Ministry of Cultural Heritage and Activities and Tourism

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Fundraising

ART BONUS

Set up in 2014 to sustain sponsorship in favour of cultural heritage, the Art Bonus is an Italian tax credit for liberal cash donations in support of culture and the arts. Thanks to the Art Bonus, those who make liberal cash donations to support culture enjoy tax benefits in the form of tax credits in Italy.

What does it involve

65% tax credit for donations in favour of:

  • maintenance, protection and restoration of public cultural heritage;
  • museums, archaeological sites and public libraries;
  • public theatres and symphonic lyrical foundations.

This credit is divided into three equal annual shares (it can be offset by companies), and is acknowledged to:

  • physical persons and non-commercial organisations, with a limit of 15% of their taxable income;
  • those with business income, with a limit of 5 per thousand of their annual revenues.

Details

  • artbonus.gov.it
  • Legislation: art. 1 of Decree-Law no. 83, dated 31 May 2014, “Urgent provisions for the defence of cultural heritage, development of culture and relaunch of tourism”, converted with amendments into Law no. 106, dated 29 July 2014, and subsequent amendments.
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