Startup Innovativa status and tax incentives
Ministero delle Imprese e del Made in Italy (MIMIT)
Special regime for innovative startups, including investor tax deductions (30% up to €1M for individuals, €1.8M for companies; or 50% under de minimis)
Companies that qualify as innovative startups register in a special section of the Italian Business Register and can use a package of measures during their life cycle. Investors in them can claim income tax deductions.
- Eligibility
- Unlisted limited companies that are micro, small or medium enterprises, incorporated less than 5 years ago, resident in Italy or in the EU/EEA with a productive site in Italy, and meeting the innovation criteria in DL 179/2012 art. 25 (self-certified by the legal representative).
- Available in
Italy- Benefits
- Benefits available for 3 years from first registration, extendable up to 5 years (and further for scale-up) if conditions are met; investors can deduct 30% of the amount invested (up to €1M for individuals, €1.8M for companies) or 50% under the de minimis regime.
- Details
- Tiers, how to apply, what to watch out for and sources are free with an account.
