Section 07

States & districts

राज्य और ज़िले

28 states and 8 union territories, 36 profiled from their own policy documents — 655 state schemes and incentives. Where a figure could not be confirmed, the page says so.

states and UTs profiled: 36
districts: 784
state schemes and incentives: 655
incentive types compared: 6

At a glance

Schemes by state

Fewer schemesMoreEach square is a state or UT, placed roughly where it lies. A schematic — it shows no borders.

Choose your state

One page for every state

Find your district

Pattern across states

What each state offers

A summary of the rates printed in each policy. The full condition and source for every cell is on the state page — rates change with unit size, zone and category.

State	Capital subsidy	Interest subsidy	SGST / investment subsidy	Stamp duty	Electricity duty	Employment
Uttar Pradesh	MSME: 10%-25% of fixed capital by size and region, cap ₹4 crore · Large+ (IIEPP 2022): base capital subsidy 10%-30% of ECI over 10-20 years	Micro only: 50% of interest (60% SC/ST/women), max ₹25 lakh over 5 years	IIEPP Option 2: 100% of net SGST deposited	100% Bundelkhand & Purvanchal; 75% Madhyanchal & Paschimanchal; 50% GB Nagar & Ghaziabad	Not found in IIEPP 2022 or MSME Policy 2022 text read	MSME: 100% of employer EPF share for 5 years
Bihar	Option 3: capital subsidy up to 30% of approved project cost (BIIPP); MMUY 50% grant up to ₹5 lakh for micro	Option 1: interest subvention max ₹40 crore + SGST reimbursement up to 100%	Option 2: net SGST reimbursement up to 300% of approved project cost in 14 years	Reimbursement of stamp duty and land conversion fee reported	Not found in official brochure	Textile up to ₹5,000/month/employee + 300% ESI & EPF; others ₹2,000 + 100% ESI & EPF; skill up to ₹20,000/worker
Uttarakhand	MSME: 20%-50% of FCI by area category, max ₹1.50-4 crore	4% micro / 3% small / 2% medium for 3 years, yearly caps ₹2-7 lakh by area	Not in MSME Policy 2023	MSME: 100% Cat A/B, 75% Cat C, 50% Cat D (reimbursed); Mega: 50% max ₹50 lakh	5-year exemption for new MSMEs with load up to 500 kW	No wage subsidy; condition: 70% permanent jobs to state residents
Haryana	Thrust-sector MSMEs: 15%/20%/25%/30% by area, max ₹2/2.5/3.5/4 crore	MSE term loans: 5%/6%/7%, max ₹20-25 lakh/yr, 3 years	MSE: 20%-70% of net SGST for 7 years by area and B2C share	Refund 30%/60%/75%/100% (Core/Intermediate/Sub-Prime/Prime) if production within 5 years	Not found in MSME Policy 2026 OCR text	Local employment subsidy up to ₹1-1.20 lakh/employee/yr for 10 years; HKRN EPF booster
Punjab	20% of FCI, max ₹10 crore, yearly over 10-15 years	No general interest subsidy; CGTMSE fee 100% max ₹3 lakh/yr for 7 years	75% of net SGST for the eligibility period	100% on land/buildings for new and expansion units	100% exemption for eligibility period	₹3,000/₹4,000 per employee per month for 5 years (FCI ₹25 crore+, 50+ jobs)
Kerala	MSME up to 45% (Policy 2023: caps Rs 40 lakh micro / Rs 100 lakh small / Rs 200 lakh medium); ESS on the ground: 15-25% + top-ups, max Rs 40 lakh	Loans up to Rs 10 lakh at effective 4% (subvention up to 6%) for 5 years (KELS / OFOE)	Large and Mega: 100% SGST on capital investment for 5 years	Up to 100% on land/building for manufacturing in Govt and notified private parks; women, SC/ST, PH, transgender anywhere	MSME: 100% exemption for 5 years	Large/Mega: 25% of monthly wage per extra job (max Rs 5,000/month, 1 year) if >50% local or >50% women; Rs 7,500/month per transgender hire
Chhattisgarh	MSME FCI subsidy 30-40% (general) / 35-45% (thrust) by block group; micro cap Rs 30-45 lakh, medium up to Rs 8 crore	MSME 40-55% of interest for 5-8 years; yearly cap Rs 15-50 lakh	Net SGST (in-state sales only): MSME general up to 75% of FCI for 5/7/9 yrs; thrust up to 100% for 6/8/10 yrs	100% on land/shed/building deeds; MSME also on loan deeds for 3 yrs	100% exemption for new units: MSME 5-10 yrs, large 6-12 yrs, pharma 12 yrs	EPF 75% for 5 yrs (large, max Rs 1 crore/yr); 40% of salary for Divyang/Agniveer/surrendered Naxalite hires
Jharkhand	MSME CPIS 40% micro / 35% small / 30% medium of FCI, max Rs 15 crore (+5% SC/ST/women/Divyang)	5% a year for 5 years; caps Rs 25 lakh micro, Rs 1 crore small, Rs 2 crore medium	JIIPP 2021: MSME 100% Net SGST 5 yrs; large 7; mega 9; ultra-mega 75% for 12 yrs (ceiling 100% FCI)	100% reimbursement of stamp duty and registration on first purchase of land from raiyats	MSME 100% reimbursement for 5 years; EOUs/SEZ IT-biotech 10 years	Textiles (JIIPP 2021): Rs 5,000/worker/month for 7 yrs (Rs 6,000 SC/ST/women); EPF/ESI Rs 1,000/person/month 5 yrs
Jammu & Kashmir	J&K IDS 2021 (central): 30% Zone A (max Rs 5 crore), 50% Zone B (max Rs 7.5 crore)	J&K IDS 2021: capital interest 6% for 7 years (loans up to Rs 500 crore); working capital 5% for 5 years, max Rs 1 crore	Existing units (GST by 31.03.2021): 100% net SGST for 10 years from 01.04.2021; new IDS units: 100% gross GST for 10 years, cap 300% of investment	100% stamp duty and court fee exemption on land transactions in Government Industrial Estates	Not found in documents read	Not in the policy / not read yet
Ladakh	No general capital investment subsidy in the Ladakh policy; only equipment-specific subsidies (green energy 50% up to Rs 25 lakh, PCD 50% up to Rs 20 lakh)	None in policy	None in policy	100% stamp duty and registration fee reimbursed for new units allotted land in industrial estates	Not in the policy / not read yet	Not in the policy / not read yet
Himachal Pradesh	No general capital subsidy in IIP 2019; capital infrastructure subsidy only for private industrial parks (25-50%)	3% on term loan for 3 years, max Rs 2/4/6 lakh (MSME) and Rs 10/15/20 lakh (large) a year by category	MSME 60% (A) / 90% (B, C) of net SGST for 7 years, cap 100% FCI; Large 60/80/80%; Anchor 100% for 10 years, cap 250% FCI	MSME pays 50% / 30% / 10% of normal stamp duty in Cat A / B / C; large and anchor 50 / 30 / 20%	Concessional ED for 5 years: 1% small, 3% medium, 5% large, 7% EHT; 1% for units employing over 300 Himachalis	Rs 1,000 per month per additional Himachali employee above 50, for 10 years, for units with over 80% Himachalis
Goa	Umbrella 2017: 30% of capital cost, micro max Rs 10 lakh, small max Rs 20 lakh (validity printed to 30 Sep 2022); logistics 10-15% of fixed capital	30% of term-loan interest; working capital lower of 1.5% of turnover or 30% of interest; max Rs 25 lakh/yr for 7 years	None found	No general stamp duty concession found; logistics policy: case-to-case subsidy for ICDs/ILPs; IT policy 2018 reimbursed stamp duty for IT units	100% electricity duty reduction for units installing renewable generation with rooftop solar (IGIPP 2022 - 'may' provision)	Up to 50% (MSME) / 25% (large) of Goan wages, Rs 7,000 per employee per month cap; cashew ODOP 50% up to Rs 10 lakh/yr
Assam	No general state capital subsidy in IIPA 2019; capital investment / production-linked subsidy only in customised package for investments of ₹100 crore+ (Amendment 2023)	2% on outstanding working capital loan for 5 years, max ₹50 lakh	100% of SGST paid in cash, 15 years, capped as % of fixed capital investment (FCI)	100% stamp duty reimbursed, max ₹25 lakh	Not found in IIPA 2019	One-time ₹10,000 to the employer for each local youth employed
Arunachal Pradesh	50% of P&M (manufacturing) or building/durable assets (services) for investment ₹5-50 lakh; cap ₹15 lakh (₹5-25 lakh) or ₹30 lakh (₹25-50 lakh)	Capital interest subvention 6% (₹5-25 lakh units, max ₹10 lakh) or 5% (above ₹25 lakh, max ₹20 lakh) for 5 years; priority sector 8% (max ₹15 lakh) / 6% (max ₹25 lakh)	100% net SGST for 7 years; cap Micro 250%, Small 200%, Medium & Large 180% of eligible investment	100% stamp duty and registration fee reimbursed on conveyance/lease deed	Not in the policy / not read yet	Not in the policy / not read yet
Meghalaya	30% of P&M (manufacturing) or building & durable assets (services); MSME cap ₹10 crore priority / ₹8 crore others; Large ₹15 crore / ₹12 crore	5% a year (priority) or 4% (non-priority) for up to 7 years on term loans up to ₹250 crore	100% net SGST: priority 15 years up to 150% of investment; non-priority 10 years up to 100%	Not found in MIIPP 2024	Not in the policy / not read yet	100% of employer EPF for 3 years (+1 year for women), for Meghalaya domicile employees
Nagaland	State Capital Investment Incentive 30% of P&M / building & durable assets, max ₹10 crore (small and medium); top-up over UNNATI only	5% interest subvention on loans up to ₹1 crore (thrust sectors) for 5 years; soft loans at 6% from state corpus	100% net SGST for 5 years for new units with minimum ₹50 lakh investment	50% stamp duty and registration fee exempted on loan documents/mortgage for 5 years	Not in the policy / not read yet	Not in the policy / not read yet
Manipur	30% of P&M investment, ceiling ₹50 lakh; +2.5% (₹20/30/40 lakh ceiling) for SC/ST/women/PwD proprietors	3% on working capital loan for 10 years	No SGST reimbursement found in IIPPM 2022	Stamp duty/registration fee on loans reimbursed up to ₹30,000/₹40,000/₹50,000 (micro/small/medium)	Not in the policy / not read yet	After 5 years: 50% of employer EPF/ESI for MSMEs with 20+ workers, and wage subsidy 20% of wages up to ₹2.5 lakh/yr, for further 5 years
Mizoram	No general capital subsidy; land development 25% (≤₹10 lakh) and factory building 25% (≤₹15 lakh) in notified industrial areas	5% p.a. on term loan, ≤₹10 lakh/yr, 5 years (guidelines: micro & small)	Net SGST reimbursed 5 years for manufacturing MSMEs (policy); not in 2026 guidelines	No stamp duty incentive found in IIP 2025	Not in the policy / not read yet	Skilling/re-skilling 50% of training cost, ≤₹2 lakh per training per year (prior approval)
Tripura	30% FCI up to ₹100 lakh (thrust 40% up to ₹125 lakh); +5% SC/ST/PH/women; large units 30/40% on land & building up to ₹200 lakh	4% of term-loan interest up to ₹5 lakh/yr (thrust 5%, ₹12 lakh/yr) for 5 years	100% net SGST for 5 years, ₹80 lakh/yr (thrust ₹125 lakh/yr), total ≤150% of P&M; then 25% for 5 more years	No stamp duty incentive in TIIPIS 2022; TIIP 2024 only proposes a committee to consider it	Not in the policy / not read yet	Thrust MSMEs 100% EPF/ESI for 5 years (20+ local workers); all MSMEs 50% after 5 years
Sikkim	No State capital subsidy; relies on central NE incentives	Not in the policy / not read yet	Up to 75% of SGST for 10 years; cap 250%/200%/150% of FCI (micro/small/medium-large)	50% up to ₹25 lakh; women 100% up to ₹50 lakh	Not in the policy / not read yet	Not in the policy / not read yet
Tamil Nadu	25% of P&M for micro (max Rs.25 lakh) anywhere; small/medium 25% (max Rs.150 lakh) in backward blocks, estates, agro or thrust sectors	5% back-ended interest subsidy	Not in the policy / not read yet	100% on mortgage documents (micro); 50% stamp duty + registration in estates and backward blocks	Not in the policy / not read yet	Payroll subsidy
Karnataka	10-35% of VFA by zone, size and category	Not in the policy / not read yet	Not in the policy / not read yet	100% in Zones 1-2; Zone 3 75% special only; registration Rs.1 per Rs.1,000	100% electricity tax exemption 6-8 years (Zones 1-2); Zone 3 special 4 years	Employment is a condition, not a cash incentive, for MSMEs
Telangana	25% of FCI up to Rs.30 lakh (women +20% up to Rs.20 lakh); SC/ST/PwD 50% up to Rs.100 lakh	Pavala Vaddi: interest above 3% reimbursed up to 9% p.a. for 5 years	100% net SGST 5 yrs (micro/small); 75% for 7 yrs (medium); capped at 100% FCI	100% reimbursement of stamp and transfer duty on land, lease, mortgage, hypothecation	Not in the policy / not read yet	Skill upgradation 50% of training cost, max Rs.2,000 per local worker
Andhra Pradesh	25% of FCI (special category up to 45%)	Not in the policy / not read yet	100% net SGST for 5 years or till 100% FCI, capped at 5% of turnover	100% reimbursement of stamp and transfer duty	Not in the policy / not read yet	Not in the policy / not read yet
Odisha	25% of P&M up to Rs.2 Cr (special 30% up to Rs.2.5 Cr) + 5% add-ons	50% of term-loan interest for 5 years, max Rs.1 crore	75% net SGST 3 yrs (cap 100% of P&M); pioneer 100% for 5 yrs (cap 200%)	100% (P&M up to Rs.10 Cr) / 75% (Rs.10-50 Cr)	Exempt up to contract demand printed as '750 WA' for 5 years	100% employer ESI+EPF for 5 years (focus sectors 7 years)
West Bengal	Only for approved expansions under WBIS 2026 (rates not reported); Banglashree capital subsidy closed	WBIS 2026: 25% (Zone A) / 35% (Zones B-C) of annual interest for 5 years, micro & small	Not in the policy / not read yet	Not in the policy / not read yet	WBIS 2026: 50% / 75% waiver 5 years; 100% for women/SC/ST micro-small (max Rs.10 lakh/yr)	Not in the policy / not read yet
Chandigarh	Not in the policy / not read yet	3% interest subvention on term / working-capital loans (yearly cap: see RAMP guidelines)	Not in the policy / not read yet	Not in the policy / not read yet	Not in the policy / not read yet	Not in the policy / not read yet
Puducherry	Micro & small 40% (max ₹40 lakh); medium & large 35% (max ₹35 lakh); women/SC/ST 45% (max ₹75 lakh)	25% of annual interest paid, max ₹5 lakh a year; 5 years (Puducherry, Karaikal) / 7 years (Mahe, Yanam)	Not in the policy / not read yet	100% reimbursement of stamp duty on purchase/lease/mortgage of land and/or buildings for new industries	Not in the policy / not read yet	20% of wage/salary of PF-covered workers, max ₹5 lakh a year; 5 years (7 in Mahe, Yanam)
Dadra and Nagar Haveli and Daman and Diu	MSME: 15% of GFCI, max ₹15 lakh (micro) / ₹30 lakh (small) / ₹35 lakh (medium); +₹10 lakh if GFCI above ₹10 crore; +10% (max ₹15 lakh) for first-generation women and differently-abled	MSME: 50% of interest, max ₹30 lakh a year for 5 years; +10% for women, differently-abled, startups; +10% for under-35	Not in the policy / not read yet	Reimbursement on land: 50% MSME, 25% non-MSME, 100% for industrial complexes only for thrust-sector units; 50% for plots in industrial parks	Not in the policy / not read yet	₹3 lakh per 20 local (domicile) persons hired, max ₹15 lakh per unit, one-time
Lakshadweep	Not in the policy / not read yet	Not in the policy / not read yet	Not in the policy / not read yet	Not in the policy / not read yet	Not in the policy / not read yet	Not in the policy / not read yet
Andaman and Nicobar Islands	Not in the policy / not read yet	Not in the policy / not read yet	Not in the policy / not read yet	Not in the policy / not read yet	Not in the policy / not read yet	Not in the policy / not read yet
Maharashtra	Only for EOU (50% export), circular-economy, women/SC/ST/PwD-owned units	Up to 5% p.a.	IPS = 100% of gross SGST on first in-state sale (MSME)	100% in Group C/D/D+ and below; 50% in A/B	Exemption for incentive period in C/D/D+	EPF reimbursement 50% for 5 years, max Rs 5 crore
Gujarat	Cat A 35% / Cat B 25% of eFCI	7% on term loan for 5 years up to 10% of eFCI	Not in the policy / not read yet	100% stamp duty & registration reimbursement only for selected thrust MSMEs (and Ultra-Mega units)	100% exemption as per Gujarat Electricity Duty Act 1958	EPF 100% of employer contribution for 5 years (MSME)
Rajasthan	Only special: plastic-alternatives 50% up to Rs 40 lakh; agro & food processing 50% up to Rs 1.5 crore	6% / 4% / 3% for 7 years by loan slab (+2/+1/+0.5% for priority groups under MSME Policy 2024)	MSME investment subsidy 75% of State tax due and deposited for 10 years	75% exemption + 25% reimbursement	100% exemption for 7 years	50% of employer EPF+ESI for 7 years
Madhya Pradesh	40% of P&M + building as IDS (P&M up to Rs 10 crore), 4 yearly instalments	Sector-specific: 5% (pharma, apparel, footwear/furniture/toys), 2–7% textiles	Not in the policy / not read yet	Apparel: full refund on industrial-area lease; footwear/furniture/toys 50%; vehicle scrapping 100% up to Rs 25 lakh	Exemption 7 years (apparel), 5 years (furniture/toys)	Rs 5,000 per new employee per month for 5 years (apparel above Rs 5 crore; footwear/furniture/toys max 200)
Delhi (NCT)	Not in the policy / not read yet	Not in the policy / not read yet	Proposed only: 100% SGST for 5 years (draft)	Not in the policy / not read yet	Not in the policy / not read yet	Not in the policy / not read yet