The 2026 Budget Law outlines an intervention strategy for the agricultural sector which is not limited to mere welfare support, but aims at a structural transformation of the sector. The goal is protect profitability of farmers in the face of market instability e accelerate the transition ecological and technological. There is therefore a variety of aid and innovations on the way.
Extension of the agricultural SEZ for 2026
Among the measures with the greatest impact is the agricultural special economic zone (SEZ). extended to 2026. This allows companies to benefit from important concessions on investmentsencouraging the modernization and growth of the sector.
However, for next year, the 2026 Budget Law provides for a redetermination of the benefit percentages. There is an increase in tax credits relating to investments in capital goods intended for activities. It reaches approximately 58.78% for micro/SMEs and approximately 58.61% for large companies on eligible investments.
However, the beneficiaries have been confirmed, i.e. companies operating in the primary production of agricultural products, fishing and aquaculture within the territory of the Unique SEZ in the South (Basilicata, Calabria, Campania, Molise, Puglia, Sardinia and Sicily). The eligible investments concern the purchase of:
- new machinery, systems and various equipment;
- land and construction, expansion or acquisition of properties instrumental to agricultural activity;
- tools for the technological modernization and dimensional growth of agricultural companies.
Stabilization of casual work in agriculture
Another novelty is the stabilization of casual work in agriculture. From 2026 the regulation of occasional fixed-term work in the agricultural sector (known as “LOAgri”) is no longer an experimental rule limited in time, but it becomes structural. It was initially introduced for 2023-2024 and then extended until 31 December 2025, but now it definitively enters into force as a stable regulation.
They can log in casual work includes unemployed people, old-age or senior pensioners, young people under 25 and prisoners or internees. For each worker, the limit of paid services is set at a maximum of 45 actual days annually.
More flexibility for the network contract
The 2026 Budget Law then makes it more flexible network contract in agricultureclarifying and expanding what farms can do together, without losing their autonomy. The network contract allows multiple agricultural companies to formally collaborate on some aspects (production, transformation, marketing, logistics), whilst remaining legally independent.
With the change introduced, every company that is part of an agricultural network contract can sell (transfer) its share of production to another company in the same network. This was clearly not permitted before or was in any case a source of interpretative doubts, especially on a fiscal and contractual level.
In practice, an agricultural company that produces can now have that product sold, transformed or marketed by another company in the network. There production remains tracked and connected to the network, but it is not an external sale. In fact, it is officially considered an internal exchange within the network contract.
Research, genetic innovation and resources at Crea
The future competitiveness of agriculture inevitably depends on research and innovation. For this reason, it is allocated to support these activities 1 million euros for 2026 in favor of the Council for agricultural research and analysis of the agricultural economy (Crea). This is an investment that allows Italy to remain at the forefront in the development of innovative, more sustainable and climate-resilient solutions.
The resources allocated to food districts are also increased, with an allocation of 1.4 million euros for each of the years 2026 and 2027, strengthening a key tool for integrated territorial development.
New excise taxes and milk quotas
Among the sectoral measures, we highlight the reduction of the excise duty rate on beer for the two-year period 2026-2027, equal to 2.98 euros per hectoliter and per degree-plated. Taxes on beer production will therefore be lower, benefiting all companies in the supply chain, from agricultural producers to breweries.
On the so-called milk quota front, the conciliation procedure for debt positions is modified. That is, it becomes easier to pay old debts for farmers, who will be able to pay off the sums due in installments over a long period of time, up to 10 years.
Other fiscal measures for the agricultural sector
With an amendment, the government has the ban on compensation has been eliminated for agricultural businesses of social security and contribution debts with tax credits 4.0 and 5.0 relating to investments already made, thus guaranteeing full use of the benefits.
Alongside this novelty is the 40% tax credit for agricultural, fishing and aquaculture primary production companies, for investments in tangible and intangible capital goods up to 1 million euros, with a spending limit of 2.1 million euros per year for the three-year period 2026-2028.
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