Why the Art Bonus

Those who make voluntary cash donations to support culture can enjoy important tax benefits in the form of tax credits as provided for by law.

The 2016 Stability Law has stabilized the Art Bonus and made it permanent, which is a 65% tax benefit for voluntary donations in support of culture. According to the status of the party making the donations, there are different maximum limits to the tax credit.
The tax credit is granted to all those who make donations in support of culture and entertainment, as provided for by the law, regardless of their nature or legal form.

In particular:

  • for individuals and entities that do not carry out commercial activities (employees, pensioners, professionals), the tax credit is recognized within the limit of 15% of taxable income;
  • for individuals with business income (companies and sole proprietorships) and non-commercial entities that also carry out commercial activities, the tax credit is instead recognized within the limit of 5% of annual revenues.