B2B Photovoltaic Incentives 2025
Photovoltaic is a strategic asset for many Italian companies, especially in the South, where the climatic conditions are particularly favourable.
Also this year, there are really interesting scenarios for those who are thinking of investing in solar energy: the 2025 photovoltaic incentives for companies promise important contributions and tax deductions designed to support the energy transition of companies on the national territory.
Here are all the tax breaks for photovoltaics, the bonuses dedicated to businesses, the advantages of the 2025 photovoltaic contributions and how you can request them.
The following information is expressed in a simplified form for information purposes only. For accurate consultation, please refer to the legislation and official ministerial decrees issued by the competent authorities.
What are the 2025 photovoltaic incentives for companies?
2025 is a year full of opportunities for Italian companies that are thinking of investing in photovoltaics. In particular, contributions for photovoltaics for companies in 2025 have been strengthened thanks to the combined intervention of the National Recovery and Resilience Plan (PNRR), favorable tax policies and specific tools for the areas of Southern Italy.
Let’s look together at the main incentives for photovoltaics for companies at national and regional level.
Support for self-production of energy for SMEs
Among the photovoltaic bonuses designed for small and medium-sized Italian businesses, there is the new Support for self-production of energy for SMEs. The program, promoted by the Ministry of Business and Made in Italy and managed by Invitalia, provides contributions for investment programs of small and medium-sized businesses aimed at self-production of electricity from photovoltaic solar systems (or mini wind turbines), for immediate self-consumption and for energy accumulation/storage systems behind the meter for deferred self-consumption
320 million euros are available, of which 40% is reserved for the regions of Southern Italy. Eligible expenses include the purchase, installation and commissioning of the plant, with a minimum investment of 30,000 euros and a maximum of 1 million for each production unit, up to a maximum of:
- 30% for medium-sized enterprises
- 40% for micro and small enterprises
- 30% for the possible additional energy storage component
- 50% for the ex-ante energy diagnosis
The selection is made through a ranking procedure, assessed on technical and economic criteria. The incentive is aimed at SMEs throughout Italy, with the exception of companies operating in the coal sector and primary production of agricultural products and fishing and aquaculture.
Applications must be submitted online on the Invitalia portal between 4 April and 16 June 2025, according to the methods indicated in the implementing decree.
Bonus Mezzogiorno (ZES tax credit)
Among the most interesting opportunities for companies investing in photovoltaics in Southern Italy in 2025, there is also the credito d’imposta ZES Unica (ZES Unica tax credit).
This is an incentive intended for companies that invest in capital goods, such as photovoltaic systems, within the Zone Economiche Speciali (Special Economic Zones) of Southern Italy, which include regions such as Puglia, Basilicata, Calabria and Sicilia
The measure provides for a tax credit calculated on the basis of the amount of investments made between 1 January and 15 November 2025, with a maximum spending limit of 2.2 billion euros for the year.
To access the relief, it is necessary to submit a communication to the Revenue Agency between March 31 and May 30, 2025, indicating the expenses incurred and those expected up to November 15, 2025. Subsequently, between November 18 and December 2, 2025, the user must certify that the declared investments have been made.
Nuova Sabatini 2025
Speaking of photovoltaics and incentives, it is also worth mentioning the Nuova Sabatini, one of the tools designed to support Italian SMEs. This measure, promoted by the Ministry of Business and Made in Italy, aims to facilitate access to credit and stimulate investments in systems, equipment and technologies with low environmental impact, such as photovoltaics.
The incentive allows companies to obtain a subsidized loan, accompanied by a contribution towards the plant account disbursed directly by the State. For “green” investments, such as the purchase and installation of photovoltaic systems, the contribution can reach up to 3,575% of the value of the loan.
All productive sectors are eligible, including agriculture and fishing, with the exception of the sector related to financial and insurance activities. In addition to improving business competitiveness, the New Sabatini supports the energy transition of companies, rewarding those that invest in renewable sources and digital technologies
PNRR Funds – Transizione 5.0
Staying on the subject of bonuses for photovoltaic systems, Transition 5.0 is one of the tools at the service of companies. Financed with resources from the PNRR (National Recovery and Resilience Plan), this plan serves to support Italian companies that invest in digitalization and energy efficiency.
To access the incentive, companies will be required to document that the investments made are capable of generating a certified reduction in energy consumption: at least 3% on the entire production unit or 5% on the process involved. Photovoltaic systems can benefit from these incentives only if integrated with tangible and intangible assets already provided for by the Industria 4.0 legislation, as indicated in Annexes A and B of Law No. 232/2016.
The amount of the tax credit will depend on the investment bracket:
- 35% up to 2.5 million euros;
- 15% from 2.5 to 10 million euros;
- 5% from 10 to 50 million euros.
If the energy reduction is even more impactful (i.e., greater than 10% on the production unit or 15% on the process), the rate increases to 45%, 25% and 15% respectively.
All production sectors are eligible, including agriculture and fishing, with the exception of the sector related to financial and insurance activities. To obtain the contribution, a pre- and post-intervention energy certification issued by an accredited body (EGE or ESCo) is also required, in addition to specific technical and accounting documentation.
Thermal Account for companies
Among the incentives for photovoltaic available in 2025, there is also the Thermal Account, an interesting lever for companies that want to improve the energy efficiency of their buildings, combining the installation of photovoltaic systems with structural interventions such as thermal insulation or the replacement of obsolete systems.
Managed by the Energy Services Manager (Gestore dei Servizi Energetici – GSE), the Thermal Account allows you to recover part of the expenses incurred through a direct contribution, which is paid quickly and calculated on the basis of the intervention carried out.
Even if it is not exclusively intended for photovoltaics, it becomes a concrete opportunity when the company redevelopment project also integrates renewable sources and solutions for containing consumption.
Renewable Energy Communities (CER)
Also in 2025, Renewable Energy Communities (CER) confirm themselves as one of the most effective tools for optimizing energy self-consumption and accessing corporate photovoltaic incentives in an even more advantageous way.
Companies can join these communities to produce, share and exchange energy from renewable sources, reducing costs on their bills and actively contributing to the energy transition of the area.
Choose Southenergy for your solar system
Since 2008, Southenergy has been the trusted partner for companies and families who want to enhance their roof and transform it into a concrete and sustainable energy resource.
We offer tailor-made solutions for the design, installation, maintenance and management of a photovoltaic system for your company, also supporting companies in the consultancy phase relating to incentives and tax breaks.
If you want to find out how you can benefit from the 2025 photovoltaic incentives for companies, fill out the form to receive personalized advice.
FAQ FAQ Photovoltaic incentives 2025 for companies
What are the photovoltaic incentives planned for companies in 2025?
In 2025, companies can access various incentives for the installation of photovoltaic systems, including:
- Tax credit for investments in capital goods, if the system is integrated into intelligent energy management systems.
- Non-repayable grants from the PNRR, mainly intended for SMEs in the agricultural, industrial and tourism sectors.
- Regional incentives or local calls for tenders, with funds allocated for the energy transition.
- Incentives linked to CER (Renewable Energy Communities), with incentive tariffs on sharing the energy produced.
What is the tax credit for corporate photovoltaic systems and how does it work?
The 4.0 tax credit can be requested if the photovoltaic system is included in the assets “interconnected” to a digital company system. It allows a tax deduction of 20% or more (depending on the conditions and the area), to be used in F24 compensation in 3-5 years. To obtain it, you need:
- A certified technical appraisal
- A real interconnection with the company system
- Communications to the Revenue Agency
What does the PNRR provide for photovoltaics in companies
The PNRR (National Recovery and Resilience Plan) finances various interventions in favor of the ecological transition. For corporate photovoltaics it provides:
- Funds for energy efficiency and energy production from renewable sources
- Grants of up to 70% for agricultural, agro-industrial and SME companies
- Priority for interventions in disadvantaged areas or with high energy intensity
Applications must be submitted on ministerial or regional platforms based on the active call for proposals.
How do Renewable Energy Communities (CERs) work for businesses?
A renewable energy community is a legal entity whose members or partners share, through their consumption, the renewable electricity produced by renewable energy plants. CERs can access the economic contributions provided by requesting access to the self-consumption service distributed to the GSE, and are:
- the valorization fee, defined by ARERA as a reimbursement of some tariff components, recognized on self-consumed electricity
- the premium rate recognized on incentivized shared energy
It is also possible to valorise all the energy fed into the grid by selling it on the market or by withdrawal from GSE via the “Ritiro Dedicato” (RID) service.
According to the law, small and medium-sized enterprises for which participation in the renewable energy community does not constitute the main commercial and/or industrial activity, associations with legal personality under private law may be members or partners with controlling power in a CER. Central administrations, large enterprises, private enterprises with prevalent ATECO code 35.11.00 and 35.14.00 cannot be members or partners of a CER.