Development Law: Agri-food – Primary Production & Processing of Agricultural Products (2nd Cycle)
End date: 30/11/2026
Purpose
The purpose of the scheme is to support business activities in primary agricultural production and the processing of agricultural products, under Development Law 4887/2022 (2nd cycle). Applications for inclusion are submitted electronically through the Development Laws Information System (ΠΣ-Αν), at https://opsan.mindev.gov.gr, from 3 August 2026 to 30 November 2026.
Eligible investment projects
The scheme covers investment projects in the sectors of primary agricultural production and the processing of agricultural products. Under the present call, no support is available for activities in the fisheries and aquaculture sectors. Investment projects must constitute a complete initial investment, as follows:
- Creation of a new establishment.
- Expansion of the capacity of an existing establishment.
- Diversification of an establishment’s output into products or services never previously produced/provided by it.
- Fundamental change of the entire production process of an existing establishment.
Beneficiaries
Beneficiaries of the aid are investment entities established in, or having a branch in, Greek territory at the time of commencement of the investment project’s works, and having one of the following forms:
- Commercial company.
- Cooperative.
- Social Cooperative Enterprises (Κοιν.Σ.Επ.), Agricultural Cooperatives (ΑΣ), Producer Groups (Ο.Π.), Urban Cooperatives, Agricultural Corporate Partnerships (Α.Ε.Σ.).
- Companies under merger, subject to the obligation to have completed the publicity procedures before the commencement of works.
- Consortia carrying out commercial activity.
- Public and municipal enterprises and their subsidiaries, under conditions.
Types of aid
The following types of aid are provided for the eligible investment projects:
- Tax exemption — exemption from the payment of income tax on pre-tax profits, through the formation of an equivalent tax-free reserve.
- Grant — free provision of a monetary amount by the State to cover part of the eligible costs.
- Leasing subsidy for the acquisition of new mechanical and other equipment.
- Subsidy of the cost of the created employment.
The aid intensities are set per Region in accordance with the Regional Aid Map. When aid is granted in the form of a tax exemption, the maximum ceilings are increased by 50%.
Eligible costs
- Tangible assets: construction, expansion and modernisation of buildings; purchase and installation of new modern machinery and other equipment; means of transport moving within the establishment’s premises.
- SMEs only: purchase of all or part of the existing fixed assets (buildings, machinery, other equipment), under conditions.
- Leasing instalments for new machinery and equipment, with transfer of ownership to the lessee at the end of the contract.
- Intangible assets: technology transfer (rights, licences, patents, know-how), quality assurance systems, certifications and software.
- Consultancy services for SMEs.
- Energy efficiency measures.
- Installation of efficient district heating and/or cooling systems.
- SME participation in trade fairs.
- Investment aid for SMEs.
The total aid amount for non-regional aid costs cannot exceed €1,000,000 and up to 10% of the total aid amount for regional aid costs.
Non-eligible costs
Among others, replacement investments (in the cases of application of Articles 14 and 17 of the GBER) as well as the operating costs of the investment are not eligible, in accordance with the restrictions set by the call.
Financing scheme
Each entity contributes to the cost of the investment project either through own funds, or through external financing, or through a combination of these. The beneficiary’s financial participation amounts to 25% of the aided cost and must not contain elements of State aid, public support or provision.
Minimum size of investment projects
The minimum eligible cost is determined on the basis of the size of the entity:
- €1,000,000 for large enterprises.
- €500,000 for medium-sized enterprises.
- €250,000 for small enterprises.
- €100,000 for very small (micro) enterprises.
- €50,000 for Social Cooperative Enterprises (Κοιν.Σ.Επ.), Agricultural Cooperatives (Α.Σ.), Urban Cooperatives, Producer Groups (Ο.Π.), Agricultural Corporate Partnerships (Α.Ε.Σ.) and sole proprietorships.
Duration & completion of the investment
The deadline for completion of the investment project is set in the inclusion decision and may be extended once, up to a maximum of two (2) years, provided that the prescribed conditions are cumulatively met, as well as for reasons of force majeure.
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