Cinema tax credit for cinemas – Decrees of 29 September 2026 for the enhancement of the film offer and investments in cinemas

With the directorial decrees of 29 September 2026, the results of the assessments carried out on the eligibility of tax credit applications 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 credit 2021" (Ministerial Decree on other tax credits 2021) and subsequent amendments.

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 applications for which the assessment is being finalised will be part of subsequent directorial decrees published, in the same manner, on the website of the Directorate-General for Cinema and Audiovisual (DG Cinema e Audiovisivo).

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

Documents DD 29 September 2026 rec. no. 2904 – Cinema investment tax credit (pdf) 2 MB

DD 29 September 2026 rec. no. 2902 – Technical industries and post-production tax credit (pdf) 329 KB

DD 29 September 2026 rec. no. 2901 – Cinema operation tax credit (pdf) 767 KB

The article Cinema tax credit for cinemas – Decrees of 29 September 2026 for the enhancement of the film offer and investments in cinemas comes from Directorate-General for Cinema and Audiovisual (Direzione generale Cinema e audiovisivo).