Tax credit for the purchase of diesel and petrol for agricultural businesses 2026
This call is closed. The submission deadline was 30 September 2026. It stays in the catalogue because these windows recur: ask to be alerted when it reopens.
What it funds
Support in the form of a tax credit of up to 20% of the expenditure incurred for the purchase of diesel and petrol for the propulsion of vehicles used in carrying out the agricultural activity, in respect of purchases made in the months of March, April and May 2026. The measure responds to the increase in fuel prices and was implemented by the interministerial decree MASAF-MEF n. 0365846 del 27/07/2026 and by the directorial decree n. 378311 del 03/08/2026 on operating procedures. Applications are submitted through the AGEA/SIAN electronic platform, also through a CAA, attaching the purchase invoices.
Who can apply
Agricultural businesses (carrying out agricultural activity pursuant to art. 2135 of the Civil Code). Sector sources report the exclusion of agricultural contracting businesses (agromeccaniche/contoterzisti): to be confirmed against the text of the decree.
Sectoral scope
Measure dedicated exclusively to the agricultural sector. There is a separate twin measure for fishing businesses (applications already closed on 20/07/2026).
Notes and caveats
Verified on masaf.gov.it the existence and publication of the two decrees (DM 0365846 del 27/07/2026 and DD 378311 del 03/08/2026) in the section Fondi e Finanziamenti - Meccanizzazione agricola. The window dates (06/08 - 30/09/2026), the 20% rate, the ceiling of EUR 50,000 and the budget of EUR 90 million (EUR 89.8 million net of administrative costs) come from AGEA circular n. 64702 of 31/07/2026 as reported by consistent sector sources: agea.gov.it could not be opened via WebFetch (403) and the dedicated SIAN page returned an application error on the day of verification. The credit must be used as an offset by 31/12/2026. Check the AGEA circular before proceeding. There is a second related measure (30% tax credit for the purchase of fertilisers, budget EUR 40 million, same months March-May 2026) announced by MASAF but for which it was not possible to verify the opening of the application window.
Status recalculated. The managing body’s portal listed this scheme as «aperto», but the published deadline says otherwise. In such cases we go by the date.
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 fiscalecarburanticosti energetici