The tax credit for investments in Simplified Logistics Zones (ZLS) for 2026-2028 is active. The incentive provides a tax credit up to 45% for purchasing machinery, equipment, land and instrumental properties in ZLS areas of Central-Northern Italy.
Eligible zones and beneficiaries
Seven ZLS are established: Genoa Port and Retroport, Veneto (Venice-Rodigino Port), Emilia-Romagna, Lombardy, Tuscany, Friuli-Venezia Giulia and Lazio. All companies (SMEs and large) with operational headquarters in ZLS territory portions eligible for regional aid can access. Excluded: steel, coal, transport (except warehousing), energy, broadband, credit and insurance sectors.
Investments and credit intensity
Investments from January 1, 2026 to December 31, 2028 in new machinery, equipment, land and instrumental properties are eligible. Minimum investment 200,000 euros, maximum 100 million. Intensity varies from 10% to 45% based on company size and zone: small enterprises 30-45%, medium 20-35%, large 10-25%. Lazio zones (5, 6, 7) and some areas of Veneto, Emilia-Romagna, Tuscany and Friuli reach maximum percentages. 5% increase for STEP investments.
Deadlines and procedures
Phase 1 – Resource reservation: March 31 to May 30 each year (2026, 2027, 2028). Phase 2 – Supplementary communication: January 3 to 17 of following year to certify investment completion. Credit usable only in offset after Revenue Agency approval. Legal auditor certification required. 5-year activity maintenance constraint.
For the complete technical sheet with zone and percentage details, consult the full document. Studio RCG is available to assess investment eligibility and assist in communication submission.