Credito d’imposta Ricerca e Sviluppo

Form of support

• Tax incentives

Benefit and conditions

A tax credit of 10% of the eligible calculation base, up to €5 million a year. It is not a cash grant. Under current rules, the ordinary technological innovation credit ends with the 2025 tax period. Design and aesthetic conception relating to 2026 expenditure have a specific measure, with a dedicated procedure on a MIMIT platform. According to MIMIT’s notice of 8 July 2026, its €60 million budget is exhausted; the window remains open and bookings are still accepted in chronological order for later allocation, while the Ministry has said it is seeking further resources (checked 7 October 2026).

Complete fact sheet

Territory

Italy

Applicants

Businesses carrying out activities that qualify as research and development under the applicable rules.

Application procedure

Used only as an F24 offset from the tax period following the one in which costs are incurred; advance and final communications through the GSE platform under the rules in force. Accounting certification of costs and a sworn technical report.

Edition / applicable period

Research and development: up to the tax period current at 31 December 2031.

Tax regime applicability

Verify applicability to the project and tax period; classification does not certify entitlement.

Informative fact sheet. Eligibility and possible combinations depend on the project, applicable rules and verification of the requirements.