Tax Flash

Law 5338/2026: New Incentives for Foreign Direct Investments (F.D.I.)

tax flash
  • Newsletter
  • 1 minute read
  • October 21, 2026

Law 5338/2026 (Government Gazette A' 159/05.10.2026) was published, titled "New Incentives for Foreign Direct Investments, Restructuring of the Directorate of Foreign Direct Investments, and other provisions."

The law establishes a special regime for granting state aid to investment projects financed by non-domestic investment capital. It defines the beneficiaries, the categories of investment projects, the eligible expenses, the incentives, and the procedure for evaluation, control, and completion.

The eligible cost may not be less than €10 million nor exceed €50 million. Specifically for research, applied innovation, artificial intelligence, and biotechnology, the minimum amount is €5 million.

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Law 5338/2026: New Incentives for Foreign Direct Investments (F.D.I.)

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Antigoni Tsirou

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