Tech and green enterprises, aid on the way
The 'Milleproroghe' decree postpones until the end of 2026 the expiry date of the incentives for young people to set up their own business in the areas of technological and environmental transition, provided for in the Cohesion Decree. Applications were released on 28 November
Young people under 35 without a job will have more time to apply for incentives aimed at setting up their own business in strategic sectors for the development of new technologies and the digital and ecological transition. The Milleproroghe decree approved on 11 December 2025 by the Council of Ministers extends to 2026 the period for applying for the economic aid provided for in Article 21 of the Cohesion Decree (Decree Law 60/2024). The 239.3 million earmarked for contribution relief for those who hire young people in new businesses and for the 500 euro monthly contribution to support activity are in fact still available, since the implementation of the Cohesion Decree was only completed at the end of November this year.
The incentives process
After the implementing decree of 3 April 2025, published in May, the two Inps circulars 147 and 148 of 27 and 28 November provided operational instructions. Lastly, Inps message 3633 of 1 December made available the telematic application to apply for the business contribution. For already established start-ups, the application deadline is set on 27 December, but it remains to be seen whether the extension of the application period for the aid will lead to postponements for this deadline as well. Indeed, the timeframe for applying for the incentives by 2025, as originally envisaged by the Cohesion Decree, would have been very tight. For new companies, on the other hand, the application must be submitted within 30 days of establishment.
The incentives for self-employment in strategic sectors are financed with funds from the national Youth, Women and Work Programme 2021-2027, i.e. resources from the European Social Fund and national co-financing. According to the programme rules, 63.58 per cent of the resources will be allocated to the "less developed" regions, i.e. Basilicata, Calabria, Campania, Molise, Apulia, Sardinia and Sicily. 5.47% will go to the 'transition' regions (Abruzzo, Marche and Umbria) and 30.95% the 'more developed' regions (all other regions and the autonomous provinces of Trento and Bolzano). Both aids are valid for three years and are applicable until the available resources are exhausted.
The recipients are young unemployed people who are under 35 years of age and who decide to start their own business, even in corporate form. The eligible sectors, listed in the implementing decree, range from manufacturing to construction, from the supply of electricity, gas, steam and air conditioning to information and communication services. New companies, in addition to carrying out an activity within the Ateco codes listed in the implementing decree, must include in the business plan investments in green and digital technologies.
Double help
The first aid for self-employment in strategic sectors is a tax-free business contribution of 500 euro per month for three years, which will be paid annually by Inps in advance. In addition to this support, there is a total reduction in employer contributions (excluding the Inail premium, which remains to be paid) for young people under 35 who hire other young people on a permanent basis. These hirings must lead to an increase in employment.
