Art Bonus

A tax incentive to support Italy's cultural heritage

What it is and who it is for

The Art Bonus is a form of tax relief provided as a tax credit to encourage donations in favour of culture.

It is aimed at companies, individuals and non-commercial entities that make donations for three different causes:

Protection for the maintenance, safeguarding and restoration of publicly owned cultural property
Support for public cultural institutes and sites (museums, libraries, archives, opera and symphony foundations, theatres and archaeological parks)
Construction of new structures and restoration or enhancement of existing public facilities used exclusively for performing arts (e.g. municipal theatres)

Donations in a nutshell

The project you wish to support

You can support the Specola Museum: restoring the Museum’s historical and artistic heritage, for the university community and the public.

Your donation

You can donate up to € 10,000 online, or write to us. If you pay by debit/credit card, the Art bonus applies only to the holder of the bank account linked to the card used for the payment.

Self-Declaration

After we have registered your donation, you can complete the self-declaration and release form to make your identity public on the Art Bonus website.

Keep the Receipt

Remember to keep the bank transfer receipt or tax receipt.

How much is the tax relief

The credit equals 65% of the donated amount, divided into 3 equal annual instalments.

In particular:

If you are an individual or have a non-commercial activity (whether employed or retired), you can receive a tax credit of up to 15% of your income;
If you have a commercial activity, you may benefit from a tax credit not exceeding 5 per thousand of your annual revenue.

Read more on the tax benefits page of the Art Bonus website.