Credito d'imposta per gli investimenti nelle Zone logistiche semplificate (ZLS)- Annualità 2026-2027-2028
Presidenza del Consiglio dei Ministri (Italia) · National scheme · Can apply alone · 1 eligible country
What this scheme funds
This is an Italian tax credit scheme that helps companies invest in machinery, equipment, land and buildings located in Simplified Logistics Zones (ZLS) within regionally-assisted areas. It covers investments made through 2028, with a total budget of 100 million euros per year for 2026, 2027 and 2028. The credit amount depends on company size and location, with higher rates for small and medium enterprises.
regional-development · advanced-manufacturing
Do you qualify for this scheme?
Tell us your website and we'll check this scheme's own conditions against what your company does.
Only the website is required.
Who it is for
Any business, regardless of legal form or size, planning to invest in machinery, equipment, land or buildings for productive facilities located within eligible ZLS areas in regions like Piemonte, Lombardia, Veneto, Toscana, Lazio and others.
The scheme in detail
- Agency
- Presidenza del Consiglio dei Ministri (Italia)
- Eligible countries (1)
- Italy
- Funding
- Not published
- Deadline
- 31 Dec 2028
- Applicant type
- Not required. You can apply solo.
- Eligible applicants
- SME, large enterprise, startup
- Funding rate
- Up to 25% in Lazio (NUTS LAZ5-LAZ6-LAZ7), 15% in other eligible c) areas, plus 10-20% bonus for medium/small enterprises and additional 5% for STEP Regulation investments
- Also required
- Investments must be located in ZLS areas eligible under Article 107(3)(c) TFEU regional aid rules; excludes Abruzzo, Marche and Umbria regions which fall under the ZES unica scheme; land and buildings cannot exceed 50% of total investment value; annual budget cap of 100 million euros for each of 2026, 2027, 2028.