Single SEZ 2026

The ZES 2026 (Special Economic Zone) is a measure of the Italian budget law that offers tax incentives to companies that invest in certain regions of Central and Southern Italy to promote economic development and employment.
PLEASE NOTE: the application window for the ZES is strictly between the end of March and the end of May.

Summary of key information

1. What is the Single SEZ?

  • It is an economic area with tax breaks for companies that make productive investments.
  • Since 2024, a single national SEZ has been created, replacing the previous regional SEZs.

2. Period of validity

  • Confirmed and extended from 2026 to 2028.

3. Available resources

  • €2.3 billion in 2026.
  • €1 billion in 2027.
  • €750 million in 2028.
    Total of over €4 billion over the three-year period.

4. Type of incentive

  • Tax credit on business investments.
  • It can reach up to approximately 60% of the investment depending on the size of the business and the territory.

5. Eligible investments

  • New machinery and equipment.
  • Production facilities.
  • Land and real estate used for business purposes.
  • Industrial technologies and corporate infrastructure

6. Amount of investments

  • Eligible from €200,000 up to €100 million.

7. Territories concerned

It includes regions in the south and some in the center, including:
  • Abruzzo.
  • Basilicata.
  • Calabria.
  • Campania.
  • Molise.
  • Apulia.
  • Sardinia.
  • Sicily.
  • Marche and Umbria (added with the 2026 budget)

8. Procedure

Companies must:
  • Send advance notice of investments (March-May 2026).
  • send a supplementary communication after making the investment (January 2027).
The SEZ can be combined with other incentives, but without exceeding the maximum limit of public aid provided for by European legislation.
The contents within this article are merely indicative and may be out of date and contain inaccuracies.

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