Verified You must apply
Business & self-employment
Tax credit
Automatic 10% tax credit (max 5M EUR/year) on R&D expenditure, extended to 2031
Credito d'imposta ricerca e sviluppo (R&S)
Paid by MIMIT / Agenzia delle Entrate · 🇮🇹 Italy
What this pays
The published value, how it is calculated, and whether it is cash or a credit ceiling.
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Who qualifies
The 3 published rules this programme tests you against — age, income, residency, household and the rest.
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The steps, documents and official link are part of the paid plan. Checking how much you're owed is free and always will be.
1 documents you'll need
Exactly what to gather before you start, so nothing sends you back to the beginning.
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Where this comes from
Nel 2026 l'aliquota del credito d'imposta ricerca e sviluppo e' confermata al 10% della base di calcolo, con un massimale di 5 milioni di euro annui per beneficiario.
Last checked 2026-08-12 · a researcher confirmed this against the official page
Other business & self-employment support in Italy
Grants for under-35s starting businesses in Southern Italy
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Verified
Zero-interest loans for innovative startups
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Verified
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