Businesses incentives for business innovation start up

MIMIT 2025 Incentives for Innovative Startups: An Overview

The main MIMIT measures to support innovative startups in 2025: tax incentives, subsidized financing, and guarantees.

author: Internal Editorial Team
06-10-2025
3 mins to read

In 2025, the support system for innovative startups promoted by the Ministry of Enterprises and Made in Italy (MIMIT) features significant changes and updates. This article provides an up-to-date overview of the available incentives, the most relevant requirements, and the main risks to consider, presented in a clear and straightforward format.

Updated Framework: Regulatory Changes for Start-ups in 2025

Law No. 193/2024 introduced amendments to Article 25 of Decree-Law 179/2012, redefining the structure of the “innovative startup” qualification.

Companies must now fall within the SME category as defined by the European recommendation.
Activities mainly focused on consultancy or agency services are expressly excluded.
It is now possible to extend registration in the special section beyond the initial 5 years, up to a total of 9 years in specific cases.

The directorate circular dated July 29, 2025, clarifies the procedures for registration and maintenance of status, including deadlines and adjustments for companies already listed in the register.

With regard to the Smart&Start program, Circular No. 70806 of July 28, 2025, specifies procedures for projects carried out in partnership with French companies under the “Quirinal Treaty.”

The Most Relevant Active Incentives

“De Minimis” Tax Incentive

From 2025, the personal income tax (IRPEF) deduction increases to 65% for those investing venture capital in innovative startups.

The eligible investment amount is capped at €100,000 per year per innovative startup.

Under the “de minimis” regime, the startup cannot receive cumulative aid exceeding €300,000 over three fiscal years.

Additional restrictions apply:

The benefit can only be used within the first three years of registration in the special section.
It is not applicable if the investor holds more than 25% of the share capital or is a supplier generating significant turnover with the startup.

Other Benefits and Simplifications for Startups

According to the dedicated section on the MIMIT website, innovative startups may benefit from:

Easier access to the SME Guarantee Fund
Exemption from Chamber of Commerce fees and stamp duties
Equity crowdfunding opportunities for capital raising
Internationalization services (via ICE)
Corporate law exemptions, flexible labor regime, deferred loss coverage requirements, exemption from systematic loss rules, and waiver of compliance certification for VAT offsets

Key Requirements and Points to Consider

Requirements to Observe

Registration in the special section of the Business Register
Activities involving R&D expenditure, qualified personnel, or ownership of at least one patent/software
Non-prevalence of consultancy or agency activity
Compliance with deadlines and annual requirements to maintain status
For participation in Smart&Start and bilateral programs, possession of compliant partnership and cooperation statuses

Elements to Watch

Loss of requirements results in automatic deregistration and loss of benefits
Restrictions on incentive ceilings and recent regulatory changes may reduce attractiveness for some investors
Errors in the application process (timing, procedures, documentation) can lead to exclusion
The latest regulatory updates (e.g., extended requirements, percentage limits) require constant monitoring

In 2025, MIMIT incentives for innovative startups remain an essential support tool, featuring more generous tax relief (65% deduction), favorable financing, and targeted simplifications. However, the regulatory complexity introduced by recent amendments demands careful verification of requirements and proper management of procedures. A well-informed and structured strategy can make all the difference in taking full advantage of these opportunities.

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