Super-amortization 2026 and the end of Transition 5.0: a guide for businesses

If you had planned new machinery or technologies counting on the Transition 4.0 and 5.0 tax credits, in 2026 the rules have changed. In their place is the super-amortization 2026 , which is no longer a credit to be offset but a cost increase of assets for depreciation purposes, with different rates depending on the amount invested. The deadlines and procedures also change: communications are handled through the GSE platform and require a certified technical report and an accounting certification. In this guide, we outline what we know from the official fact sheet. MIMIT : rates, investment period, regulatory references, and procedural steps, plus the Lombardy chamber calls still open for digital.

This guide is for informational purposes: for your specific situation, check with your accountant and on the MIMIT website.

Super-amortization rates 2026

The increase is not the same for everyone: it depends on the investment bracket. According to the MIMIT the rates are three:

In practice, the portion of the investment that falls into each bracket benefits from the corresponding increase. To understand its value for your company, i.e., the effect on taxes, a calculation on your balance sheet is needed, which only your accountant can perform: you won't find simulations here, because every situation is different.

Which investments and in what period

The incentive concerns investments made from 1/1/2026 to 9/30/2028 , as indicated by the MIMIT . It's a broad window, but don't confuse it with the procedure timeline: every investment must be documented and communicated according to the GSE platform's rules, so it's best to get organized before signing the order.

Regarding eligible assets, there's a point that causes the most doubt today. Many companies wonder exactly which assets are included, particularly if and when a software is among the assets in Annex V. We don't provide our own list for this: the only source to follow is the official sheet from the MIMIT , with the connected decrees, to be read together with your accountant and appraiser before deciding on the purchase.

Regulatory references

The rules to know are those listed by the MIMIT on the page dedicated to the new plan:

• L. 12/30/2025 n. 199 , art. 1 paras. 427-436: introduces hyper-depreciation and replaces the Transition 4.0 and 5.0 tax credits;
• DM 5/7/2026 : the implementing decree with the application methods;
• DL 38/2026 : the decree-law that amends the discipline.

If you had already started procedures under the old Transition 5.0 rules, the transition to new rules is precisely the point to clarify first with whoever follows you on the tax front.

How to access: the GSE procedure

The procedure takes place on the GSE platform , where the company sends communications about investments. To access the benefit, two documents are needed, as indicated by the MIMIT :

• Certified technical appraisal : an authorized technician certifies the characteristics of the asset and its compliance with the requirements;
• Accounting certification : certifies that the expenses have been actually incurred and recorded.

The practical advice is to involve an expert and an accountant right from the quoting stage, not after the investment is made. The requirements for expert reports and communication with GSE are the areas where it's easiest to waste time, and having documentation prepared in advance avoids surprises.

Chamber of commerce calls still open for digital in Lombardy

Alongside hyper-amortization, which is a national measure on assets, two chamber calls for digital remain open in Lombardy. These are tools separate from super-amortization , with its own rules:

• Brescia Chamber of Commerce, AGEF Voucher 2615 : OPEN, until 12/31/2026;
• Como-Lecco Chamber of Commerce, AI Voucher 2026 : OPEN, until 12/31/2026.

Requirements, eligible expenses, and amounts change from one call for proposals to another: always check the requirements in the text of the call for proposals before submitting an application.

How we support you

We are not tax consultants and do not handle application processes. We are a web agency founded in Milan over ten years ago and we work on digital for businesses : websites, SEO, campaigns, automation, and AI. If you're renovating plants and processes, we can help you grow the commercial side too, with a dedicated senior contact person and no intermediaries. You can find our work for manufacturing companies on these pages:

• B2B industrial marketing in Lombardy
• B2B industrial marketing in Brescia
• B2B industrial marketing in Bergamo
• B2B industrial marketing in Monza and Brianza
• Strategic AI integration

Frequently asked questions about super depreciation 2026

What are the rates for super depreciation in 2026?

The rates are three and depend on the investment bracket: 180% increase up to 2.5 million euros, 100% from 2.5 to 10 million, and 50% from 10 to 20 million. These are the values indicated by the MIMIT in the official sheet of the new plan. To know the value of the increase on your taxes, you need a calculation on your balance sheet, to be done with your accountant.

Until when can subsidized investments be made?

The eligible investments are those made from January 1, 2026, to September 30, 2028, as indicated by the MIMIT . The window is wide, but each investment must be documented with an expert report and accounting certification and communicated on the GSE platform. For this reason, it's advisable to involve an expert and an accountant when requesting quotes, so as not to miss deadlines with incomplete documents.

Does the Transition 5.0 tax credit still exist in 2026?

No, for investments in the new period, hyper-amortization replaces the Transition 4.0 and 5.0 tax credits, as provided by Law 199/2025, Article 1, paragraphs 427-436. If you had already started procedures under the old rules, the transition to the new regulations should be verified on a case-by-case basis with your accountant, starting from the official fact sheet. MIMIT .

What documents are needed to access the benefit?

You need a sworn technical appraisal, which certifies the characteristics of the asset, and an accounting certification, which certifies the expenses incurred. Communications about investments are sent via the GSE platform. It is useful to prepare the documentation while you are planning the purchase and not after: the appraisal and communication obligations are the part that requires the most time and coordination between the appraiser and the accountant.

Can software or a digital platform be included in hyper-depreciation?

It is one of the points on which there is most uncertainty today: which assets are included, including software from Annex V, must be verified on the official sheet of the MIMIT and related decrees. We can't tell you if your software qualifies: that's a decision to make with your accountant and the expert before purchasing, based on the concrete characteristics of the asset.

Are you investing in new equipment and want your marketing to take a step forward too? Contact us for a free 30-minute audit .