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incentivi per impresa

Incentives for Enterprise 4.0 – Competitiveness – Part 2

Here we are with the latest of the articles dedicated to incentives for enterprise 4.0. Today we delve into two options that the Italian Government makes available to all companies that decide to invest in innovation and development. First and foremost a fundamental question. What is the point of these incentives? Obviously to promote the competitiveness of the national industrial fabric.

Freeing up resources: the goal of incentives per enterprise 4.0

Investing in the future, innovation and technology. This is the way that the Italian State proposes to all national companies. How? By reducing the tax burden for all companies that decide to set their sights on the future. Let’s see, then, in the detail of what it is.


IRES rate reduced from 27.5% to 24%. In line with what is the taxation envisaged in the other countries of the European Union.


Individual entrepreneurs and members of people’s companies will have the option to choose a single IRI rate of 24% rather than being subject to the current rates. The latter are, in fact, variables up to 43%. 24% is applied to all that business income that remains in the company. The other sums, on the other hand, are normally taxed under IRPEF regulation. This option has a duration of 5 years, possibly renewable upon completion.

These two incentives for enterprise 4.0 are accessed at the stage of drawing up the balance sheet automatically. What, then, is the objective of this incentive? This is a measure aimed at encouraging SMEs to increase assets by making business taxation neutral.

Productivity wage

Among the incentives per enterprise 4.0, the last one we want to present is the productivity wage. This has a triple goal.

– Promote organizational participation of workers

– Promote productivity increase by positively balancing efficiency increases with wage increases

– Privileging the integration between corporate welfare and public welfare

How to join

In order to access the incentive of the productivity wage, it is necessary to enter into specific business contracts.

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The productivity wage makes it possible to promote advantageous taxation. 10% on wage premiums linked to increased business productivity. The limit of this incentive corresponds to €3,000. The use of supplementary pension and health services, or educational and shareholding services by employees, also enjoys the tax benefit. This is, therefore, an excellent opportunity to invest and believe in innovation.

Want to find out the other incentives for enterprise 4.0? Read our previous articles!

For more details and information on incentives for industry 4.0, please refer to the official website of the Ministry.

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