The year 2025 brings a valuable opportunity for capital companies and commercial entities operating in Italy: a reduced 20% IRES rate instead of the usual 24%.

However, to qualify for this tax benefit, businesses must meet five key conditions. Among the most important:

✅ Allocation of 80% of the 2024 profit to a dedicated reserve.
✅ Minimum investments in tangible and intangible assets with 4.0 or 5.0 features.
✅ At least a 1% increase in permanent employment contracts.

The deadline for the required investments is set for October 31, 2026. Companies meeting these criteria can enjoy significant tax savings while fostering innovation and job growth.