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Viksit Gujarat Industrial Policy 2026

Viksit Gujarat Industrial Policy 2026

Accelerating Sustainable Industrial Growth for a Viksit Gujarat

50% eFCI
Max Incentive Ceiling (Thrust, Cat. A)
2 Categories
Taluka Classification (A & B)
100%
EPF Reimbursement
8 Years
Large Industry Incentive Period
Policy Overview

What Is Viksit Gujarat Industrial Policy 2026?

Promote Industrial InvestmentGenerate EmploymentEncourage Regional DevelopmentStrengthen MSMEsSupport Innovation & Sustainability
“A progressive policy framework to create a thriving industrial ecosystem, balanced regional development and sustainable growth across Gujarat.”

Gujarat: Growth Engine of India

The structural strengths driving sustained industrial investment into the state.

Strategic Location

Gateway to Domestic & Global Markets

World Class Infrastructure

Ports, Roads, Rail, Power & Industrial Zones

Strong Industrial Ecosystem

Diverse sector presence and MSME strength

Investor Friendly Governance

Transparent policies & single window clearance

Skilled Workforce

Large talent pool driving innovation & productivity

Taluka Classification

Map of Gujarat showing Category A and Category B taluka classification under the Viksit Gujarat Industrial Policy 2026

Category A Talukas

Designed for underdeveloped regions needing high industrialization stimulation. Projects located here are eligible for premium incentives.

Category B Talukas

Allocated to developing and industrial regions with existing basic infrastructures. Financial support remains robust but balanced to prevent saturation.

Classification of MSME — Before & After

Revised investment and turnover thresholds under the 2026 policy significantly expand who qualifies as Micro, Small, or Medium.

MSME classification before and after the 2026 policy revision
TypeCurrent InvestmentRevised InvestmentCurrent TurnoverRevised Turnover
Micro EnterpriseRs. 1 CrRs. 2.5 CrRs. 5 CrRs. 10 Cr
Small EnterpriseRs. 10 CrRs. 25 CrRs. 50 CrRs. 100 Cr
Medium EnterpriseRs. 50 CrRs. 125 CrRs. 250 CrRs. 500 Cr
Large EnterpriseAbove Rs. 50 CrAbove Rs. 125 CrAbove Rs. 250 CrAbove Rs. 500 Cr

Gross Fixed Capital Investment (GFCI): Gross Fixed Capital Investment means the investment made in building, plant and machinery, utilities, tools and equipment.

Incentives for MSMEs

Capital, interest, and power tariff subsidy — combinable up to the eFCI ceiling.

Capital Subsidy

Category B

Micro – 25% of eFCI in 1 year. Small & Medium – 25% of eFCI disbursed over 5 years.

Category A

Micro – 35% of eFCI in 1 year. Small & Medium – 35% of eFCI disbursed over 5 years.

Interest Subsidy

Term Loan

7% on Term Loan for 5 years, up to 10% of eFCI.

Women Entrepreneurs

Additional 1% Interest Subsidy, plus 75% Rent Assistance up to ₹3 Lacs p.a. for 5 Years.

Power Tariff Subsidy

Category B

INR 1 per unit for 5 years, up to 25% of eFCI.

Category A

INR 2 per unit for 5 years, up to 25% of eFCI.

MSMEs will have the option to choose a combination of capital subsidy, interest subsidy & Power tariff subject to maximum incentive ceiling of 35% of eFCI (Category B) and 45% of eFCI (Category A).

Incentives for Large Industries

Thrust sector units receive materially higher capital subsidy and incentive ceilings than general sector units.

Large industry incentives, general sector versus thrust sector
IncentiveGeneral SectorThrust Sector
Capital SubsidyUp to 10% (Cat. B) / 15% (Cat. A)Up to 25% (Cat. B) / 35% (Cat. A)
Interest Subsidy7% for 8 years7% for 8 years
Power Tariff SubsidyINR 1/2 per unit for 8 yearsINR 1/2 per unit for 8 years
Max Incentive Ceiling15% (Cat. B) / 20% (Cat. A)25% (Cat. B) / 35% (Cat. A)
Higher Incentive. Greater Impact.

Selected Thrust Sectors

Engineering

Chemicals

Pharmaceuticals

Electronics

Food Processing

Textiles

Renewable Energy

And More...

Max Incentive Ceiling: 45% of eFCI (Category B) | 50% of eFCI (Category A)

Additional Benefits

Beyond capital, interest, and power tariff subsidy — further support built into the 2026 policy.

EPF Reimbursement

100% reimbursement on employer's statutory contribution — 5 years for MSME, 8 years for Large Thrust Sectors, 10 years for Large General Sectors.

Electricity Duty Exemption

100% Electricity Duty Exemption as per the Gujarat Electricity Duty Act 1958.

Women Entrepreneur Benefit

Additional 1% Interest Subsidy & 75% Rent Assistance up to ₹3 Lacs p.a. for 5 Years.

Employment Generation

Promoting job creation and inclusive development across the state.

Who Should Track This Policy

MSMEs planning new investment or expansion in Category A or B talukas across Gujarat
Large industries (above Rs. 125 Cr investment) evaluating general or thrust sector incentives
Businesses in thrust sectors — Engineering, Chemicals, Pharma, Electronics, Food Processing, Textiles, Renewable Energy
Women entrepreneurs eligible for additional interest subsidy and rent assistance
Companies assessing eFCI-based capital, interest, and power tariff subsidy combinations

How JSV Consultancy Helps You

Turning the Viksit Gujarat Industrial Policy 2026 into actionable, on-the-ground benefits for your business.

Eligibility Mapping

We map your project against Category A/B taluka classification and MSME/Large Industry thresholds under the 2026 policy.

Scheme Identification

We identify every applicable capital, interest, and power tariff subsidy under the Viksit Gujarat Industrial Policy 2026.

Application & Liaison

We prepare and file applications, liaising directly with the relevant department.

Ongoing Tracking

We track disbursements and policy updates so your business claims every eligible incentive.

Plan Your Investment Around Gujarat's 2026 Industrial Policy

Talk to our team about which capital, interest, and power tariff incentives apply to your business.

Talk to an Expert