Menu della sezione Invest in Italy
- Allowance for corporate equity (Ace)
- Tax credit on research and development activities
- Patent box regime
- Vat grouping rules
- Tax regime for new residents
- Advance tax ruling on new investments
- Advance tax ruling
- Cooperative compliance program
- Advance tax agreements for enterprises with international activities
- Flat-rate scheme
Invest in Italy
Tax incentives for Enterprises investing in Italy
Companies and individual enterprises, wishing to invest in Italy, are eligible for several tax allowances, such as the allowance for corporate equity, the tax credit on research & development activities, the patent box regime, the super and hyper amortization and the Vat grouping rules. Furthermore, running from fiscal year 2017, they will benefit of the reduction of Italian corporate tax rate from 27.5% to 24%.
Moreover, businesses can count on a direct dialogue with the Revenue Agency thanks to the advance tax ruling on new investments, the general taxpayer’s advance ruling, the advance tax agreements for enterprises and to the cooperative compliance program.
The Italian Law also provides tax incentives to attract human capital, such as the new residents regime for individuals.