Tax credit for investments in the ZES unica - agriculture, fisheries and aquaculture sector 2026
Data to be re-checked. The source does not publish the status or the dates of this scheme explicitly. Do not prepare an application without checking the managing body’s portal.
What it funds
Line of the ZES unica tax credit reserved for undertakings in the agricultural, fisheries and aquaculture sector that make investments in production facilities located in the regions of the ZES unica (Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardegna, Sicilia). It operates on a dedicated budget, separate from that of the general ZES unica, with utilisation percentages recalculated in proportion to the applications received. For the 2026 annuality the Agenzia delle Entrate has updated the forms and instructions and, according to concordant sources, the deadline for the advance communication was set at 1 June 2026.
Who can apply
Undertakings in the agricultural, fisheries and aquaculture sector with production facilities in the ZES unica regions.
Sectoral scope
Measure specifically dedicated to primary agricultural production, fisheries and aquaculture, sectors otherwise excluded from the ordinary ZES unica (which instead covers agro-industrial processing). Agro-industrial processing undertakings access the general ZES unica line.
Notes and caveats
WARNING: no institutional source was successfully opened. agenziaentrate.gov.it, fiscooggi.it (the Agenzia delle Entrate magazine) and dipartimentosud.gov.it returned 403 or a robots error on all WebFetch attempts; the MASAF page on tax credits does not list this measure. The URLs indicated are existing official Agenzia delle Entrate pages identified through a search, but not verified directly. The deadline of 01/06/2026 for the communication is reported concordantly by several qualified secondary sources but has NOT been verified at source, and for this reason opening and deadline are null and the status is da_verificare (to be verified). Under the design of this measure a subsequent supplementary communication is usually provided for: its existence and dates are to be verified on the Agenzia portal.
Sources
Every piece of information on this page was read on 27 August 2026 from the pages below. Where they disagree, the managing body’s document prevails.
Keywords
agevolazione fiscaleinvestimenti produttivimezzogiorno