GIFT City IFSC — 20-Year Tax Holiday
20-year tax holiday (extended from 10 in Budget 2026-27). 100% NRI/OCI fund ownership. Zero capital gains for non-residents in Cat III AIFs.
Quick facts
- Ministry / Agency
- IFSCA
- Funding
- 20-yr tax holiday
- Stage
- Any stage
- Sector
- Any sector
- Equity dilution
- Not applicable
- DPIIT recognition required
- No
- NRI / OCI eligibility
- Yes — NRI and OCI founders are eligible to apply.
Who is eligible
GIFT IFSC-domiciled entity
How to apply
GIFT IFSC is administered by IFSCA. Applications are submitted through the official portal — there are no application fees and you do not need to go through third-party intermediaries.
Apply on the official portalRelated schemes
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Frequently asked questions
Who is eligible for GIFT IFSC?+
GIFT IFSC-domiciled entity
What is the funding amount under GIFT IFSC?+
20-yr tax holiday. 20-yr tax holiday
Can NRI or OCI founders apply for GIFT IFSC?+
Yes — NRI and OCI founders are eligible to apply.
Does GIFT IFSC require DPIIT recognition?+
No — DPIIT recognition is not required for GIFT IFSC.
How do I apply for GIFT IFSC?+
Apply through the official portal at ifsca.gov.in. The scheme is administered by IFSCA.
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