Super-depreciation 2026, Industry 4.0 and Transition 5.0: How to turn incentives into a competitive edge for your factory

Whilst Industry 4.0 laid the foundations for the interconnection of production systems, Industry 5.0 marks a further step forward: integrating industrial efficiency with energy sustainability and a people-centred approach.

This is not a sudden shift, but an evolution driven by the economic, regulatory and geopolitical context. In a landscape characterised by increasing market volatility and pressure on energy costs, value is no longer linked solely to the ability to produce more, but to the ability to produce in a more conscious, measurable and sustainable way. The so-called Twin Transition, digital and energy, now represents a clear direction for European manufacturing.

Digitalisation is not an end in itself, but an enabler: it allows for the collection of reliable data, the analysis of processes, and the support of decisions aimed at reducing waste and optimising consumption. In this context, the role of the MES system is evolving. It is no longer merely a production monitoring tool, but becomes a central link between production processes, operational data and energy information, particularly when integrated with machinery, measurement systems and energy management platforms.

Its value lies in its ability to correlate production performance with consumption, providing an objective basis for analysis and continuous improvement.

The turning point of 2026: The return of super-amortisation

2026 marks a turning point for Italian manufacturing. Under the new Budget Law, the tax credit scheme (typical of the 4.0 and 5.0 transitions) is being replaced by the new 2026 Super-Depreciation scheme. This is not simply a return to the past, but a structural enhancement for those investing in goods produced within the EU and high-efficiency solutions.

Companies can benefit from a reduction in the purchase cost of capital goods (from 1 January 2026 to 30 September 2028) at extremely competitive rates:

• +180% for investments of up to €2.5 million.
• +100% for the portion between €2.5 million and €10 million.
• +50% for investments up to €20 million.

In addition, there is an even more advantageous ‘Green Scheme’: if the investment also delivers energy savings (at least 3% for the facility or 5% for the process), the rate can rise to as much as 220%.

• +220% for investments of up to €2.5 million.
• +140% for investments between €2.5 million and €10 million.
• +90% for investments between €10 million and €20 million.

In this context, Tesar’s MES suite is not merely a tool for mandatory interconnection; it becomes the technological backbone required to measure, certify and optimise the energy savings demanded by the new ‘green’ tariffs.

The fundamental requirement: Interconnection

Simply purchasing modern machinery is not enough to access the benefits. The regulations require that the equipment be integrated with the company’s management system or supply chain. It is precisely at this stage that a solution such as the one offered by Tesar becomes indispensable. Machinery connected to the MES suite is a source of valuable data that:

• Meets the legal requirements for the incentive.
• Monitors efficiency (OEE) in real time.
• Reduces waste and optimises production times.

Why invest now?

The manufacturing sector is increasingly caught between rising energy costs and the demand for flexibility. Taking advantage of incentives linked to accelerated depreciation is not just a tax decision, but a strategy for survival and growth. Investing in Industry 5.0 technologies provides complete visibility over production, allowing you to know exactly what is happening on the shop floor at all times; to predict maintenance needs, avoiding costly machine downtime through data analysis; and finally to improve traceability, a requirement increasingly demanded by international supply chains. Furthermore, thanks to the introduction of advanced solutions such as Tesar’s production scheduling software, it is possible to schedule operations on the most energy-intensive machinery during time slots when energy costs are lower, thereby optimising the factory from an economic perspective as well.