Sardinia is not just a world-renowned tourist destination; it is repositioning itself as a key logistics and industrial platform in the heart of the Mediterranean. With the implementation of the Single SEZ (ZES Unica – Zona Economica Speciale), which covers the entire South of Italy, the island now offers an unprecedented package of tax incentives and administrative simplifications designed to attract foreign capital and strengthen supply chains,.
For international companies looking at Europe and North Africa, here is why Sardinia represents a prime investment opportunity to be seized between now and 2028.
1. Record Tax Incentives: Up to 60% Tax Credit
The core of the Single SEZ’s appeal in Sardinia is the Tax Credit for initial investments, officially extended for the 2026-2028 period,. The aid intensity is among the highest in Europe, differentiated based on company size and specific location within the island:
- Small Enterprises: 50% (rising to 60% in specific designated areas).
- Medium Enterprises: 40% (rising to 50% in specific areas).
- Large Enterprises: 30% (rising to 40% in specific areas).
This instrument covers the purchase of machinery, plants, equipment, as well as land and industrial properties (the latter up to 50% of the total investment value),. This offers an immediate return on investment in the form of a tax credit that can be used to offset tax liabilities.
2. The “Single Authorization”: Cutting Red Tape
For an international investor, the primary concern in Italy is often bureaucracy. The Single SEZ solves this with the Single Authorization (Autorizzazione Unica – AU). Instead of requesting dozens of permits from different entities, the investor submits a single digital application to the Mission Structure’s One-Stop Shop (Sportello Unico Digitale),.
- Speed and Certainty: The procedure is centralized, replacing other construction and environmental permits.
- Simplified Business Plan: A standardized model is available to present the industrial project, making access easier for those unfamiliar with Italian regulations.
- Preventive Communication: Before starting the official process, investors can request a preliminary feasibility opinion (“Comunicazione Preventiva”) to assess the project’s viability, minimizing planning risks.
3. Logistics and Free Zones: A Bridge for Import-Export
Sardinia’s geographic position makes it a natural candidate for near-shoring and logistics activities in the Mediterranean, where short-sea shipping is growing. A crucial advantage for international companies is the ability to operate in Customs Free Zones (Zone Franche Doganali Intercluse – ZFDI). In these areas, goods arriving from non-EU countries can be stored, handled, and processed with a suspension of VAT and customs duties. This mechanism is ideal for re-exportstrategies, allowing companies to defer taxation until the goods legally enter the EU market,.
4. Key Sectors and Opportunities
Beyond tourism, the Single SEZ Strategic Development Plan identifies priority value chains perfect for the Sardinian context:
- Agri-food & Agro-industry: Enhancing local excellence for export.
- Naval & Shipbuilding: Supported by the island’s port network.
- Energy & Green Economy: Sardinia is an ideal lab for renewables (note: photovoltaics are eligible if functional to a self-consumption industrial project and part of an initial investment).
Why Invest Now?
Current data shows that Sardinia has significant room for growth compared to other Southern regions (having absorbed about 6% of the national tax credit in previous calls). This means less saturation and greater opportunities for “first movers” who decide to establish operations now, leveraging a guaranteed state fund allocation of €2.3 billion for 2026 alone.
Our Consortium is available to guide international companies through access to calls, the submission of the Single Authorization, and financial planning, supported by top-tier partners to ensure your investment in Sardinia is fast and successful.
Do you have an international expansion project? Contact us to discover how your company can benefit from the Single SEZ incentives in Sardinia.
Contact our Investor Desk:
📩 m.battelli@cagliarifree.zone
🌐 www.cagliarifree.zone