It is one of the central themes of the political and economic agenda, because it closely concerns the growth of our country and the impact on our pockets. With the presentation of the 2026 Budget Law, the Government has implemented a maneuver worth approximately 18 billion euros, largely intended to support the Italian production system. The provision includes tax incentives, contributions for businesses, and measures to promote technological innovation and digital transition.
The Government intends to strengthen the competitiveness of Italian companies, support investments and encourage employment, particularly in strategic sectors.
Below, we see in detail the main measures contained in the 2026 Budget in favor of the productive world.
Tax breaks and tax credits
The Budget relaunches incentives for business investments. Hyper-depreciation has been reintroduced (Transition 5.0). With this measure, companies can increase the cost of acquiring innovative capital goods (machinery, equipment, advanced software) by up to 220%.
The incentive, intended for digitalisation, automation and environmental sustainability projects, is financed with around 4 billion in total over the three-year period.
Territorial tax credits are also confirmed: companies operating in SEZs (Special Economic Zones) and in ZLS (Simplified Logistics Zones) benefit from dedicated tax advantages. In particular, a tax credit for the ZLS of approximately 100 million has been allocated for the three-year period 2026-2028.
Digital innovation and energy transition
The Transition 5.0 package integrates digitalisation incentives with those for sustainability. Thanks to the increased hyper-depreciation (up to 220%), even companies with high energy consumption can access benefits for investments in advanced technologies (robotics, Big Data, cybersecurity) and energy efficiency.
According to the provisions of the Budget, investments classified as “green”, such as photovoltaic systems, storage systems and energy saving interventions, translate into additional tax depreciation.
The new rules make these benefits cumulative with other European and national incentives (for example the Pnrr) and cover investments completed by 2026.
Support for SMEs and strategic investments
The Budget Law also strengthens the traditional support tools for small and medium-sized enterprises. In fact, the refinancing of Nuova Sabatini has been confirmed, which is not the name of a five-a-side football team, but these are grants for plant for SMEs that acquire tangible assets, software or digital technologies, also including a new facilitation line for capital increases.
Furthermore, Development Contracts continue, i.e. subsidized financing for large industrial projects in key sectors (energy, automotive, pharmaceuticals, etc.).
According to the tables of the Draft Budgetary Plan, the measures in favor of businesses and innovation are worth a total of around 3.0 billion euros in 2026, 2.3 billion in 2027 and 1.8 billion in 2028.
Finally, the suspension of the plastic tax and sugar tax is extended to 2026, and this avoids new burdens for the industrial sector.
