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 followed on 25 September 2026 (No. IMD/WRT/e-file/9/2026/2630/CH): 35% or 25% capital subsidy, 45% or 35% ceilings with per-year caps, and every support scheme quantified; it is decoded with an estimator on the MSME incentives page. This page is updated as each further GR is notified.
Two schemes, one dividing line. Plant and machinery investment up to ₹125 crore, counted across all units of the enterprise in India, is a micro, small or medium enterprise under the MSME scheme GR of 25 September 2026: capital subsidy of 35% or 25% of EFCI, ceilings of 45% or 35% paid at up to 9% or 7% a year, self-financed projects eligible. Above ₹125 crore the unit is a Large industrial undertaking under the GR of 8 September 2026, and becomes Mega at ₹1,000 crore of gross fixed capital investment with 250 direct jobs, or Ultra Mega at ₹10,000 crore with 3,000 jobs, in thrust sectors only. A scheme finder on this page routes a project to the right explainer and calculator from its activity, plant and machinery, investment and jobs. Service sector, startup and R&D schemes are not yet 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% | GR issued 25 Sept 2026 |
| Small and Medium | All sectors | 45% | 35% | 35% / 25% | GR issued 25 Sept 2026 |
| 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. 25 September 2026: MSME scheme GR (IMD/WRT/e-file/9/2026/2630/CH) with slabs, annual ceilings, EFCI rules, timelines and support-scheme amounts. 9 October 2026: the MSME scheme announced publicly, with the same figures; see the application deadline for every MSME incentive. 8 December 2026: registration deadline for Large, Mega and Ultra Mega projects already in production. 8 March 2027 (Large) and 25 March 2027 (MSME): option windows for the previous 2022 schemes close. Awaited: 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, and MSME scheme GR IMD/WRT/e-file/9/2026/2630/CH (PDF) dated 25 September 2026. Related: subsidy calculator, taluka category list, Large, Mega and Ultra Mega explainer, MSME scheme GR decoded.
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?
Three. On 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). On 25 September 2026: the Scheme for assistance to MSMEs (IMD/WRT/e-file/9/2026/2630/CH). GRs for service sector, startup and R&D support are awaited.
How much subsidy can an MSME get under the 2026 policy?
Per the MSME scheme GR of 25 September 2026: capital subsidy of 35% of EFCI in Category A or 25% in Category B, interest subsidy of 7% on the term loan for 5 years up to 10% of EFCI (8% for women, registered startups and first-generation entrepreneurs), and power tariff of ₹2 or ₹1 per unit for 5 years up to 25% of EFCI, within an overall ceiling of 45% (A) or 35% (B) and per-year ceilings of 9% or 7% (small and medium) or 37% or 27% then 2% (micro). Self-financed projects are eligible for the capital subsidy.
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.
Am I under the MSME scheme or the Large, Mega and Ultra Mega scheme?
Add up plant and machinery investment across all units of the enterprise in India. Up to ₹125 crore is an MSME (micro up to ₹2.5 crore, small up to ₹25 crore, medium up to ₹125 crore) under the MSME scheme GR of 25 September 2026. Above ₹125 crore is a Large industrial undertaking under the GR of 8 September 2026; in a thrust sector it becomes Mega at ₹1,000 crore of gross fixed capital investment with 250 direct jobs and Ultra Mega at ₹10,000 crore with 3,000 jobs. Status is fixed at project completion. Service-sector units are not covered by either GR yet.
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.
B-103, Elanza Crest, Sindhu Bhavan Road, Bodakdev, Ahmedabad 380054, Gujarat, India
+91 70162 62615 · info@adaptassociates.com