Viksit Gujarat Industrial Policy 2026 Subsidy Calculator - Large, Mega and Ultra Mega Industries
Estimate the capital subsidy, interest subsidy, power tariff incentive and EPF reimbursement a Large, Mega or Ultra Mega industrial undertaking can claim under the Viksit Gujarat Industrial Policy 2026, using the slabs, taluka categories and ceilings notified by the Government of Gujarat Industries and Mines Department on 8 September 2026 (GR No. IMD/WRT/e-file/9/2026/2320/I). The scheme is operative from 1 June 2026 to 31 May 2031; assets acquired from 1 January 2026 count.
Large means plant and machinery above ₹125 crore. Mega means ₹1,000 crore gross fixed capital investment with 250 direct jobs in a thrust sector; Ultra Mega means ₹10,000 crore with 3,000 jobs. Category A talukas (130) receive the higher slab; Category B (138) the lower. Combined incentives are capped at 15% to 50% of eligible fixed capital investment, with a per-year ceiling and no carry forward. Built by the Chartered Accountants at ADAPT & Associates LLP, Ahmedabad, who prepare the CA certification the Provisional Eligibility Certificate depends on.
All 14 incentive slabs (GR para 4 B to H)
Percentages of eligible fixed capital investment (EFCI). Interest subsidy is 7% p.a. on the term loan in every slab, with the unit bearing at least 2%. Power tariff subsidy is ₹2 per unit in Category A talukas and ₹1 per unit in Category B. The per-year ceiling has no carry forward.
| Unit | Sector | Taluka | Capital subsidy | Interest cap | Power cap | Combined ceiling | Per year | Absolute cap per year | Period | EPF period |
|---|---|---|---|---|---|---|---|---|---|---|
| Large | General | A | 15% | 15% | 15% | 20% | 2.0% | ₹150 Cr | 10 yrs | 10 yrs |
| Large | General | B | 10% | 10% | 10% | 15% | 1.5% | ₹150 Cr | 10 yrs | 10 yrs |
| Large | Thrust | A | 25% | 20% | 20% | 35% | 4.5% | ₹300 Cr | 8 yrs | 8 yrs |
| Large | Thrust | B | 15% | 15% | 15% | 25% | 3.5% | ₹300 Cr | 8 yrs | 8 yrs |
| Mega | Thrust | A | 25% | 25% | 25% | 35% | 3.5% | ₹750 Cr | 10 yrs | 10 yrs |
| Mega | Thrust | B | 20% | 20% | 20% | 30% | 3.0% | ₹750 Cr | 10 yrs | 10 yrs |
| Ultra Mega | Thrust | A | 30% | 25% | 25% | 40% | 3.5% | ₹1,250 Cr | 12 yrs | 10 yrs |
| Ultra Mega | Thrust | B | 25% | 20% | 20% | 35% | 3.0% | ₹1,250 Cr | 12 yrs | 10 yrs |
| Large | Selected thrust | A | 35% | 20% | 20% | 50% | 6.5% | ₹300 Cr | 8 yrs | 10 yrs |
| Large | Selected thrust | B | 30% | 20% | 20% | 45% | 6.0% | ₹300 Cr | 8 yrs | 10 yrs |
| Mega | Selected thrust | A | 35% | 20% | 20% | 50% | 5.0% | ₹750 Cr | 10 yrs | 10 yrs |
| Mega | Selected thrust | B | 30% | 20% | 20% | 45% | 4.5% | ₹750 Cr | 10 yrs | 10 yrs |
| Ultra Mega | Selected thrust | A | 35% | 20% | 20% | 50% | 4.5% | ₹1,250 Cr | 12 yrs | 10 yrs |
| Ultra Mega | Selected thrust | B | 30% | 20% | 20% | 45% | 4.0% | ₹1,250 Cr | 12 yrs | 10 yrs |
Source documents: Scheme GR IMD/WRT/e-file/9/2026/2320/I (PDF) and Taluka classification GR IMD/HMR/e-file/9/2026/2211/I (PDF), both dated 8 September 2026. Related: subsidy calculator, taluka category list, policy explainer.
Frequently asked questions
What is the maximum subsidy under Viksit Gujarat Industrial Policy 2026?
For capital, interest and power tariff subsidies combined: 20% of EFCI for a Large general-sector unit in Category A, 35% for Large and Mega thrust-sector units in Category A, 40% for Ultra Mega thrust-sector units in Category A, and 50% for the five selected thrust sectors (sports goods, toys, footwear, robots, drones) in Category A. Category B is 5 to 10 points lower. EPF reimbursement, electricity duty exemption and, where applicable, stamp duty reimbursement are additional.
How do I know if my taluka is Category A or Category B?
The taluka GR dated 8 September 2026 classifies 130 talukas as Category A and 138 as Category B. Ahmedabad City, Sanand, Surat City, Vadodara, Rajkot, Bhuj and Gandhidham are Category B; Dholera, Dhandhuka, Palitana, Netrang, Dediapada and most tribal-belt talukas are Category A. The full district-wise list is on our taluka category page.
What counts as Eligible Fixed Capital Investment?
New building, other construction, new plant and machinery including installation and captive power, and project-related infrastructure (100% inside the premises, 20% outside). Land, working capital, goodwill, royalty, pre-operative expenses, second-hand or leased machinery, capitalised interest, rented buildings outside GIDC, consultancy fees and independent power plants are excluded.
Is the calculator estimate binding?
No. Final entitlement is fixed by the Industries Commissioner on a Chartered Accountant and Chartered Engineer certificate (Provisional Eligibility Certificate, up to 40% of EFCI) and a physical asset-verification report (Final Eligibility Certificate), sanctioned by a committee that depends on project size.
Why does the annual ceiling matter?
Each year the three components together cannot exceed a fixed share of EFCI (for example 2% for Large general Category A, 4.5% for Large thrust Category A, 6.5% for selected thrust Category A) or an absolute cap of ₹150 crore to ₹1,250 crore. Excess is forfeited, not carried forward, so the timing of loan draw-down and capacity ramp-up directly changes the total received.
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