Italy’s 2026 Budget Law, published in the Official Gazette on 30 December 2025, introduces a set of measures which, while not radically reshaping the regulatory framework, bring relevant operational and tax changes for logistics and transport companies. The approved provisions have a tangible impact on operating costs, investment opportunities, employment and financial management across the road haulage, intermodal and logistics services supply chain.
In this article, we analyse these developments from an operational perspective, with a practical focus for professionals working daily in the supply chain.
What does the 2026 Budget Law provide for?
With specific reference to logistics, the 2026 Budget Law (Law No. 199 of 30 December 2025) outlines a package of measures affecting road freight transport, integrated logistics and related infrastructure. The stated objective is twofold: on the one hand, to rebalance certain fiscal mechanisms; on the other, to stimulate investment and innovation. As is often the case, however, new opportunities are accompanied by additional costs and constraints. As a result, companies are once again required to reassess both their operational and financial strategies.
Fuel excise duties and operating costs
The most sensitive issue for the sector remains fuel excise duties. The alignment between petrol and diesel sets the rate at €672.90 per 1,000 litres for both products, implying an increase of approximately 4.05 euro cents per litre on diesel. Including 22% VAT, the actual increase exceeds 4.9 euro cents per litre.
In practical terms, this means that diesel loses the historic tax advantage it has enjoyed for years and becomes significantly more expensive for operators running diesel fleets. For road haulage companies — particularly those involved in container pre-haulage and post-haulage — the impact is immediate: per-kilometre costs rise, margins are squeezed, and the sustainability of long-term contracts comes under pressure.
At the same time, the measure is part of a broader environmental strategy aimed at phasing out environmentally harmful subsidies. This once again highlights how the green transition is also being driven through fiscal policy, with direct consequences for the supply chain.
How do ZES and ZLS work under the 2026 Budget Law?
On the investment side, the law confirms and strengthens incentives for Special Economic Zones (ZES) and Simplified Logistics Zones (ZLS). These instruments serve both fiscal and strategic purposes. ZES and ZLS effectively act as levers to reshape Italy’s logistics geography, supporting the development of inland ports, intermodal platforms and freight consolidation hubs.
In particular, the related tax credit enables companies to plan investments in logistics real estate, automated facilities and container-handling infrastructure. This shows that, at least in this area, industrial policy is attempting to support a long-term vision. However, real effectiveness will depend on the ability to connect these sites to rail and port networks, preventing them from becoming isolated projects with limited operational value.
In addition, incentives for capital goods linked to digitalisation and Industry 4.0 systems offer a concrete opportunity to modernise warehouses, terminals and distribution centres. This is not merely about tax savings, but about a necessary step towards a more transparent, traceable and integrated supply chain.
Infrastructure and digital systems
With regard to the digitalisation of transport and logistics systems, the law allocates dedicated funding to RAM S.p.A., a key player in the policies of the Ministry of Infrastructure and Transport. This is a less visible, yet highly strategic aspect. RAM is involved in projects related to intermodality, the National Logistics Platform and incentives for combined transport.
Through these investments, the digital backbone connecting ports, inland terminals, rail networks and logistics operators is strengthened. In other words, this is not just about software platforms, but about building the nervous system of the Italian supply chain. Without such digital integration, even the best physical infrastructure risks operating below its full potential.
A budget balancing costs and opportunities
Overall, the 2026 Budget Law paints a picture of mixed signals. On the one hand, higher diesel excise duties significantly increase supply chain costs. On the other, incentives for investment, digitalisation and logistics settlements open up attractive opportunities for companies able to plan with a medium- to long-term perspective.
While this is not a landmark reform, the cumulative effect of these measures will substantially influence how Italian logistics can compete in international markets.
It should also be noted that the 2026 Budget Law addresses other transport-related areas, such as taxation on low-value international shipments, organisational measures for maritime and rail services, and specific interventions on infrastructure and network safety. Although relevant from a regulatory and administrative standpoint, these provisions have a more limited direct impact on containerised supply chains. For this reason, our analysis has focused on the elements with the most immediate effects on costs, investment and competitiveness.
Ultimately, the real challenge for companies is not merely to comply with the new rules, but to turn them into strategic levers. Understanding where to invest, how to manage costs and which opportunities to seize becomes essential to remain competitive.
If you would like to explore how these provisions apply to your specific business context and receive tailored advice, do not hesitate to contact CTI. Our team of experts is available to support you in interpreting the legislation and designing customised operational solutions.
