Dual-use investment aid for defence, vehicle and aircraft manufacturing (1st call)

In plain words

A tax incentive for plants that make weapons, ammunition, motor vehicles, vehicle parts, aircraft or military vehicles: the investment cost is deducted from income with a 100% uplift (super-deduction), plus fast-track licensing. It targets large industrial projects – consultants cite a €3 million minimum.

Who can apply

Companies investing in activity codes 25.30 (weapons, ammunition), 29.10 (motor vehicles), 29.31 and 29.32 (vehicle parts), 30.31 and 30.32 (aircraft) or 30.40 (military fighting vehicles), anywhere in Greece. In the 'c' areas of Attica, large firms only for a new activity.

What it pays for

Initial investments: a new plant, expansion, new products or a basic change in production – buildings, machinery, equipment, intangibles. No cash is paid; the benefit comes as lower tax, capped each year at half of the total benefit.

What must be true for you

Tick what applies. Saved on this device only.

• The investment must fall under one of the eligible activity codes (25.30, 29.10, 29.31, 29.32, 30.31, 30.32, 30.40).
• A complete initial investment (not a simple replacement of equipment).
• Minimum investment €3 million (per KPMG and Grant Thornton – confirm in the call text).
• At least 25% of the cost from own funds or a loan with no state aid.
• Apply before work starts; minimum score of 50 points.

How to apply

1. Check that the activity code (ΚΑΔ) of the investment is eligible and which aid rate applies to your region and company size.
2. Prepare a business plan, supplier quotes, financial statements, permits/studies and proof of the 25% own contribution (own funds or a bank letter) – usually with a consultant.
3. Pay the application fee: 0.1% of the eligible cost, at least €300.
4. Submit online on the ΠΣ-Αν platform (opsan.mindev.gov.gr) by 30 Nov 2026, before any work starts.
5. After the deadline all applications are scored and ranked (within about 90 days); you have 10 days to object.
6. If approved, carry out the investment (at least 10% within 24 months); the aid is paid after inspections.

Where to apply: ΠΣ-Αν – Πληροφοριακό Σύστημα Αναπτυξιακών Νόμων (Development Laws Information System): opsan.mindev.gov.gr

Deadline

Apply by 30 Nov 2026. All applications are scored and ranked after the deadline (within 90 days).

See also

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