Supporting the recruitment and retention of highly qualified personnel.
Art. 24 DL 2012, n. 83 converted with modifications by the Law 2012,
n. 134 MD 23 October 2013
Innovative startups, certified incubators and businesses located in areas affected by the seismic events of May 20 & 29, 2012 are eligible for reserve funds. Upon the exhaustion of reserve funds, these businesses may access the general fund
35% tax credit on all costs for hiring highly qualified personnel.
Maximum amount €200,000 annually per company.
Fixed-term labor contracts for personnel who hold PhDs or technical/scientific Master’s degrees engaged for R&D. Labor contracts must last longer than 3 years, or 2 years in the case of SMEs.
Enterprises must not delocalize their activities.
Starting January 11th, 2016 businesses may request access to tax credits for recruitments made during 2014.
Applications can be made online at
For recruitments made during 2015 and later, businesses may request access to the R&D tax credit.