Credit and Incentives for Startups / SMEs Innovation 2026
Calculate the R&D tax credit in 3 steps (50% innovative startups, 25% SMEs), the 130% STEM super deduction and the requirements checklist. Updated under Law 178/2020.
Step 1 - Corporate Status and Company Register
DL 179/2012: less than five years from establishment, revenue < €5M/year, research and development expenditure ≥ 15% of overall costs or revenues, documented technological innovation. Also accesses the 130% Super Deduction for STEAM investments.
Come utilizzare
Seleziona la qualifica societaria
Indica se la tua società è iscritta come Startup Innovativa IT (sezione speciale RI, DL 179/2012), PMI Innovativa IT (DL 3/2015), EU Startup assimilabile, o senza qualifica. L'iscrizione alla sezione speciale del Registro Imprese è il requisito chiave per accedere a tutti i benefici.
Inserisci spese R&D e personale STEM
Indica la spesa annua in ricerca e sviluppo (totale ammissibile ai fini del credito d'imposta) e la quota destinata a personale STEM con PhD o laurea magistrale in discipline rilevanti. Questi dati determinano l'entità del credito R&S (50% per startup innovative, 25% per PMI) e della super deduzione 130%.
Analizza il breakdown delle agevolazioni
Il calcolatore mostra: (1) credito imposta R&S usabile in compensazione F24, (2) risparmio IRES da super deduzione STEM 130%, (3) checklist requisiti per ogni agevolazione, (4) benefici non accessibili con motivazione. Il disclaimer fiscale ricorda di verificare con un commercialista prima di applicare.
Domande frequenti
What is the R&D tax credit for innovative startups?
Research and Development Tax Credit (Article 1, Section 35-36, Law 232/2016, amended by Law 178/2020) allows innovative startups registered in the special RI section to deduct up to 50% of eligible R&D expenses, capped at €5 million per year, usable through F24. For innovative SMEs and EU startups, the rate is 25%, capped at €3 million per year.
What does a 130% STEM super deduction entail?
The 2020 decree 34/2020, article 8, allows innovative startups to deduct STEM personnel costs (master's or Ph.D. holders in technological/scientific disciplines) up to 130% for IRES purposes. The additional tax savings is 30% of the labor cost multiplied by the IRES rate (24%). This incentive is renewable for 5 years.
Who benefits from the exemption on capital gains?
Tax exemption on capital gains (DM 7/5/2019, art. 27 DL 18/2012) is not a benefit for startups but for their investors. Those who buy shares in startups or innovative SMEs registered with RI and maintain participation for at least three consecutive years get tax exemption on capital gains made from the sale.
What is the De Minimis Rule and when does it apply?
EU Regulation 1407/2013 limits "De Minimis" state aid to €200,000 over a three-year period for businesses. Startups and innovative SMEs access the special R&S regime which exceeds this threshold (not subject to De Minimis). For non-innovative businesses, the cumulative total of all public aid received should not exceed €200,000 in the 3 years preceding.