We inform you that the 2026 Budget Law (Law no. 199/2025) has extended the incentives relating to the ZES Unica Mezzogiorno to 2026, 2027 and 2028.
In particular, the new Article 16 of Legislative Decree No. 124/2023 recognises a contribution, in the form of a tax credit to be exclusively used by way of offset, for companies that make investments between 01/01/2026 and 31/12/2028 in capital goods intended for production facilities located in the Special Economic Zone for the Mezzogiorno (so-called ZES Unica Mezzogiorno), comprising assisted areas in the regions of Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardinia, and Sicily, with a minimum threshold, for each investment project, of €200,000.00 and a maximum threshold of €100 million.
In particular, investments related to the purchase, including through financial leasing agreements, of new machinery, equipment, and various accessories intended for existing production facilities or those to be established within the territory, as well as investments related to the purchase of land and the acquisition, construction, or expansion of properties instrumental to the investments, are eligible for incentives. The value of land and properties cannot exceed 50 per cent of the total value of the incentivised investment.
For the purposes of recognising the incentive, beneficiary companies must maintain their activities in the plant areas, located within assisted zones, where the subsidised investment has been made, for at least five years after the completion of the investment itself.
The credit, within the maximum allocated expenditure limit, is established for each region by the Regional Aid Map 2022-2027, as shown in the table below:
| Region | Small Enterprises | Medium-sized enterprises | Large Enterprises |
| Abruzzo (assisted areas) | 35% | 25% | 15% |
| Basilicata | 50% | 40% | 30% |
| Calabria | 60% | 50% | 40% |
| Campania | 60% | 50% | 40% |
| Molise | 50% | 40% | 30% |
| Apulia | 60% | 50% | 40% |
| Sardinia | 50% | 40% | 30% |
| Sicily | 60% | 50% | 40% |
To benefit from the 2026 credit, you will need to submit a communication to the Revenue Agency. between 31 March 2026 and 30 May 2026 indicating the amount of eligible expenses incurred from 1 January 2026 and those expected to be incurred until 31 December 2026.
Otherwise, and at risk of forfeiture of the concession, it will then be necessary to submit a further Supplementary communication between 3 January 2027 and 17 January 2027 attesting to the completion of such investments by 31 December 2026.
While remaining at your disposal for any doubts or requests for clarification, we would like to take this opportunity to extend our best regards to all.