The Viksit Gujarat Industrial Policy 2026 provides investment assistance and various incentives to eligible Micro, Small and Medium Enterprises (MSMEs) setting up new projects or undertaking eligible expansion and diversification activities in Gujarat.
Eligible manufacturing enterprises may receive Capital Investment Assistance based on their Eligible Fixed Capital Investment (EFCI) and the applicable location category.
Capital Subsidy Rate
| Location Category | Capital Subsidy |
|---|---|
| Category A Taluka | Up to 35% of EFCI |
| Category B Taluka | Up to 25% of EFCI |
The actual assistance is subject to the applicable provisions, eligibility conditions, investment limits, ceilings and procedures prescribed under the Viksit Gujarat Industrial Policy 2026 and the relevant Government Resolution.
What is Eligible Fixed Capital Investment?
Eligible Fixed Capital Investment (EFCI) generally covers qualifying fixed investments made for establishing or expanding an eligible industrial unit, as permitted under the applicable scheme.
The eligible investment may include qualifying expenditure on items such as:
- Plant & Machinery
- Equipment
- Other eligible fixed assets
- Infrastructure and other investment as permitted under the scheme
The final eligible amount depends on the applicable Government guidelines and verification by the concerned authority.
Who Can Benefit?
Eligible manufacturing MSMEs undertaking qualifying:
- New manufacturing projects
- Expansion projects
- Diversification projects
- Eligible investment in plant and machinery and other fixed assets
may apply for the applicable incentives, subject to the scheme’s eligibility criteria.
Why Capital Subsidy Matters
Capital subsidy can help eligible businesses:
- Reduce the effective cost of new investment
- Support expansion and modernization
- Improve production capacity
- Encourage technology and machinery investment
- Strengthen the financial viability of eligible manufacturing projects