Hyper-depreciation tax incentive for Industry 4.0 investments

The 2026 Tax incentives scheme offers a real opportunity for companies looking to invest in autonomous mobile robots (AMRs) and warehouse automation.

This synergy enables companies to improve operational efficiency, boost productivity and make investments in innovation more sustainable.

In 2026, the logistics and intralogistics sector will in fact find itself in a particularly favourable position: on the one hand, the technological development of AMRs (Autonomous Mobile Robots); on the other, the return of the 2026 Tax incentives scheme as a tax incentive to support investment in automation.

In this article, we will look at:

• because now is the right time to invest in warehouse automation
• How autonomous mobile robots (AMRs) work in a warehouse
• What does the 2026 Tax incentives scheme entail?

What are autonomous mobile robots (AMRs) and how do they work in warehouses?

AMRs (Autonomous Mobile Robots) are autonomous mobile robots designed to support internal goods handling operations, such as order picking, stock replenishment and material transport.

Unlike traditional systems, AMRs:

• do not require fixed infrastructure (belts or guides)
• they move around independently using sensors and navigation algorithms
• adapt dynamically to the warehouse layout
• work safely alongside staff

Thanks to their integration with advanced software, artificial intelligence and warehouse management systems (WMS), they represent a key solution for Logistics 4.0 and 5.0.

The Benefits of AMRs in Goods Handling

The introduction of AMRs into intralogistics systems brings tangible and measurable benefits:

1. Flexible automation: AMRs can handle a range of tasks, from pallet handling to order picking, adapting to changing production environments.
2. Autonomous navigation and safety: thanks to advanced sensors and obstacle detection systems, they operate in environments shared with operators, reducing the risk of accidents.
3. Scalability of investments: they allow for gradual automation without having to overhaul the entire system.
4. Operational efficiency: improved productivity, traceability and control of logistics flows.

Today, AMRs are one of the most strategic technologies for optimising warehouse processes.

To find out more about the role of autonomous mobile robots in warehouse operations, read our feature on AMRs in logistics.

Tax incentives 2026: incentives for warehouse automation

The 2026 Tax incentives scheme is a tax incentive designed to encourage investment in capital goods, particularly those related to digitalisation and industrial automation.

How accelerated Tax incentives works

• allows for a tax deduction in excess of the actual cost of the asset
• reduces the tax base in subsequent years
• applies to technologies such as robots, software and automated systems

Expected rates

• up to 180% bonus for investments of up to €2.5 million
• decreasing rates for larger investments

Note: The benefit does not reduce the purchase price, but improves the financial return on the investment over time.

Tax incentives 2026: which investments qualify for the incentives

The 2026 tax incentives scheme applies to a wide range of capital goods linked to digital transformation and the automation of production and logistics processes.

The investments eligible for the incentives include:

• autonomous mobile robots (AMRs) for goods handling
• warehouse automation and intralogistics systems
• warehouse management software such as WMS
• systems for integrating machinery and production flows
• technologies related to Industry 4.0 and 5.0

Among these solutions, AMRs for warehouse automation and Logistics 4.0 represent one of the most strategic technologies, as they enable flexible, scalable automation that can be integrated into existing systems.

Who is eligible for the 2026 tax incentives scheme?

The 2026 Tax incentives scheme is designed to support a wide range of businesses wishing to invest in technological innovation.

The following are eligible:

• manufacturing companies
• logistics and distribution companies
• SMEs looking to automate their warehouse
• large companies with digital transformation projects
• companies that adopt Logistics 4.0 and Industry 5.0 models

It is therefore not an incentive reserved solely for large companies: SMEs can also access these benefits and embark on a path towards gradual automation.

Why AMR and the 2026 Tax incentives scheme represent a strategic opportunity

The 2026 Tax incentives scheme makes investing in autonomous mobile robots (AMRs) and warehouse automation more affordable today.

Investing in AMR in 2026 means:

• reduce the return on investment (ROI)
• to boost a company’s competitiveness
• improve the efficiency of logistics processes
• prepare for Industry 5.0 models

Companies that adopt these solutions today gain a tangible advantage over their competitors.

From theory to practice: the AMR Across Italy event with Errevi and KUKA

A key consideration when discussing AMR is no longer whether they work, but how to integrate them effectively into business processes.

It is precisely this topic that the AMR Across Italy event focuses on, organised in collaboration between ErreviAutomation and KUKA, together with i-LOG and LIUC – Università Cattaneo

The event on 31 March 2026, hosted at Errevi Automation’s headquarters in Sassuolo, offers a valuable opportunity for businesses of all sizes to:

• see AMRs in action in a real-world setting
• understand how to integrate them into intralogistics processes
• analyse case studies, ROI and project scalability
• engage directly with experts and system integrators

The event is part of a touring programme designed to bring mobile robotics to Italian businesses, combining practical demonstrations, consultancy and networking.

In other words, it is the ideal setting for understanding how to make practical use of the opportunities offered by the Tax incentives scheme.

Conclusion: why invest in warehouse automation today

2026 marks a strategic turning point for companies looking to modernise their logistics.

AMRs offer flexibility, scalability and safety, whilst tax incentives makes these investments more economically viable.

Delaying means risking a loss of competitiveness in a market that is increasingly focused on automation.

Would you like to find out how to implement AMRs in your warehouse? Contact our experts for a personalised consultation.

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