IRAP - Regional Tax on Productive Activities

- IRAP reduction for newly established companies:

Zero IRAP for the first 3 years and reduced by 2.9% for the following 2 years for companies setting up or establishing themselves in the region.

- IRAP reduction for companies operating in mountain areas:

IRAP permanently reduced to zero for companies operating in the 'b' and 'c' socio-economic disadvantaged areas of the mountain territory (as identified in the Decree of the Regional Government 3303/2000 - Annex A).

- IRAP reduction for corporate welfare:

The IRAP rate applicable to the net production value realized in the regional territory is reduced by 1% for enterprises investing in corporate welfare.

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