Setup in India's Special Economic Zones (SEZs)
India's Special Economic Zones (SEZs) offer world-class infrastructure with significant fiscal incentives including customs duty exemptions on imports, income tax holidays, GST relief, and 100% foreign direct investment under the automatic route, making them ideal for export-oriented manufacturing, IT services, and international trade.
100% Ownership
Full foreign ownership through the FDI automatic route for units operating in approved SEZs across all permitted sectors.
Tax Holidays
SEZ units enjoy 100% income tax exemption for 5 years (Section 10AA), 50% for next 5 years, and 50% of reinvested profits for the following 5 years.
Strategic Hub
SEZs are strategically located near major ports (JNPT, Kandla, Chennai, Mundra) and airports for seamless import-export logistics.
Major Special Economic Zones in India
Select the right SEZ based on your industry, state preference, and export objectives.
SEEPZ SEZ — Mumbai
Near Chhatrapati Shivaji Maharaj International Airport, Mumbai
Asia's largest gem and jewellery export zone, also housing IT/ITES and electronics manufacturing.
- Gem & Jewellery Export
- IT / ITES Services
- Electronics Manufacturing
- Light Engineering
- Bio-pharma
Kandla SEZ (KASEZ) — Gujarat
Near Kandla Port, Deendayal Port Trust, Gujarat
India's first and largest SEZ. Ideal for heavy manufacturing, chemicals, and bulk commodity trading.
- Heavy Manufacturing
- Chemicals & Petrochemicals
- Textiles & Apparel
- Building Materials
- Bulk Commodity Trading
GIFT City IFSC — Gujarat
GIFT City, Gandhinagar, Gujarat
India's premier International Financial Services Centre with a dedicated IFSCA regulatory framework and significant tax advantages.
- Financial Services & Fintech
- Aircraft & Ship Leasing
- Insurance & Reinsurance
- Fund Management (AIF, SEBI)
- Wealth Management
MEPZ SEZ — Tamil Nadu
Near Chennai International Airport, Tamil Nadu
Madras Export Processing Zone — dedicated to electronics, garments, and engineering goods export.
- Electronics Assembly & Export
- Garments & Textiles
- Engineering Goods
- Automobile Components
- Health & Life Sciences
Noida SEZ — Uttar Pradesh
Noida, NCR Region, Uttar Pradesh
Premier IT/ITES-focused SEZ in the National Capital Region, housing major IT multinationals and BPO companies.
- IT Services & Software
- BPO & KPO
- Digital Media & Content
- E-Commerce Fulfilment
- Professional Services
Not Sure Which One?
Our AI Planner can recommend the best SEZ based on your product, export targets, and FDI sectoral caps.
Use AI PlannerSetup Roadmap
Typical Timeline: 4 - 8 Weeks (including LoA approval and premises setup)
Consultation
Identify the right SEZ based on your sector, location, and export plan.
Application
Submit Letter of Approval application to the SEZ Development Commissioner (DC) via the SEZ Online portal.
Licensing
Receive Letter of Approval (LoA). Negotiate land/unit lease with the SEZ authority. Incorporate your Indian subsidiary (Pvt Ltd or LLP) if not already done.
Go Live
Open SEZ current account, complete EPFO/ESIC registration, and commence export operations with customs examination on-site.
SEZ vs. Non-SEZ (DTA) Comparison
| Feature | SEZ Unit | DTA Company (Pvt Ltd) |
|---|---|---|
| Ownership | 100% FDI (Auto Route most sectors) | 100% FDI (Auto/Approval route) |
| Corporate Tax | Section 10AA Exemption (up to 15 years) | Standard 22% or 25% depending on turnover |
| Customs Duty | 0% on imports for SEZ processing/export | Standard customs duty applies (BCD + IGST) |
| Target Activity | Export-oriented manufacturing / IT / Services | Domestic market / import / retail / mixed |