Single ZES for agriculture 2025 (special case)

Tax & investments

Special measure tied to ZES areas; relevant only if the business is located in eligible zones.

Purpose: Purpose: tax credit for investments in eligible areas.

For: For: farms located in eligible ZES areas.

Type: Type: tax credit

Official source: https://www.agenziaentrate.gov.it/portale/credito-imposta-per-investimenti-nella-zes-unica-per-le-imprese-del-settore-agricolo-2025/che-cos-