In 2024, thanks to the Budget Law and a series of subsequent decrees, numerous bonuses and concessions were introduced for Italian companies. These incentives have been approved by the Meloni government to support the development of companies and promote economic
growth.
In this guide, we provide a comprehensive overview of the main business bonuses in 2024, how they work and how to claim them.
1. Superbonus Lavoro 2024
The Labor Superbonus was confirmed by the May Day Decree and is aimed at companies that hire new employees, with particular attention to disadvantaged workers, such as young people under 30 and recipients of Inclusion Allowances.
The benefit makes it possible to increase labor costs for new hires for tax return purposes
.
• 120% deduction for all permanent hires.
• 130% deduction for disadvantaged workers.
2. Business Digitalization Bonus
The 2024 Business Digitalization Bonus is a tax credit introduced to promote the digital and sustainable transition of companies. It is aimed at companies that make investments in production facilities located in Italy. The bonus ranges from 5% to 45% depending on the size of the investments made.
3. Self-employment North Center and Rest in the South 2.0
Two important measures to encourage entrepreneurship were introduced in 2024:
• Central-North Self-Employment, which encourages the start of business activities in the central and northern regions.
• Resto al Sud 2.0, which supports new businesses in the South.
The incentives include non-repayable contributions of up to 200,000 euros for investments.
4. ZES Unica Sud benefits
With the creation of the ZES Unica Mezzogiorno, companies located in areas of Southern Italy can benefit from investment incentives, such as the tax credit for the acquisition of capital goods. This bonus is reserved for the regions of the South: Campania, Puglia, Basilicata, Calabria, Sicily, Sardinia
and Molise.
5. Youth Bonus 2024
The 2024 Youth Bonus offers contribution exemptions for employers who hire young people under 35 with an indefinite contract. The bonus covers 100% of social security contributions up to 500 euros per month for 24
months.
6. Women’s Bonus 2024
The 2024 Women’s Bonus is an incentive to encourage the hiring of disadvantaged workers. Companies that hire women in the regions of the SEZ Unica Mezzogiorno can obtain a contribution exemption of up to 650 euros per
month for 24 months.
7. Bonus ZES
The ZES Bonus provides contribution exemptions for companies located in the Special Economic Zones of the South, with an incentive that can reach 650 euros per month for 24 months.
8. Contribution Exemptions for ADI and SFL Receivers
Companies that hire recipients of Inclusion Check or Training and Work Support can benefit from a contribution exemption equal to 100% (up to 8,000 euros per year for permanent contracts) or 50% (up to 4,000 euros for fixed-term contracts).
9. Business Energy Bonus
The 2024 Business Energy Bonus has been revisited to support energy-intensive companies, those that have a high energy consumption. This is an incentive package to reduce energy costs
.
10. Energy Transition Bonus 5.0
The Energy Transition Bonus 5.0 is a tax credit that covers up to 45% of investments aimed at reducing energy consumption by companies.
11. Construction Companies Recruitment Incentive
Construction companies can benefit from an 11.50% contribution relief for full-time workers, extended throughout 2024.
12. Relief for Hiring Women Victims of
Violence
In 2024, companies that hire women victims of violence in the private sector can take advantage of a 100% contribution relief, up to a maximum of 8,000 euros per year.
13. Tourism Business Sustainability Fund
Companies in the tourism sector can access the Tourism Business Sustainability Fund, which offers contributions between 50,000 and 300,000 euros for projects to promote ecotourism and sustainable tourism.
14. Research and Development Incentives for Southern Companies
Companies in Southern Italy can request incentives for research and development projects, with concessional funding of up to 60% and non-repayable contributions of up to 30%.
15. Other Regional Concessions
Each region offers additional benefits for businesses, such as non-repayable contributions or employment incentives. For example, the Lombardy Vehicle Renewal Call provides for contributions of up to 30,000 euros for the replacement of polluting business vehicles
.
In 2024, numerous benefits are available for businesses, ranging from employment incentives to tax credits for the digital and energy transition. Each sector and region offers specific opportunities for growth and support for businesses, making it essential to be informed and make the most of these resources
.
Companies can therefore benefit from economic aid aimed at encouraging growth and innovation, contributing to the improvement of the national economic landscape.
