With 216 votes in favor, 126 against and 3 abstentions, the Chamber of Deputies approved the Budget Law 2026 at its session on Tuesday, December 30, 2025. Below, in detail, are the main measures for culture and tourism contained in the “State Budget for the Financial Year 2026 and multi-year budget for the three-year period 2026-2028.”
Paragraph 263 states that the Ministry of Culture may confer one general-level executive position and one non-general-level executive position beyond the percentage limit provided for in Article 19, paragraph 6, of Legislative Decree No. 165 of March 30, 2001. The appointments referred to in this paragraph are made from available financial resources and within the limits of the hiring powers provided for in current legislation.
As of January 1, 2026, the expenses arising from the operation of the Communications Guarantor Authority shall be provided for by an annual contribution having the nature of a tax, to be paid by March 31 of each year, in the amount of 2 per thousand of the revenues, as defined pursuant to Paragraph 66-bis, third sentence, arising from the following activities: (a) provision, management and making available of electronic communications networks and digital infrastructure, as well as activities of network operator, including television, and provision of electronic communications services, including associated interactive or conditional access services and the use, including indirect use, of numbering resources, pursuant to Legislative Decree Aug. 1, 2003, no. 259; b) provision of postal services subject to individual licensing and general authorization, including express courier services and parcel delivery services, pursuant to Legislative Decree July 22, 1999, no. 261; c) provision of audiovisual and radio media services, sound broadcasting, as well as services of video and content sharing platforms, creation, production or organization of content on video sharing platforms, production or distribution of audiovisual and radio programs, including formats, as well as of cinematographic and musical works, advertising and sponsorship activities carried out, including online, directly or through advertising concessionaires, pursuant to Legislative Decree no. 208, and Legislative Decree No. 177 of November 8, 2021; d) publishing, including electronic publishing, and the provision of information society services that enable the online use of publications of a journalistic nature, as well as news agency, media monitoring, and press review under Legislative Decree No. 177; e) provision of digital services, including through e-commerce sites, as well as provision of intermediary services referred to in Article 3 (g), (i) and (j) of Regulation (EU) 2022/2065 of the European Parliament and of the Council of October 19, 2022 (Paragraph 273).
In order to carry out study, research and cultural promotion activities on the topic of the enlargement of the European Union and the defense of European values as well as for the activation of schools of liberalism in the Balkan republics, a contribution of 300,000 euros for each of the years 2026 and 2027 is granted to the Southeast Europe Observatory, established at the Luigi Einaudi Foundation in Rome (para. 501).
In order to strengthen Italian interests abroad and to enhance interventions in favor of Italians around the world, resources for the promotion of Italian language and culture abroad are increased by 500,000 euros annually for each of the years 2026 and 2027, with particular reference to the support of institutions managing Italian language and culture courses abroad; by 1.5 million euros annually for each of the years 2026 and 2027 resources for the support of paritarian schools abroad, including through the granting of scholarships for young students of Italian citizenship or descendants of Italian citizens; by 500 thousand euros annually for each of the years 2026 and 2027 resources for the support of the network of honorary consuls; by 500 thousand euros for the year 2026 resources for the General Council of Italians Abroad (paragraph 511).
A fund is established in the estimate of the Ministry of the Interior, with an endowment of 20 million euros annually from the year 2026, to be distributed among the municipalities identified by the decree referred to in the second period, for the disbursement of grants to be allocated directly to households with an indicator of the equivalent economic situation (ISEE) not exceeding 30.000 euros for the incurring of expenses for the purchase of school books, including digital, indicated in the adoption lists, intended for secondary school, provided that the same have not enjoyed other forms of support for the same purpose. A decree of the Minister of the Interior, in consultation with the Minister of Education and Merit and the Minister of Economy and Finance, establishes the procedures and criteria for the distribution of the fund, as well as the procedures for reporting and monitoring the use of the relevant resources (Paragraph 518).
For the year 2026, for families with a value of the indicator of the equivalent economic situation (ISEE) not exceeding 30,000 euros, the Ministry of Education and Merit shall grant a contribution of up to 1,500 euros per student attending a parish secondary school or the first two years of a parish school of the second grade, providing that the measure of the contribution itself shall be determined according to scales inversely proportional to the value of the ISEE and, in any case, within the limits of the expenditure authorized under the second period. For these purposes, the expenditure of 20 million euros is authorized for the year 2026. By decree of the Minister of Education and Merit, to be adopted in consultation with the Minister of Economy and Finance, the implementing procedures are established and the limits of the contribution to be recognized to families are identified, taking into account the sums recognized for the same purpose by the regions (Paragraph 519).
In order to foster intercultural dialogue among students and university teachers, including in relation to different cultural, political and religious viewpoints, promoting a culture of confrontation, respect and mutual tolerance, as well as to counter forms of opposition, intolerance and expressions of hatred, including those qualifying as anti-Semitism, the “Fund for the Promotion of Dialogue” is established at the Ministry of University and Research, with an endowment of 150.000 euros for 2026 (Paragraph 536).
The Single Fund for Pluralism and Digital Innovation of Information and Publishing, referred to in Article 1, Paragraph 1, of Law No. 198 of October 26, 2026, is refinanced by 60 million euros for the year 2026, to be allocated for the various purposes under the responsibility of the Prime Minister’s Office.
Paragraphs 538-543 regulate the new Bonus Valore Cultura, which will replace the Youth Culture Card and the Merit Card. As of the year 2027, an electronic bonus called “Bonus Valore Cultura” is in fact awarded in the year following the year of high school graduation to individuals who, as of the year 2026, have obtained, no later than the year of their nineteenth birthday, a final diploma from institutions of higher secondary education or its equivalent. II Bonus Valore Cultura consists of a credit that can be used in the year following the year of graduation in order to enable the purchase of tickets for theater and film performances and live shows, books, subscriptions to newspapers and periodicals, including in digital format, recorded music, musical instruments, audiovisual publishing products, admission tickets to museums, exhibitions and cultural events, monuments, galleries, archaeological areas and natural parks, as well as to support the costs related to music, theater, dance or foreign language courses. The Culture Value Bonus is granted in compliance with the maximum spending limit of 180 million euros annually starting from the year 2027. The amounts allocated with the Bonus Valore Cultura do not constitute taxable income of the beneficiary and do not count toward the value of the indicator of the equivalent economic situation (ISEE). By a decree of a non-regulatory nature of the Minister of Culture, in consultation with the Minister of Economy and Finance, the Minister of Sports and Youth, and the Minister of Education and Merit, to be adopted by November 30, 2026, the nominal amounts to be allocated are defined, in compliance with the limit of the appropriation referred to in paragraph 540, as well as the criteria and procedures for the allocation and use of the Bonus Valore Cultura. The Ministry of Culture shall supervise the proper functioning of the Bonus Valore Cultura and, in the event of any misuse or violation of the implementing provisions, it may provide for its deactivation, removal from the list of accredited facilities, businesses or commercial establishments, denial of accreditation or recovery of the amounts unduly received or possibly used for ineligible expenses, as well as as a precautionary measure to the suspension of the disbursement of accreditation or, in the presence of more serious or repeated conduct, to suspension from the list of accredited entities.
For the implementation of the program of interventions of the city of Matera designated “Mediterranean Capital of Culture and Dialogue 2026” the expenditure of 4 million euros is authorized for the year 2026. By one or more decrees of the Minister of Culture, after consultation with the mayor of Matera, within sixty days from the date of entry into force of this law, the procedures for implementing the provisions of this paragraph as well as the interventions referred to in the first period shall be identified (Paragraph 550).
In order to ensure an instrument of structural support for non-state museums and places of culture with particular reference to covering the needs of both ordinary management and enhancement, such as the renewal of educational apparatus, minor set-up modifications and the organization of events, in order to implement the national museum system and make it, in the perspective of the Olivetti Plan for Culture, a propeller of growth of communities local communities and suburbs, the National Fund for Museum Federalism (FNFM) is established in the budget of the Ministry of Culture with an endowment of 5 million euros annually starting from the year 2026. A decree of the Minister of Culture in consultation with the Minister of Economy and Finance, to be adopted within sixty days from the date of entry into force of this law, shall establish an allocation plan regarding the resources of the Fund (paras. 551-552).
Paragraph 553 allocates 5 million euros for the year 2028 as a contribution to the Teatro alla Scala di Milano to celebrate the 250th anniversary of its foundation.
In favor of the National Association “Vie e Cammini di San Francesco” is authorized the expenditure of 30,000 euros annually from the year 2026 (Paragraph 806).
In order to support local authorities, Third Sector entities, associations, foundations and civil society organizations that make the performing arts and cultural heritage usable as therapeutic tools to provide relief to people with disabilities or in a situation of social marginality and their families, a fund shall be established in the budget of the Ministry of Culture, called “Therapeutic Culture and Social Care Fund,” with an appropriation of 1 million euros annually from the year 2026. By decree of the Minister of Culture, after consultation with the Minister of Disabilities, the Minister of Family, Birth and Equal Opportunity, the Minister of Health and the Minister of Labor and Social Policies, within ninety days of the effective date of this law, the criteria and procedures for the distribution of the aforementioned Fund shall be defined (Paragraph 822).
Paragraphs 823-824 are dedicated to the promotion of cultural cooperation projects with Africa and the global Mediterranean as well as the development of culture as an accessible common good integrated into the life of communities, in keeping with the Olivetti Plan for Culture. In this area: the expenditure of 1 million euros annually for each of the years 2026, 2027 and 2028 is authorized in order to establish the “Mattei Prize for Cultural Cooperation” with the goal of promoting cultural cooperation projects and interventions between Italian cultural entities and institutions and intellectuals, artists, cultural workers as well as African states and international organizations or otherwise part of the global Mediterranean; the expenditure of 1 million euros annually for each of the years 2026, 2027 and 2028 is authorized for the purpose of establishing the “Olivetti Prize for accessibility cultural accessibility” with the aim of promoting projects and interventions aimed at fostering the development of culture as a common good accessible and integrated in the life of communities, as well as promoting the cultural regeneration of suburbs, inland areas and disadvantaged areas, particularly those characterized by social and economic marginality; an annual contribution of 500 euros is assigned to the Fondazione MAXXI - Museo nazionale delle arti del XXI secolo di Roma.000 starting from the year 2026, in order to ensure the operation of the international artistic and cultural pole of the Mediterranean, called “MAXXI Med,” to be built in the city of Messina.
A fund is established in the budget of the Ministry of Culture, with an endowment of 1.5 million euros annually as of the year 2026, for the financing of interventions for the development, strengthening and revitalization of competitiveness, as well as for the promotion of the Italian music system consisting of companies producing and organizing performances of contemporary popular music, existing for at least one year prior to the application for access to the grant.
For the implementation of educational and extra-educational reading education projects, particularly in the most disadvantaged territorial areas and social contexts, a contribution of 100,000 euros is granted to the Association of Independent Publishers (ADEI) for each of the years 2026 and 2027 (Paragraph 842).
An expenditure of 50,000 euros is authorized for each of the years 2026 and 2027 in favor of the Community of Val di Non to support the activities of study, drafting of the statute and in-depth regulatory study, as well as for the strengthening of cultural, educational and social initiatives related to the Ladino-Retica linguistic community of Val di Non, including those related to the establishment of the Anaune Institute of Ladino-Retica Culture (Paragraph 846).
For the year 2026, an expenditure of 300,000 euros is authorized to be allocated to municipalities with a population of more than 80,000 for the organization of celebratory events related to countering anti-Semitism and remembering the victims of racial laws, as well as promoting the values of peace, dialogue and interculturalism. A decree of the Ministry of the Interior establishes the terms and procedures for the allocation of resources.
In order to support the enhancement of the national cultural heritage and to encourage the development of innovative museum centers with economic and social spin-offs for the territories, the expenditure of 500,000 euros is authorized for the year 2027 to be allocated, as to 250,000 euros, for the continuation of the interventions related to the Grande Maxxi project in Rome and, as to 250,000 euros, for the start of the preliminary activities provided for in the protocol signed for the realization of the Maxxi Med project (paragraph 882).
Paragraph 897 refinances the contribution to the Amilcare Ponchielli Theater Foundation with 1 million euros per year from the year 2028.
A contribution of 500,000 euros for the year 2026 is allocated to Fondazione I Pomeriggi Musicali (Paragraph 898).
For the realization, through collaboration with public service publishing groups and specialized television channels and platforms, of content and audiovisual programs for the development and dissemination, nationally and internationally, of cultural heritage and in particular live cultural activities, with specific attention to theater, music and dance, as well as Unesco World Heritage, the expenditure of 2 million euros annually from the year 2026 is authorized (Paragraph 901).
Paragraph 904 authorizes the refinancing of expenditure for the Portal of Sources for the History of the Italian Republic with 200 thousand euros for 2026.
In order to support and enhance the value of the Spoleto Festival of the two Worlds, an expenditure of one million euros is authorized for the year 2026 in favor of the Festival dei due Mondi Foundation (Paragraph 905).
In order to carry out study, research and cultural promotion activities on the value of reading on paper and writing in cursive by hand, as well as on the effects of the spread of digital technologies on young people’s cognitive and learning processes, a contribution of 300,000 euros for each of the years 2026 and 2027 is granted to the Paper, Pen & Digital Observatory, established at the Luigi Einaudi Foundation for Political, Economic and Historical Studies ETS in Rome (Paragraph 912).
Consistent with what has already been provided for the benefit of the Luigi Einaudi Foundation in Rome, and other associations and foundations named after Presidents of the Republic, in order to encourage the dissemination and enhancement of the work of the Presidents of the Republic in safeguarding national unity, constitutional values and Italy’s role in the process of European integration and for cooperation in international relations, a contribution of 100.000 euros annually to the Giorgio Napolitano ETS Foundation.
For design and aesthetic ideation activities, the tax credit is recognized, for the tax period following the one in progress as of December 31, 2025, in an amount equal to 10 percent of the relevant calculation base, assumed net of other subsidies or contributions for any reason received on the same eligible expenses, up to an annual maximum limit of 2 million euros, regressed to a year in the case of a tax period of less or more than 12 months. The tax credit referred to in this paragraph is recognized within the overall spending limit of 60 million euros for the year 2026 and can be used in a single annual installment. For the purposes of compliance with the expenditure limits, the enterprise shall transmit telematically to the Ministry of Business and Made in Italy a special communication concerning the amount of expenses incurred and the related tax credit accrued, according to the modalities and terms established by a directorial decree of the same Ministry.
Paragraphs 957-959 allocate some grants to Vibo Valentia and surrounding areas: 957 authorizes €300,000 in spending for 2026 for the modernization of the oratory of the Parish of Santa Maria del Soccorso, 958 authorizes spending €400,000 for the construction of an elementary school in the hamlet of Vena Superiore, and 959 authorizes spending €150,000 for 2026 in favor of the Il Dono association for the construction of a sports center and playground.
A contribution of 2 million euros annually for each of the years 2026 and 2027 for the municipality of Latina for the management and maintenance of road works and 2 million euros for the Milan Symphony Orchestra are allocated to the municipality of Latina and 2 million euros for the year 2026 for the Milan Symphony Orchestra, respectively (Paragraph 966).
In order to ensure employment stability and to make up for the exceptional lack of labor supply in the tourism, hospitality and spa sector, for the period from January 1 to September 30, 2026, to workers in food and beverage establishments, referred to in Article 5 of Law Aug. 25, 1991, no. 287, and workers in the tourism sector, including spas, shall be granted a special supplementary allowance, which does not contribute to income formation, equal to 15 percent of the gross wages paid in connection with night work and overtime work, pursuant to Legislative Decree No. 66 of April 8, 2003, performed on holidays (Paragraph 18).
Maneuver 2026 extends the withholding tax obligation to commissions received by travel and tourism agencies as well (paras. 140-142). The obligation takes effect on March 1, 2026.
In order to support the development of tourism offerings in the national territory, including through interventions that can promote the seasonal adjustment of tourist flows, digitization of the tourism ecosystem, tourism supply chains, investments in compliance with environmental, social and governance (ESG) criteria and sustainable tourism, with a decree of a non-regulatory nature adopted by the Minister of Tourism, in consultation with the Minister of Economy and Finance, after agreement in the Permanent Conference for relations between the State, regions and autonomous provinces of Trento and Bolzano, the criteria, conditions and modalities are established for the granting of financial facilities to support private investments and for the implementation of complementary and functional interventions to them (Paragraph 469). In addition, Paragraph 470 establishes that, for the purpose of support and development of tourism supply chains, including those of an industrial and commercial nature, the expenditure of 50 million euros for each of the years 2026, 2027 and 2028 is authorized for the granting of grants, including non-repayable grants, for private investments in the sector. The criteria, conditions and procedures for granting the contributions referred to in the previous period shall be defined by a decree to be adopted within sixty days of the date of entry into force of the Budget Law.
The resources annually allocated on the Single National Fund for Tourism of current part are allocated, for the 80 percent share, for initiatives co-financed by the regions and, for the 20 percent share, for initiatives co-financed by the Ministry of Tourism. By decree of the Minister of Tourism, after consultation with the Minister of Economy and Finance, following agreement at the Permanent Conference for Relations between the State, the regions and the autonomous provinces of Trento and Bolzano, the procedures for implementing access to the fund as well as the distribution of the same funds are established.
In order to increase the flow of tourism in the airports of the Emilia-Romagna region that recorded in the year 2024 an annual number of travelers of less than 700,000, as of January 1, 2026, in the airports of Rimini, Forlì and Parma, the municipal surtax on boarding fees shall not be applied. As a result of these provisions, the Emilia-Romagna region shall pay into the State budget, at the expense of regional finance as of the year 2026, by April 30 of each year, the sum of 1,912,300 euros annually (paras. 481-482).
In order to identify and increase the quality, sustainability and accessibility of places and services for tourism at the local level, promote excellence and strengthen the reputation and economic and social growth of destinations, the Ministry of Tourism, by its own decree, recognizes as a “Quality Tourist Destination” municipalities, unions of municipalities and smaller islands or networks established for this purpose by municipalities, with a total resident population not exceeding 30.000, in possession of certain requirements established by a commission established at the Ministry of Tourism, chaired by the Minister of Tourism or his delegate and composed of two representatives of the Ministry of Tourism, a representative of ENIT S.p.A. and three independent individuals with proven professional qualifications. The commission shall prepare the charter of the “Quality Tourist Destination,” with the aim of enhancing the commitment to the satisfaction of tourists’ needs and expectations of tourism-related products and services, promoting and ensuring their underlying factors. On the basis of the contents of the “Quality Tourist Destination” charter, in order to reward excellent models of tourist destinations, the commission shall establish the procedures and requirements for awarding the recognition. Following an application submitted to the Ministry of Tourism by one of the entities or networks of entities, the commission, after verifying the existence of the requirements, shall propose to the same Ministry the recognition of the entity and its territory as a “Quality Tourist Destination.” Municipalities, unions of municipalities and smaller islands as well as networks of municipalities recognized as “Quality Tourist Destinations” shall maintain the requirements set forth in Paragraph 808 for the two years of validity of the recognition, failing which they shall be revoked by the Ministry of Tourism upon the proposal of the commission. To this end, the commission carries out periodic spot checks or sample checks, also making use of the staff of the Ministry of Tourism or ENIT S.p.A. The establishment and operation of the commission is provided for within the human, instrumental and financial resources available under current legislation and, in any case, without new or greater burdens on public finance. Members of the commission are not entitled to compensation, attendance fees, reimbursement of expenses and other emoluments however denominated. In order to ensure adequate publicity and visibility of the recognition of “Quality Tourist Destination,” ENIT S.p.A. shall shall create and register distinctive signs common to “Quality Tourist Destinations,” take care of their exploitation and commercial use, carry out enhancement campaigns, and provide the chosen destinations with priority in its promotional and trade fair activities and privileged access to national and international initiatives, with resources provided for this purpose by the Ministry of Tourism. For the purposes of this measure, the expenditure of 500,000 euros annually from the year 2026 is authorized.
|
|
| Budget Law 2026 approved: measures for culture and tourism |
Warning: the translation into English of the original Italian article was created using automatic tools. We undertake to review all articles, but we do not guarantee the total absence of inaccuracies in the translation due to the program. You can find the original by clicking on the ITA button. If you find any mistake,please contact us.
