How to read these tables
Amounts are ceilings. Each state’s policy and operational guidelines set eligibility, caps and claim windows. Apply before committing investment where the policy requires registration first. The GCC locations page compares the same states from the point of view of talent and cost.
Karnataka, Maharashtra and Tamil Nadu support capex, rent and payroll
| State | Policy and validity | Headline incentives |
|---|---|---|
| Karnataka | GCC Policy 2024–29; final version released 19 November 2024 (the draft targeted 500 new GCCs and 350,000 jobs by 2029). | Innovation lab or centre-of-excellence support up to ₹5 crore in Bengaluru Urban (two projects a year); in six named clusters including Mysuru and Mangaluru, up to 75% of cost, capped at ₹3 crore. 100% reimbursement of electricity duty. Bengaluru holds over 30% of India’s GCCs and 35% of the GCC workforce. |
| Maharashtra | Maharashtra GCC Policy 2025, valid to FY2029-30; operational guidelines notified August 2026. Units must operate 10 years. Target ₹50,600 crore, about 400,000 jobs. | Capital subsidy up to 20% (capped ₹10–100 crore by size) or rent support of 10% (Mumbai/Pune) or 20% (rest of state), capped ₹1–4 crore a year. Payroll: 40% (Mumbai/Pune) or 50% (rest) of salary above ₹1 lakh a month, up to ₹50,000 per employee a year for 100 employees, 3 years. Stamp duty relief 75–100% in IT parks, SEZs and STPIs. |
| Tamil Nadu | Special Scheme to promote GCCs, G.O.(Ms.) No. 34 of 12 March 2024; runs 1 April 2024 to 31 March 2027 for up to 50 GCCs. | For new GCCs: payroll subsidy of 30% in year 1, 20% in year 2 and 10% in year 3 on basic wages of jobs paying ₹1 lakh a month or more, for employees domiciled in Tamil Nadu. The parent must be in the Forbes Global 2000 or Fortune 1000 (exceptions by committee) and the centre must create 200 direct jobs in the scheme period. |
Uttar Pradesh, Gujarat and Odisha add opex, payroll and EPF reimbursement
| State | Policy and validity | Headline incentives |
|---|---|---|
| Uttar Pradesh | UP GCC Policy 2024, notified 7 May 2025; five years from notification; implementation Rules 2025. | Capital subsidy 25% (up to ₹10 crore Level-1, ₹25 crore Advanced GCC, over seven years); land subsidy 30–50%; full stamp duty exemption; 20% opex reimbursement up to ₹40–80 crore a year; payroll reimbursement for 3 years (4 outside Gautam Buddha Nagar and Ghaziabad) up to ₹10–20 crore a year; 5% interest subsidy up to ₹1 crore a year. |
| Gujarat | Gujarat GCC Policy 2025–30, resolution of 11 February 2025; in force to 31 March 2030. | For investment under ₹250 crore: capex up to 20% (buildings) and 30% (IT hardware, software), ceiling ₹50 crore; opex up to 15%, capped ₹20 crore a year for five years (mega projects ₹200 crore and ₹40 crore); job incentive up to ₹50,000 (men) or ₹60,000 (women); EPF 75–100% for five years; 7% interest subsidy capped ₹1 crore a year. |
| Odisha | Odisha GCC Policy-2025, valid five years from 31 December 2025. | Lease rental reimbursement up to ₹2,000 per employee a month for five years; 100% reimbursement of the employer’s ESI and EPF contributions for five years, for employees domiciled in Odisha; 5% a year interest subsidy on long-term loans, capped ₹10 crore a year for five years; power tariff reimbursed at ₹2 per unit for five years. |
State notes
Karnataka. The final policy was released on 19 November 2024; the draft had targeted 500 new GCCs and 350,000 jobs by 2029. Support outside Bengaluru Urban is directed at six named clusters, including Mysuru and Mangaluru, where it covers up to 75% of cost capped at ₹3 crore.
Maharashtra. The operational guidelines and SOPs notified in August 2026 set rent support of 10–20% by zone, stamp duty exemptions and a 10-year minimum operating period. Registration is through the Commissionerate of Services, which issues a Registration Certificate before incentives can be claimed. Capital subsidy and rent support are alternatives, not both. Payroll support applies only to salary above ₹1 lakh a month, is capped at ₹50,000 per employee a year, and covers 100 employees for three years.
Tamil Nadu. The scheme is time-limited and capped at 50 GCCs, so the window to 31 March 2027 and the 200-direct-job requirement both matter. Eligibility is tied to the parent’s inclusion in the Forbes Global 2000 or Fortune 1000, with exceptions decided by committee. Payroll support counts only employees domiciled in Tamil Nadu and jobs paying ₹1 lakh a month or more.
Uttar Pradesh. The policy distinguishes Level-1 and Advanced GCCs. The Level-1 category starts at ₹15 crore of investment or 100 employees outside Gautam Buddha Nagar and Ghaziabad, and payroll reimbursement runs a year longer (four years rather than three) outside those two districts. Capital subsidy is paid over seven years.
Gujarat. The headline figures apply to investment under ₹250 crore; mega projects have higher opex ceilings (₹200 crore total and ₹40 crore a year). The job incentive is higher for women employees (₹60,000 against ₹50,000). GIFT IFSC, in Gujarat, has its own regime; see tax and zones.
Odisha. The policy is the most recent of the six, valid for five years from 31 December 2025. Its support is per employee and per unit of power rather than capped percentages of capex, and the EPF and ESI reimbursement is limited to employees domiciled in Odisha.
Conditions that recur across states
- Registration first. Where the policy requires it, register before or alongside the investment; Maharashtra will not pay claims without a Registration Certificate.
- Lock-ins. Maharashtra requires 10 years of operation from registration; Uttar Pradesh and Gujarat pay over several years against claims, so the benefit depends on staying.
- Location-linked relief. Several policies tie stamp duty relief to IT parks, SEZs and STPIs, and pay more outside the main metros (Maharashtra outside Mumbai/Pune; Uttar Pradesh outside Gautam Buddha Nagar and Ghaziabad; Karnataka’s six clusters).
- Domicile and wage floors. Tamil Nadu and Odisha limit payroll or EPF support to employees domiciled in the state; Maharashtra and Tamil Nadu count only jobs paying ₹1 lakh a month or more.
- Parent and size tests. Tamil Nadu tests the parent against the Forbes Global 2000 or Fortune 1000; Uttar Pradesh and Gujarat scale support by project size.
Note: Telangana (Hyderabad) hosts four of the five recent announcements on the recent investments page, but the sources do not summarise a Telangana GCC policy; confirm with the state’s industries department.
What to check next
- Read the state’s operational guidelines, not only the policy, for claim windows and documentation; Maharashtra’s were notified only in August 2026.
- Model the net benefit after lock-ins: a 10-year operating condition or a seven-year payout schedule changes the value of a capital subsidy.
- Check the wage floor and domicile rules against the planned pay structure and hiring plan before counting payroll support.
- Confirm whether the chosen office is in an IT park, SEZ or STPI before relying on stamp duty relief.
- For Tamil Nadu, confirm the parent’s eligibility and the 200-job commitment can be met within the window to 31 March 2027.