The ZES Unica (Single Special Economic Zone for Southern Italy) allows companies making productive investments in Southern Italy to benefit from a tax credit of up to 60% of eligible expenses.
One of the most relevant aspects of this incentive — and what makes it unique compared to most traditional tax credits — is that, under specific conditions, investments in instrumental real estate and land intended for productive use may also be included among eligible costs.
What the tax credit consists of
This is not a grant subject to ranking procedures.
It is a tax benefit that allows companies to offset taxes and social contributions through the F24 form, provided that the legal and procedural requirements are properly fulfilled.
Eligible investments: real estate and land
The minimum eligible investment is €200,000. The following costs may be included:
- machinery, plants and equipment;
- purchase, construction or expansion of instrumental real estate;
- purchase of land intended for the production site.
This makes ZES Unica particularly interesting for companies planning new operational sites, structural expansions or long-term production facilities.
Investment period and procedural steps — year 2026
For 2026, eligible investments are those made from 1 January 2026 to 31 December 2026.
Access to the incentive requires two mandatory steps:
- a preliminary communication to the Italian Revenue Agency indicating planned and incurred expenses (spring 2026);
- a final communication in 2027 certifying that the expenses were actually incurred by 31 December 2026.
For complex projects, the coherence between real estate, land and machinery components is essential.
Theoretical rate vs. effective rate
The legislation provides a theoretical tax credit rate of up to 60% for small enterprises in Sicily.
Experience from 2025 showed that, due to the high number of applications, the effective recognised rate was around 45% of eligible expenses. Even at this level, the incentive remains highly significant for structural investments.
How the credit is used
The recognised tax credit is used exclusively in compensation via the F24 form, according to the rules issued by the Italian Revenue Agency.
Who should consider ZES Unica
ZES Unica is particularly relevant for companies that:
- acquire or build real estate for business operations;
- expand existing production facilities;
- establish new production units;
- invest in machinery connected to these structures.
Studio Bonaccorsi, Chartered Accountant in Catania, provides assistance throughout the entire process: eligibility assessment, structuring of the investment, preparation of communications and support in using the tax credit.