The Development Contract is a national instrument through which Invitalia supports large-scale strategic and innovative investments in the industrial, agro-industrial, tourism, and environmental sectors. It is aimed at Italian and foreign companies, including consortia, for the implementation of structured programs with a high economic and employment impact.

The incentive may include non-repayable grants, subsidized loans, and interest rate contributions. The minimum required investment is €20 million (industrial and tourism) or €7.5 million for specific agro-industrial and tourism initiatives in inland areas or involving disused facilities. Further details and application procedures are available on the Invitalia website in the dedicated section.

The ZES Unica is a tool that supports productive investments in Southern Italy, including Sardinia, through a tax credit dedicated to companies implementing new development programs. The measure is aimed at Italian and foreign companies and incentivizes the purchase of new capital goods, the construction and expansion of production facilities, and the upgrading of plants, with particular relevance for the industrial, logistics, manufacturing, and tourism sectors.

The Legge di Bilancio 2026 has extended the ZES Unica until 2028, with total resources exceeding €4 billion over the three-year period, making it a structural lever of industrial policy. Access to the tax credit is governed by annual procedures and mandatory communications to the Italian Revenue Agency.