New Development Law


The following companies can be included in the New Development Law:

  • Commercial company (OE, EU, SA, IKE)
  • Cooperatives, Koin.S.Ep, Agricultural Cooperatives (AS), Producer Groups (PO), Urban Cooperatives, Agricultural Partnerships (AES)
  • Companies under establishment or merger (recommendation after the approval of the investment plan)
  • Joint ventures subject to registration with GEMI
  • Public and municipal enterprises and their subsidiaries under certain conditions

Support Branches

  • Processing – Agri-food
  • Industry
  • Tourism (main accommodation)
  • Special forms of tourism
  • Warehousing – Logistics
  • Sports – Wellness – Health
  • Research and Development of new products and services
  • Audiovisual Industry

Strengthening Investment Plans

Investment plans with initial investment character, that is:

  • create a new unit – new business setting
  • capacity building of an existing unit,
  • diversifying the production of a unit into products or services that have never been produced on it. The condition is that the eligible costs exceed by at least 200% the carrying amount of the reused assets. This is based on the entry in the financial year preceding the commencement of work on the investment plan, or
  • fundamental change of the whole production process of the existing unit. A prerequisite for large companies is that the increased costs must exceed the depreciation of the previous three tax years. Those assets that are related to the business to be modernized are taken into account. If the depreciation related to the activity is not clearly reflected, the condition provided in this is not met.

Types of Aid


Tax exemption

It consists in the exemption from the payment of income tax on the pre-tax profits, which arise in accordance with the relevant tax legislation, from all the activities of the company.


It consists in the free provision by the State of a sum of money to cover part of the supported costs of the investment plan and is determined as a percentage of them.

Leasing subsidy

Consists of the coverage by the State part of the paid installments of leasing

Subsidizing the cost of employment created

It consists in covering by the State part of the salary cost of the new jobs


Business risk relating to the "New Business" regime

Aid Schemes


Digital and technological transformation of companies

Green - Environmental business upgrade


"New Business"


Fair Development Transition Regime

Research and applied innovation


Agri-food - agricultural products - fisheries


Manufacturing - Supply chain


Business extroversion


Enhancing tourism investments

Alternative forms of tourism


Large investments


European value chains

360 ° Entrepreneurship