As of 1 January, the new hyper-depreciation tax incentive has come into force, designed to support the technological and digital transformation of businesses.

The measure will fund the purchase or leasing of tangible and intangible 4.0 assets connected to company systems, as well as investments in renewable energy self-production.

These investments must relate to assets produced in one of the European Union Member States or in countries that are signatories to the European Economic Area Agreement.

The Budget Law also introduces a new list of eligible assets under the Industry 4.0 framework starting from 2026, with a particular focus on artificial intelligence and cybersecurity.

With the application of hyper-depreciation the acquisition cost of these assets will be increased by:

• 180% for investments up to €2.5 million
• 100% for investments exceeding €2.5 million and up to €10 million
• 50% for investments exceeding €10 million and up to €20 million

The incentive will be available for investments made between 1 January 2026 and 30 September 2028.

The implementing decree containing the operational guidelines for companies is currently awaiting approval.

To learn more about this opportunity, PNO is organizing a free webinar on January 28th at 11:30 a.m. dedicated to the topic "Incentives for 2026, Hyper-Depreciation 4.0." The meeting is free upon registration at the link.