Advertising Bonus 2026: A 75% Tax Credit for Businesses

Businesses, self-employed workers, and non-commercial entities in Italy can benefit from a significant tax credit in 2026 for advertising investments. The “Advertising Bonus,” equal to 75% of the incremental value of advertising spend compared to 2025, aims to encourage information dissemination and support communication investments. This benefit is available for advertising in daily and periodical press, both in paper and digital formats.

What is the 2026 Advertising Bonus?

The Advertising Bonus, outlined in article 57-bis of Legislative Decree 50/2017, provides a tax credit of 75% on the increase in advertising expenditure in 2026 compared to 2025 on the same media. To qualify, advertising spending must be at least 1% higher than the previous year. The initiative is funded with an overall ceiling of 30 million euros per year, in compliance with European “de minimis” aid regulations. If requests exceed this ceiling, the credit may be proportionally reduced among beneficiaries.

Eligible Investments

The following advertising costs are eligible for the tax credit:

• Daily and periodical press (paper or digital)
• Recorded journalistic summaries at the Court
• Publications with a designated responsible director

Advertising investments in the scientific journal Dental Cadmos and the online newspaper Dentistry33 are specifically included as eligible investments for the 75% tax credit.

The following are not eligible:

• Investments on radio and television
• Advertising on social networks
• Generalist portals or digital platforms not recognized as newspapers

Who Can Request the Bonus and How?

The 2026 Advertising Bonus is accessible to:

• Businesses of any size and legal form
• Self-employed workers
• Non-commercial entities

This includes dentists, whether operating as a business or as freelancers.

To access the benefit, applicants must submit a “Communication for access to tax credit” containing:

• Investments already made in 2026
• Planned investments through December 31, 2026
• Comparative data on investments made in 2025

The application must be submitted exclusively through the Revenue Agency’s telematic services, accessible via the reserved area “Services for” – “Communicate,” using SPID, CNS, or CIE credentials, or Entratel/Fisconline credentials where applicable. No documents need to be attached to the form, but invoices, advertising contracts, and expense certificates must be retained for potential audits.

A “Substitute declaration relating to investments made” certifying actual expenses incurred in 2026 must be submitted between January 9th and February 9th, 2027. The credit can be used exclusively for compensation via the F24 model.

Advantages of the Advertising Bonus

The 2026 Advertising Bonus offers several benefits:

• Reduced Costs: The 75% tax credit significantly lowers the overall cost of advertising campaigns.
• Strategic Planning: The bonus encourages investment in qualified newspapers, promoting a more structured approach to communication and brand positioning.
• Credibility and Effectiveness: Investing in publications like Dental Cadmos and Dentistry33 enhances the credibility and effectiveness of advertising messages.