Tax credits

Agriculture: 90 million released for diesel: how to apply

The implementing decree bringing into force the measure set out in the Tax Decree to tackle high fuel prices has been published. Mixed reactions from farmers

by Rome Editorial Staff

28 July 2026

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3' min read

Translated by AI

Versione italiana

3' min read

Translated by AI

Versione italiana

Tractors, harvesting machinery, motorised irrigation pumps: between March and May, whilst the crisis in the Middle East was driving up fuel prices, agricultural businesses continued to refuel without any discounts. Now they are set to receive a refund.

90 million allocated

Masaf and Mef have signed the implementing decree for the tax credit provided for in the March Tax Decree, which grants up to 20 per cent of expenditure incurred on diesel and petrol during those three months — including the heating of horticultural greenhouses — up to a total limit of 90 million for 2026 and with an individual cap of 50,000 euros per business, as required by the EU’s temporary framework on state aid linked to the Middle East crisis.

The application platform

The administration of the scheme is entrusted to Agea, which will receive applications via an online platform (a window of at least 20 days, closing on 30 September) and will determine the actual rate: the 20% in full if applications remain within the ceiling, otherwise a proportional allocation. The credit may be used to offset F24 payments by 31 December, without forming part of taxable income or the IRAP tax base.

Mixed reactions from farmers

The measure has been met with mixed reactions from the farming community. Copagri is satisfied, having lobbied the authorities for the swift introduction of the implementing decree on agricultural diesel. Confeuro, on the other hand, has expressed greater scepticism, arguing that the measure is insufficient to address the rising costs faced by farmers in recent months.

“We would like to thank the Ministry of Agriculture,” commented the president of Copagri, Tommaso Battista – “for having promptly responded to our appeal to proceed with the issuance of the long-awaited Masaf-Mef interministerial decree, which sets out the procedures for implementing the subsidy – in the form of a tax credit – for the purchase of agricultural diesel.”

“The farming sector’s anticipation of this measure ‘was driven by the fact that agricultural diesel, together with fertilisers, represents the main item in a farm’s budget,’ continued Battista, ‘to the extent that these two inputs alone account for account for around half of the average production costs incurred in the primary sector.

We therefore urge the Government to act with the same urgency in issuing the implementing decree required to set out the procedures for awarding the grant and the documentation needed to utilise the 40 million euros to support, through a tax credit of up to 30 per cent of the expenditure incurred, the purchase of fertilisers made in March, April and May’.

Il caso della maxi-raffineria che divide l’Africa

Confeuro’s president, Andrea Tiso, was more critical, however. “The discount on diesel decided by the government, amounting to 17 cents, comprising excise duty and VAT, until 6 August, together with the tax credit for the agricultural sector,” explained Tiso, “represents a necessary measure but one that is insufficient given the gravity of the situation.”

‘It is a stopgap measure that neither tackles the root causes of the crisis nor offers any long-term solutions to households and businesses, which are now being crushed by rising energy costs and international instability.’

Carburanti, Giorgetti: "Sconto su gasolio di 17 centesimi fino al 6 agosto"

Other tax credits

The measure forms part of a wider package of support to tackle high fuel prices, which the government is adjusting in line with trends in international prices.

For the fishing sector, a similar scheme has been in place since last June, with a smaller allocation (10 million) and the same rate of 20 per cent.

For the road haulage sector, the decree-law approved yesterday by the Council of Ministers — alongside a 17-cent reduction in diesel excise duty until 6 August — has extended the tax credit until July and, in addition to the 300 million already allocated (and released just a few days ago), has added a further 22 million.

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