2026 Budget Law: Tax Changes for Businesses and Professionals
The 2026 Budget Law introduces significant tax changes that directly affect businesses and professionals. The Firm Marzo Associati has analysed the main provisions in detail to provide its clients with practical guidance on applying the new rules.
Main Tax Changes for Businesses
Investment Tax Credit
The investment tax credit for new capital assets has been confirmed and enhanced. The applicable rates are:
- 40% for investments up to €2.5 million
- 20% for investments between €2.5 million and €10 million
- 10% for investments exceeding €10 million
Revised Patent Box Regime
The Patent Box regime is being revised to provide a 110% enhanced deduction for research and development costs relating to copyright-protected software, patents and designs.
Tax Changes for Professionals
Incremental Flat Tax
The incremental flat tax of 15% has been confirmed for professionals whose income increases compared with the preceding three-year period, subject to a maximum limit of €40,000.
Social Security Contributions for Young Professionals
The new provisions introduce a progressive reduction in social security contributions for young professionals under 35 during their first three years of activity.
Conclusions
The changes introduced represent a significant opportunity to optimise the tax burden. The Firm Marzo Associati is available to provide tailored advice on effective strategies to adopt.
