The total budget of this scheme for the year 2025 amounts to €150,000,000, of which €75,000,000 concerns aid in the form of enhancing tax exemption. The remaining €75,000,000 concerns aid in the form of subsidy grants, subsidies for leasing and subsidies for the cost of creating new jobs, and derive from the Public Investment Budget of the Ministry of Development.
For inclusion in this scheme, the minimum eligible cost of the investment plan must be €2,000,000.
Each entity participates in the cost of the investment plan either with its own funds, or by means of external financing (or a combination of these). 25% of the cost receiving aid under the investment plan must not include state aid, public support or benefits.

The beneficiaries of the aid provided for in this scheme are micro, small, medium and large enterprises implementing an investment plan related to:
(a) Productive investments by large and SME enterprises, including micro-enterprises and start-ups, leading to economic diversification, modernisation and economic growth;
(b) investments in the establishment of new enterprises leading to job creation;
(c) investments in strengthening the circular economy, through waste reduction, efficient use of resources, reuse, repair and recycling, and are included in the Business Activity Code Numbers of the National Classification of Economic Activities;
and are active or intend to be active in the following regional units and islands of the South Aegean:
Lesvos-Limnos, Ikaria-Samos, Chios, Evros, Xanthi, Rodopi, Drama, Kilkis, Pieria, Serres, Florina, Grevena, Kastoria, Ioannina, Thesprotia, Arta, Preveza, Karditsa, Trikala, Magnesia, Larissa, Ilia, Evrytania, Fokida as well as the following islands of the South Aegean: Kasos, Megisti, Halki, Symi, Nisyros, Pserimos, Tilos, Lipsi and Agathonisi. 
under one of the following forms of business:
Commercial Company, Cooperative, Social Cooperative Enterprises (SCEs), Agricultural Cooperatives (APs), Organizations of Producers (OoPs), Civil Cooperative Enterprises, Agricultural Partnerships (APs), Companies under merger, with the obligation to have completed related disclosure procedures before the date of commencement of the works under the investment plan, joint ventures engaged in commercial activity, public and municipal enterprises and their subsidiaries, provided that:

• they have not been assigned to serve a public purpose,
• they have not been entrusted by the State exclusively with the provision of services,
• their operation is not subsidized with public funds for the period of compliance with long-term obligations

• An application cannot be submitted for a plan which has already been included, in whole or in part, in an aid scheme under this or any other scheme.
• At the time of submission of the application, there should be no State aid recovery proceedings against the entity (Deggendorf Principle) pending.
• Undertakings in difficulty, as defined in EU legislation, are not eligible.
• Companies that within two years prior to submission:

o Have relocated the business facility where the investment will be implemented, or
o do not commit to not relocating it for two (2) years after completion of the investment,
are not eligible.

•  Companies that implement plans on behalf of the State, on the basis of a contract for the execution of a project, concession or provision of services, are excluded.
  In addition, any investment plan for regional aid covered by this scheme must be an integrated initial investment and, specifically, meet one of the following conditions:
• Creation of a new facility (new unit).
• Expansion of the production capacity of an existing facility (unit).
• Diversification of the production of an existing facility (unit) in products that have never been produced or services that have not been provided by it, provided that the costs receiving aid exceed by at least two hundred percent (200%) the carrying amount of the assets reused, as recorded in the financial year preceding the application for inclusion of the investment plan.
• Fundamental change in the entire production process of an existing unit In the case of large enterprises, it is also required that the investment costs receiving aid exceed the depreciation cost of the assets of the last 3 financial years that are linked to the activity to be modernized. 

The eligible costs of investment plans for which regional aid is granted are:

• Investment expenses in tangible assets
• Investment expenses in intangible assets
• Salary costs for new job positions
  The eligible costs outside regional aid are:
• Expenditure on consultancy services to SMEs
• Expenditure on energy efficiency measures, other than energy efficiency measures in buildings
• Expenditure on remedying environmental damage, restoring natural habitats and ecosystems, protecting or restoring biodiversity, or implementing nature-based solutions to adapt to and mitigate climate change
• Expenditure on efficient use of resources and supporting the transition to a circular economy
• Expenditure on vocational training
• Expenditure on innovation in SMEs
• Expenditure on procedural and organisational innovation for SMEs and Large Enterprises
• Expenditure on the cogeneration of high-efficiency energy from RES under par. 8, and the production of energy from Renewable Sources
  The eligible costs are detailed in the Call File.

The following types of incentive aid are provided to investment plans covered by this scheme:

• Tax exemption
• Grant
• Leasing subsidy
• Subsidizing the cost of new job creation
• Incentive for fast-track licensing
  Note: For large enterprises, the aid includes the above incentives excluding the grant.
  The aid rates for eligible initial investment costs are set in accordance with the ceilings of the Regional Aid Charter. The aid can reach up to 75%, depending on the size of the business and the area of establishment of the investment plan.
  The amount of aid granted to each investment plan under this scheme shall not exceed twenty million Euro (€20,000,000), without prejudice to a lower threshold pursuant to Article 4(1) of the GBER.