Cinema tax credit for cinemas – Decrees of 30 October 2026 for the enhancement of cinema programming, investments in cinemas, and technical industries

With the directorial decrees of 30 October 2026, the results of the assessments carried out on the eligibility of tax credit requests relating to investments in cinemas, operating costs, and technical industries are published.

This publication constitutes notification of the recognition of the tax credit; therefore, individual notices of recognition will not be sent via certified email (PEC).

Please note that the credit can be used starting from the 10th day of the month following the notification of the recognition of the tax credit, pursuant to Article 3 of the "DM other tax credits 2021" (Ministerial Decree on other 2021 tax credits) and subsequent amendments and additions.

It is also specified that the aforementioned decrees do not contain the applications assessed so far for which the recognition of the tax credit has already been communicated via certified email (PEC) and in previous directorial decrees, and that further requests for which the assessment is in the finalisation phase will be part of subsequent directorial decrees published, in the same manner, on the website of the Directorate-General for Cinema and Audiovisual.

Below are the directorial decrees containing the list of beneficiaries and their relative tax credits.

Documents

• D.D. 30 October 2026 rep. 3288 – Cinema tax credit investments (pdf) 2 MB
• D.D. 30 October 2026 rep. 3286 – Tax credit for technical industries and post-production (pdf) 329 KB
• D.D. 30 October 2026 rep. 3285 – Tax credit for cinema operations (pdf) 750 KB

The article Tax credit sale cinematografiche – Decreti del 30 ottobre 2026 per il potenziamento dell’offerta cinematografica, gli investimenti nelle sale cinematografiche e per le industrie tecniche comes from Direzione generale Cinema e audiovisivo (Directorate-General for Cinema and Audiovisual).