By Andrea Caropreso
Index
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After winning the Scudetto, Napoli and De Laurentiis aim to go big. Raising the bar to try and secure a title defense next year, when they’ll also face triple competition. In this regard, the Neapolitan club has already begun scouting the first market opportunities to strengthen the squad, and their top choice has been Kevin De Bruyne. The Belgian talent, soon to be 34, is a free agent after leaving Manchester City but would prefer one last contract with a top European club rather than accepting offers from the U.S. or the Middle East.
How Much Does De Bruyne Cost?
Napoli began negotiations with De Bruyne some time ago, as confirmed by sporting director Manna. The Belgian has already visited the city with his family, and in Naples, he would also reunite with his friend Romelu Lukaku. Since he is a free agent, Napoli doesn’t need to negotiate with Manchester City, only with the player and his entourage.
In England, De Bruyne had a massive contract worth €24 million gross (about €12 million net). These are astronomical figures, in line with Manchester City’s financial capabilities. Naturally, with age, the player knows he can no longer command such sums, but the Napoli challenge fascinates him enough to forgo several million just to be part of the Scudetto-winning team.
The contract agreement is expected to be €5.5 million per year for two years, plus a €10 million signing bonus. The total cost to the club would be around €40 million, including gross wages and the signing bonus. However, Napoli will not be able to take advantage of the Growth Decree, which was abolished by the government in 2024.
What Was the Growth Decree?
Introduced in spring 2019, the Growth Decree aimed to revive the Italian economy through various measures designed to stimulate investment and growth. It included significant tax reductions for certain categories of workers, which proved particularly advantageous in football.
One key aspect, known as the “brain gain” incentive, aimed to attract professionals from abroad — both returning Italians and foreign nationals. This tax benefit came into full effect in January 2020.
Impact on the Transfer Market
Fully operational by the start of 2020, the decree had a tangible effect on football transfers starting from the 2020/2021 season. Under the Italian tax system, clubs pay players’ gross salaries, including taxes. Any tax relief significantly impacts club spending.
Practically speaking:
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Without benefits: a €10 million gross salary equated to about €5.5 million net.
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With the Growth Decree: the same gross salary yielded about €7.5 million net.
This allowed Italian clubs to offer higher net salaries while maintaining the same gross expenditure, boosting their international competitiveness. It was a trump card to compete with richer English or Spanish clubs.
In May 2022, new limitations were introduced for sports: the benefit applied only to athletes earning €1 million or more annually and at least 20 years old. However, from 2024, the measure ceased to apply in football, limiting the ambitions of top Italian clubs.
By Andrea Caropreso
