News & funding

The 2026 Budget Law extended the tax credit for investments in Southern Italy to 31 December 2028. Companies that filed for 2026 must now confirm the investments they completed.

The ZES Unica tax credit, introduced by article 16 of Decree-Law 124/2023, has been extended to 31 December 2028. The budget is €2.3 billion for 2026, €1 billion for 2027 and €750 million for 2028.

For 2026 investments the advance notice closed on 30 May. Investments must be completed by 31 December 2026 and confirmed between 3 and 17 January 2027: companies that miss this lose the credit.

The same timetable applies in 2027 and 2028: advance notice from 31 March to 30 May, confirmation in January of the following year. If requests exceed the budget, the Revenue Agency reduces the credit pro rata.

For 4.0 capital goods bought from 2026 there is no longer a tax credit but an increase in the depreciable cost of up to 180%.

The 2026 Budget Law (Law 199/2025) introduced super-depreciation for new capital goods bought between 1 January 2026 and 30 September 2028. It replaces the Transition 4.0 and 5.0 credits, which remain only for applications already filed.

The purchase cost is increased by 180% up to €2.5 million, by 100% between €2.5 and €10 million, and by 50% between €10 and €20 million. Eligible goods include interconnected 4.0 tangible and intangible assets and plants that produce renewable energy for own use.

A sworn technical report and an accounting certification are required. Filings go to the GSE: advance notice, confirmation with a down payment of at least 20%, and a completion notice by 15 November 2028.

The Ministry of Enterprise funds 50% of SME plans to adopt cloud and cybersecurity services. Drafting of applications opens on 20 October.

The voucher covers 50% of the cost, up to €20,000, for plans of at least €4,000 covering cloud and cybersecurity services.

Drafting opens on 20 October 2026 at 12:00. Applications can be submitted from 10 November 2026 at 12:00 to 20 January 2027 at 12:00.

The Campania Tourism Agency supports micro, small and medium companies that promote Campania as a destination.

Non-repayable grant of up to 60% of costs, under de minimis rules, up to €50,000, for spending programmes of at least €30,000.

Companies in nine ATECO sectors listed in the call can apply; accommodation and restaurants are excluded. Deadline: 28 October 2026 at 23:59.

Invitalia funds training and skills programmes for companies in Southern regions.

Non-repayable grant of 50%, under de minimis rules, up to €30,000, rising to €42,000 for micro and small companies in an integrated project.

It is open to companies in seven Southern regions. Applications go to Invitalia by 21 December 2026 at 12:00.