The 2026 Italian Budget Law introduces a comprehensive set of measures directly affecting the freight transport, logistics and related services sectors. The provisions address energy taxation, investment incentives, intermodal transport schemes, labour-related measures and liquidity management, with differentiated impacts depending on company size and operating models.
Overall, the framework shows continuity in strategic areas, particularly rail and maritime transport, alongside new challenges for segments more exposed to operating cost increases and financial pressures, such as last-mile distribution and light freight transport.
One of the most relevant fiscal measures for the sector is the reintroduction of enhanced depreciation in the form of a “maxi-deduction”. For logistics operators, the incentive applies not only to transport vehicles but also to automated warehouses, cold chain infrastructure and IT systems for freight tracking, supporting investments in efficiency and digital transformation.
From a territorial perspective, the Budget Law confirms support for Simplified Logistics Zones (ZLS), allocating €100 million for the 2026–2028 period. ZLSs, designed to foster the development of hinterlands and industrial areas connected to logistics hubs, play a strategic role particularly in Central and Northern Italy, alongside the Single Special Economic Zone (ZES) for Southern Italy. The incentives aim to attract productive and logistics investments by reducing administrative burdens and tax pressure in areas with strong intermodal potential.
As regards intermodality, the 2026 Budget Law does not make incentive schemes structural but ensures the continuity of already allocated funds within the multiannual budget framework. Marebonus and Ferrobonus are funded for 2026, with allocations ranging between €22 million and €29 million each, supporting road-to-sea and road-to-rail combined transport respectively.
In addition, an extra allocation of €30 million for the 2026–2027 period is provided for rail freight undertakings, as compensation for disruptions caused by PNRR-related construction works on the RFI network, with the aim of safeguarding rail freight competitiveness during a phase of intensive infrastructure upgrades.
For further details: Law No. 199 of 30 December 2025 – 2026 Budget Law, published in the Official Gazette: “Gazzetta Ufficiale” (in Italian).