Hyper-depreciation (iperammortamento) calculator 2026–2028
Hyper-depreciation simulation
What the 4.0 investment uplift is worth
The 2026 Budget Law (Law no. 199 of 30 December 2025, art. 1, paras. 427 to 436) allows companies to increase, for income tax purposes, the cost of new capital goods purchased between 1 January 2026 and 30 September 2028. The tool estimates the amount of the uplift, the tax saving and the way the benefit is spread over the years. The calculation runs in your browser and the result is always visible. The data you enter is neither sent nor stored, unless you optionally request the PDF report. The report is sent to the address provided. Subscribing to the newsletter is optional.
The online calculation is a simplified estimate. The optional PDF report adds the annual plan by financial year, statutory depreciation with temporary adjustments and deferred taxes, the assumptions, the formalities and the legal references.
The calculator
How the calculation works
The brackets
The uplift applies to the acquisition cost of the assets, net of contributions and grants received for the same expenditure, with decreasing rates by bracket: 180% up to €2.5 million, 100% on the portion above €2.5 million and up to €10 million, 50% on the portion above €10 million and up to €20 million. No uplift applies to the portion exceeding €20 million. With €4 million of investment, for example, the extra deduction is 2.5 × 180% + 1.5 × 100% = €6 million, equal to an effective uplift of 150%.
The benefit over the years
The uplift is not an immediate deduction: it increases the depreciation instalments (or leasing rentals) and is therefore spread over the entire depreciation plan. The tool applies to each instalment the effective uplift of the year of investment and, for the first period, assumes depreciation at half rate, as provided in the ordinary case by art. 102 of the TUIR (Italian Consolidated Income Tax Act). The nominal tax saving is the extra deduction multiplied by the IRES rate (Italian corporate income tax): it is a nominal value, not discounted, and assumes sufficient taxable income.
What the calculation does not consider
Not considered are IRAP (regional business tax), on which the sources consulted indicate no effects, leasing, tax losses, discounting, cumulation with other incentives and the specific conditions of certain categories of assets, such as the production limit for renewable-energy plants (105% of requirements) and the origin requirement for photovoltaic modules. The €20 million limit is applied per year of investment; the sources consulted do not agree on whether it also refers to each production structure, in which case brackets and limits would apply to each structure.
What to keep and communicate
Before the investment
The procedure runs through the platform of the GSE (Gestore dei Servizi Energetici). Before making the investment, a preliminary communication (booking) is submitted, available from 12 June 2026, indicating the assets and the production structure concerned. After a favourable outcome, a confirmation communication is submitted within 60 days: according to the sources consulted, it certifies payment of deposits equal to at least 20% of the cost of each asset or, for leasing, the signing of the contract and the order signed by the lessor. The rules should be checked against the text of the implementing decree and the GSE instructions.
On completion of the investment
When the asset has entered service and is interconnected with the production management system or the supply network, a completion communication is submitted by 15 November 2028. It must be accompanied by a sworn technical appraisal, issued by an engineer or by an industrial expert registered in the professional register, or by an accredited certification body, and by the accounting certification of the expenses incurred, issued by the auditor in charge or by a statutory auditor. The uplift is recognised from the tax period in which the completion communication is submitted, if the asset entered service in the same period and the GSE gave a positive outcome.
In the years of use
Two monitoring communications are required each year: by 20 January, on investments made, costs incurred and forecasts for the use period; by 30 June, with the depreciation plan and the eligible instalments. If an asset is transferred for consideration or allocated to production structures abroad, the residual benefit remains usable only if, in the same tax period, it is replaced with a new asset with analogous or higher technological characteristics.
Documents to keep
Keep the orders with a certain date or the leasing contracts with the lessor’s order, the invoices, proof of payment, the technical documentation placing the asset in Annexes IV or V and showing its interconnection, the appraisal and the accounting certification, the receipts and outcomes of all communications to the GSE, and the evidence of contributory and tax compliance and of safety at work.
For further reading (articles in Italian), see the articles on uplift and brackets, on the confirmation communication, on the completion communication, on the accounting certification, on cumulation with other incentives and on the end of the European production requirement. Among the measures in the register, see also the call for sustainable innovative investments 4.0 and the whitepaper Industrial transformation, energy and incentives for businesses.
Notice and sources
This is an indicative simulation, based on general information. It does not replace an assessment of the specific case: the company’s requirements, the eligibility of individual assets and the amounts must be verified against the text of the rules, the GSE instructions and company documentation.
Last regulatory check: 6 November 2026. Reference sources: Law no. 199 of 30 December 2025, art. 1, paras. 427-436; Decree-Law no. 38 of 27 March 2026, art. 7, converted by Law no. 88 of 22 May 2026 (removal of the production requirement in the European Union or the European Economic Area for assets in Annexes IV and V; the requirement remains for photovoltaic modules); inter-ministerial decree of the Ministry of Enterprises and Made in Italy (MIMIT) and the Ministry of Economy and Finance (MEF) of 7 May 2026; MIMIT directorial decree of 10 June 2026; the MIMIT page on New Transition Plan 5.0 – Iperammortamento and the GSE page on how to apply.