation projects:

- Tangible and intangible (software) 4.0/5.0 capital goods connected to the company’s systems

- Systems for self‑production of renewable energy for self‑consumption (for example, industrial photovoltaic plants)

- Staff training costs aimed at acquiring skills related to technologies that support the green and digital transition

Conto Termico 3.0 vs Transizione 5.0: key differences at a glance

To help you quickly find your way around, here are the main differences between the two schemes:

Characteristic

Conto Termico 3.0

Transizione 5.0 Plan

Target audience

Private individuals, businesses, Public Administrations, Third Sector entities

Businesses only

Type of incentive

Direct cash reimbursement (GSE bank transfer)

Tax credit (offset via F24)

Main objective

Climate control, insulation and thermal efficiency

Innovation of production processes and reduction of corporate energy consumption

Maximum incentive amount

Up to 65% (up to 100% for PAs) – max €15,000 in a single installment

Up to 35% (for investments up to €10 million)

Bottom line

Whether you’re a private individual looking to switch to a more efficient heat pump and recover your costs in record time, or you represent a company ready to modernize its production line with solar panels and connected machinery, 2026 offers tailored tools to support you.

However, be careful: both schemes require strict technical requirements, registration on GSE portals and specific documentation (such as pre‑ and post‑intervention energy certifications). A DIY approach is not recommended: always rely on qualified designers, thermotechnical professionals or business consultants.