Tax Credit for Investments in the Special Economic Zones (SEZs) of Southern Italy

The 2025 Budget Law introduces an increase in the tax credit for companies that decide to invest in the Special Economic Zones (SEZs) of Southern Italy. This measure represents a crucial development tool for the South of Italy, encouraging new productive activities through tax incentives and administrative simplifications.

What is the SEZ Tax Credit?

The SEZ tax credit is an incentive granted to companies that make investments in new capital goods, including:
• Machinery and equipment for business development
• Industrial and production plants
• Logistics facilities and productive real estate
This incentive is exclusively available to companies operating in the southern regions of Italy, within the areas officially designated as SEZs.

Who Can Benefit?

All businesses that invest in SEZs can access the tax credit, provided that:
• The investments are made between January 1 and November 15, 2025
• The companies operate within the Special Economic Zones of Southern Italy
• The expenses involve new capital goods, not used ones
• The investments are aimed at enhancing the company’s productive growth
This measure particularly benefits start-ups, SMEs, and industrial enterprises looking to expand their presence in strategic areas of Southern Italy.

How Does the Tax Credit Work?

The tax incentive is applied as a tax credit, which can be used to reduce the company’s tax burden.

Process to obtain the tax credit:
• Submission of the application to the Revenue Agency with the amount of eligible expenses → from March 31 to May 30, 2025
• Certification of the investments made by December 2, 2025
• Tax compensation of the credit, which can be used to reduce corporate taxes and levies

Thanks to this measure, businesses can recover part of their expenses, easing the financial burden of investments and making growth in these areas more affordable.

What Are the Benefits for Businesses?

The increase in the tax credit for 2025 offers numerous advantages to companies investing in Special Economic Zones:
• Reduction of the tax burden through the tax credit
• Possibility to access incentives that can be combined with other support measures
• Expansion of production activities in areas with strong economic incentives
• Greater attractiveness for foreign investors looking to operate in Italy

Thanks to these benefits, Southern Italy is becoming one of the most attractive areas for businesses seeking new growth opportunities.

The 2025 Budget Law has made investing in the Special Economic Zones (SEZs) of Southern Italy even more advantageous, offering strategic tax incentives for businesses in all sectors.

If you are considering new business opportunities in Southern Italy, now is the right time to take advantage of these tax incentives and invest in the growth of your company.

Start by liquidating obsolete machinery and equipment to benefit from the tax credit and purchase new capital goods

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