Viksit Gujarat Industrial Policy 2026: The Complete Guide
The Viksit Gujarat Industrial Policy 2026 is the Government of Gujarat's five-year industrial incentive framework, announced on 15 June 2026 and operative from 1 June 2026 to 31 May 2031. It offers capital subsidy, interest subsidy and power tariff support of 15% to 50% of eligible fixed capital investment depending on unit size (Micro to Ultra Mega), sector (general, 16 thrust sectors, 5 selected thrust sectors) and taluka category (130 Category A talukas with the higher slab, 138 Category B), plus EPF reimbursement, electricity duty exemption, stamp duty reimbursement and sector-specific extras.
The first two Government Resolutions were issued by the Industries and Mines Department on 8 September 2026: the Scheme for assistance to Large, Mega and Ultra Mega Industries (GR No. IMD/WRT/e-file/9/2026/2320/I) and the Category A and B taluka classification (GR No. IMD/HMR/e-file/9/2026/2211/I). Both are hosted here, decoded in our explainer, and built into a free subsidy calculator and a searchable taluka list by the Chartered Accountants at ADAPT & Associates LLP, Ahmedabad. The MSME scheme GR is awaited; this page is updated as each GR is notified.
Incentive ceilings at a glance
Overall ceiling on capital subsidy, interest subsidy and power tariff combined, as a percentage of eligible fixed capital investment. Category A talukas get the higher figure. Interest subsidy is 7% p.a. on term loan in every slab; power tariff is ₹2 per unit in Category A and ₹1 in Category B.
| Unit | Sector | Ceiling Cat A | Ceiling Cat B | Capital subsidy A / B | Status |
|---|---|---|---|---|---|
| Micro | All sectors | 45% | 35% | 35% / 25% | Policy document; scheme GR awaited |
| Small and Medium | All sectors | 45% | 35% | 35% / 25% | Policy document; scheme GR awaited |
| Large | General | 20% | 15% | 15% / 10% | GR issued 8 Sept 2026 |
| Large | Thrust | 35% | 25% | 25% / 15% | GR issued 8 Sept 2026 |
| Mega | Thrust | 35% | 30% | 25% / 20% | GR issued 8 Sept 2026 |
| Ultra Mega | Thrust | 40% | 35% | 30% / 25% | GR issued 8 Sept 2026 |
| Large, Mega, Ultra Mega | Selected thrust | 50% | 45% | 35% / 30% | GR issued 8 Sept 2026 |
Who qualifies as what
| Unit | Investment test | Employment test |
|---|---|---|
| Micro | Plant and machinery up to ₹2.5 crore | - |
| Small | Above ₹2.5 crore up to ₹25 crore | - |
| Medium | Above ₹25 crore up to ₹125 crore | - |
| Large | Plant and machinery above ₹125 crore | - |
| Mega (thrust sectors only) | GFCI of ₹1,000 crore or more | 250 direct jobs, plus 50 per additional ₹200 crore |
| Ultra Mega (thrust sectors only) | GFCI of ₹10,000 crore or more | 3,000 direct jobs, plus 500 per additional ₹5,000 crore |
Thrust sectors
Sixteen thrust sectors: Green Energy Ecosystem; Mobility; Capital Equipment; Metals and Minerals; Textiles and Apparels; Sustainability; Agro Processing; Chemicals; Healthcare and Pharmaceuticals; Ancillary Units to Semiconductor Industries; Nuclear Power Equipment including SMR; Vehicle Scrapping Facilities; Electronics Waste Recycling; Textile Waste Recycling; Shipping Container Manufacturing; Heavy Earth Moving Equipment. Five selected thrust sectors with the highest slab: sports goods, toys, footwear, robots, drones.
What has been notified
1 June 2026: operative period begins (to 31 May 2031). 15 June 2026: policy announced. 8 September 2026: GRs for the Large, Mega and Ultra Mega scheme and for the Category A and B taluka classification. 8 December 2026: registration deadline for projects already in production under that scheme. 8 March 2027: option window for the previous 2022 schemes closes. Awaited: MSME scheme GR and GRs for service sector, startup, R&D, women-led enterprise, workforce housing and sustainability support.
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 Viksit Gujarat Industrial Policy 2026?
A five-year industrial incentive framework of the Government of Gujarat, announced 15 June 2026 and operative 1 June 2026 to 31 May 2031, replacing the 2020 policy and the 2022 Aatmanirbhar Gujarat schemes. It offers combined capital, interest and power tariff incentives of 15% to 50% of eligible fixed capital investment by unit size, sector and taluka category, plus EPF reimbursement, electricity duty exemption and sector-specific support.
Which Government Resolutions have been issued so far?
Two, dated 8 September 2026: the Large, Mega and Ultra Mega scheme (IMD/WRT/e-file/9/2026/2320/I) and the taluka Category A and B classification (IMD/HMR/e-file/9/2026/2211/I). The MSME scheme GR and GRs for service sector, startup and R&D support are awaited.
How much subsidy can an MSME get under the 2026 policy?
Per the policy document: capital subsidy up to 35% of EFCI, interest subsidy of 7% on term loan up to 10% of EFCI, and power tariff of ₹2 (Category A) or ₹1 (Category B) per unit up to 25% of EFCI, within an overall ceiling of 45% of EFCI in Category A talukas and 35% in Category B. The detailed MSME scheme GR is awaited.
How much can a Large, Mega or Ultra Mega unit get?
Under the GR of 8 September 2026: Large general-sector units up to 20% (A) or 15% (B) of EFCI; Large thrust-sector units 35% (A) or 25% (B); Mega 35% (A) or 30% (B); Ultra Mega 40% (A) or 35% (B); selected thrust sectors 50% (A) or 45% (B). Per-year ceilings apply with no carry forward.
How do I know if my taluka is Category A or B?
The GR of 8 September 2026 lists 130 Category A and 138 Category B talukas across 34 districts. Ahmedabad City, Sanand, Surat City, Vadodara, Rajkot and Bhuj are Category B; Dholera, Dhandhuka and most of the tribal belt are Category A. The full searchable list is on our taluka category page.
Does the policy apply to units already in production?
Units in commercial production before 1 June 2026 stay under the 2022 schemes. Units not yet in production may opt for the 2022 or 2026 scheme within six months of the 8 September 2026 GR; the option is irrevocable and the 2022 route requires commercial production by 4 October 2027.
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