Greece's new FDI incentives regime under Law 5338/2026: framework before the first call
Law 5338/2026 (ΦΕΚ Α' 159, 5 Oct 2026) creates an annual FDI incentive scheme for non-domestic capital; the first ministerial call has not been published yet.
Informational only. Not investment, tax, or legal advice.
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Notes in this section describe legal and tax frameworks. Each one is checked against the official texts (Government Gazette, ministries, tax authorities) and links to them. Nothing here is tax or legal advice.
Law 5338/2026 (ΦΕΚ Α' 159, 5 Oct 2026) creates an annual FDI incentive scheme for non-domestic capital; the first ministerial call has not been published yet.
Greece: 22% corporate tax, 3% transfer tax plus surcharge, VAT and capital-gains suspensions to end-2026; Cyprus: 15% corporate tax and stamp duty abolished from 2026.
Greece blocks first-time short-let registrations in central Athens and central Thessaloniki to end-2026 and sets minimum standards; Cyprus requires registration.
Greece sets €800k, €400k and €250k real-estate thresholds by area and property type; Cyprus requires a €300k qualifying investment plus secured income.
Four 2026 Development Law calls each have €150m, split between tax exemptions and grants/leasing/employment aid; the agri-food call is open until 30 November 2026.
A map of the institutions, legal frameworks and EU funding channels relevant to investing in Greece and Cyprus, with the status of Greece's RRF programme.