Disclaimer: This English translation is provided for informational purposes only. In the event of any discrepancy, inconsistency, or difference in interpretation between this translation and the original Italian version, the original Italian version shall prevail.

Overall Description

The Tax Credit for Certified Incubators and Accelerators (Credito d'imposta per incubatori e acceleratori certificati) is an incentive promoted by the Italian Ministry of Enterprises and Made in Italy (MIMIT) and managed by Invitalia. It supports investments made by certified incubators and accelerators in the equity capital of innovative start-ups, with the objective of improving start-ups' access to risk capital and supporting their growth, particularly during the early stages of development.

Funding Amount

The incentive is provided as a tax credit equal to 8% of the eligible investment.

The maximum eligible investment is €500,000 per tax period for each certified incubator or accelerator, starting from the 2025 tax period. The investment must be maintained for at least three years.

The tax credit:

• May only be used to offset tax liabilities through the F24 tax form via the Italian Revenue Agency's electronic channels;
• Is non-refundable;
• Cannot be transferred or assigned to third parties.

The total budget is €1.8 million per year. The measure is granted under the EU de minimis Regulation, meaning that the value of the tax credit counts towards the beneficiary's de minimis aid ceiling.

Submission Deadlines

• Applications may be submitted from 10:00 on 30 March 2026.
• The call remains open until the available budget is exhausted.

Submission Conditions

Applications must be submitted via certified electronic mail (PEC) to the dedicated Invitalia address using the official application form attached to the MIMIT implementing decree.

The application must be:

• Completed using the official application template;
• Signed digitally by the legal representative of the certified incubator or accelerator;
• Submitted via PEC from the opening date onwards until the available resources are exhausted.

Eligible Types of Businesses

The incentive is open exclusively to certified incubators and certified accelerators meeting the requirements of Article 25(5) of Decree-Law No. 179/2012.

Applicants must:

• Be legally established and operational;
• Be registered in the special section of the Italian Companies Register for certified incubators and accelerators.

The following are excluded:

• Undertakings in difficulty;
• Undertakings in voluntary liquidation or insolvency proceedings aimed at liquidation;
• Beneficiaries of unlawful State aid that has not been repaid;
• Entities subject to disqualification sanctions or other legal grounds preventing the granting of public aid.

Eligible Countries

Italy. Applicants must be certified incubators or accelerators registered in the Italian Companies Register in accordance with the applicable legislation.