The Industria 5.0 plan is the Italian government’s main incentive programme to support the transition of companies towards more sustainable, resilient and human-centred production models. Introduced in 2024 as an evolution of the previous Industria 4.0 plan, it provides significant tax credits for investments in advanced technologies, renewable energy, and staff training.
Who can access the incentives
Industria 5.0 incentives are available to companies of any legal form and size carrying out productive or service activities in Italy. This includes Italian branches of foreign groups and Italian-law companies controlled by foreign shareholders. There are no restrictions based on the nationality of the parent company.
Key incentive measures
Tax credit for capital goods investment
Companies investing in technologically advanced machinery, plant and equipment (so-called 4.0 and 5.0 capital goods) can benefit from a tax credit ranging from 20% to 45% of the investment cost, depending on company size and investment value. To qualify under Industria 5.0, investments must contribute to reducing energy consumption.
Tax credit for renewable energy and self-production
Investments in plants for self-consumed renewable energy production, energy storage systems, and solutions for energy efficiency in production processes are incentivised.
Tax credit for training
Expenditure on training staff in advanced technological skills (automation, artificial intelligence, cybersecurity, big data) is incentivised with a tax credit of up to 70% of costs, with an annual cap of €300,000.
How to access the incentives
Accessing Industria 5.0 incentives requires a specific procedure including reservation of the tax credit through the Energy Services Manager (GSE), certification of investments by an independent assessor, and notification to the Revenue Agency. Timelines and operational procedures may vary based on updates to ministerial circulars.
Rxconsult supports companies in assessing the eligibility of their investments, managing the required documentation, and optimising the tax impact of the incentives obtained.
