The Marche region joins the ZES
Get a tax incentive of up to 70%! Thanks to a combinable tax credit!
Since 2025, the Marche region has been included in the Single Special Economic Zone of Southern Italy (ZES Unica). This is an important development that concerns specific areas of the region identified by the European Union as assisted areas (Art. 107(3)(c)). The goal is to encourage new investments and strengthen business development.
Investment tax credit
The core of the incentives is a tax credit for productive investments. This incentive is available to all companies operating in eligible sectors, regardless of their legal form or accounting regime, and applies to projects valued between €200,000 and €100 million.
Eligible interventions may involve the purchase of new machinery, plant and equipment, as well as business-use real estate and land, provided that the latter do not exceed 50% of the total cost. Broader operations are also eligible, such as plant expansion, production diversification, or the reactivation of closed sites.
The credit granted varies according to company size: up to 35% for small enterprises, 25% for medium-sized enterprises, and 15% for large enterprises. In some southern regions the percentages are even higher, as indicated in the table below.
The incentive is valid until 31 December 2027, and beneficiary companies are required to maintain their activity within the ZES for at least five years (or three years for SMEs). The credit accrued can be used exclusively to offset taxes via the F24 payment form and may be combined with other aid, provided that the limits set by EU rules are respected.
| Area | Small enterprises | Medium-sized enterprises | Large enterprises |
|---|---|---|---|
| Calabria, Campania, Apulia, Sicily | 60% | 50% | 40% |
| Basilicata, Molise, Sardinia | 50% | 40% | 30% |
| JTF – Province of Taranto | 70% | 60% | 50% |
| JTF – Sulcis Iglesiente | 60% | 50% | 40% |
| Art. 107(3)(c) areas – Abruzzo | 35% | 25% | 15% |
| Art. 107(3)(c) areas – Marche & Umbria | 35% | 25% | 15% |
Marche municipalities eligible under the ZES (Art. 107(3)(c) areas)
Province of Pesaro and Urbino
Frontone; Serra Sant’Abbondio.
Province of Ancona
Castelbellino; Cerreto d’Esi; Cupramontana; Fabriano; Genga; Jesi; Monsano; Monte Roberto; San Paolo di Jesi; Sassoferrato; Serra San Quirico; Staffolo.
Province of Macerata
Apiro; Belforte del Chienti; Bolognola; Caldarola; Camerino; Camporotondo di Fiastrone; Castelraimondo; Castelsantangelo sul Nera; Cessapalombo; Cingoli; Civitanova Marche; Colmurano; Corridonia; Esanatoglia; Fiastra; Fiuminata; Gagliole; Gualdo; Loro Piceno; Macerata; Matelica; Mogliano; Monte Cavallo; Monte San Giusto; Monte San Martino; Montecosaro; Muccia; Penna San Giovanni; Petriolo; Pieve Torina; Pioraco; Poggio San Vicino; Pollenza; Potenza Picena; Ripe San Ginesio; San Ginesio; San Severino Marche; Sant’Angelo in Pontano; Sarnano; Sefro; Serrapetrona; Serravalle di Chienti; Tolentino; Treia; Urbisaglia; Ussita; Valfornace; Visso.
Province of Ascoli Piceno
Acquasanta Terme; Acquaviva Picena; Appignano del Tronto; Arquata del Tronto; Ascoli Piceno; Carassai; Castel di Lama; Castignano; Castorano; Colli del Tronto; Comunanza; Cossignano; Folignano; Force; Grottammare; Maltignano; Monsampolo del Tronto; Montalto delle Marche; Montedinove; Montegallo; Montemonaco; Monteprandone; Offida; Palmiano; Ripatransone; Roccafluvione; Rotella; San Benedetto del Tronto; Spinetoli; Venarotta.
Province of Fermo
Altidona; Amandola; Belmonte Piceno; Campofilone; Falerone; Fermo; Francavilla d’Ete; Massa Fermana; Monsampietro Morico; Montappone; Monte Rinaldo; Monte San Pietrangeli; Monte Urano; Monte Vidon Corrado; Montefalcone Appennino; Montefortino; Montegiorgio; Montegranaro; Monteleone di Fermo; Montelparo; Ortezzano; Pedaso; Porto San Giorgio; Porto Sant’Elpidio; Rapagnano; Santa Vittoria in Matenano; Sant’Elpidio a Mare; Servigliano; Smerillo; Torre San Patrizio.
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