Gujarat International Finance Tec-City — is India’s first and only operational International Financial Services Centre (IFSC). It’s a strategically designed global financial hub located between Ahmedabad and Gandhinagar, offering state-of-the-art infrastructure, world-class regulation, and an ecosystem tailored for cross-border financial services, funds, family offices, and global businesses.
GIFT City is rapidly emerging as India’s answer to other global finance centres like Dubai, Singapore, and London, with modern legal infrastructure, robust digital connectivity, efficient dispute resolution mechanisms, and a growing base of banks, asset managers, and fintech players.
GIFT City hosts a wide range of financial institutions — banks, exchanges, fund managers, and asset servicers — providing a comprehensive international financial ecosystem under one regulatory framework.
With close proximity to major Indian business hubs and global markets, GIFT City offers seamless connectivity for cross-border transactions, funding, investment activities, and capital flows.
Units in the IFSC operate under the International Financial Services Centres Authority (IFSCA) regime, with clear business-friendly rules for fund structures including AIFs and Family Investment Funds (FIFs).
One of the biggest advantages of setting up in GIFT City is its international tax-efficient framework designed to attract global capital and financial activities:
GIFT City has rapidly emerged as a preferred destination for fund managers and institutional investors seeking a globally competitive, tax-efficient, and well-regulated fund ecosystem.
These funds enjoy pass-through taxation, allowing income to be taxed directly in the hands of investors. Non-resident investors can also benefit from exemptions on income earned through IFSC-based funds.
Rapidly gaining traction among non-resident investors and family offices, Category III AIFs support sophisticated strategies where fund-level taxation may not apply again at the investor level, subject to treaties.
The Alternative Investment Fund (AIF) ecosystem in GIFT City is expanding at a rapid pace, driven by increasing registrations, growing investor participation, and rising capital commitments. This strong momentum reflects the confidence of fund managers and institutional investors in GIFT City’s robust regulatory framework, tax-efficient structure, and globally competitive infrastructure.
As more domestic and international funds choose GIFT City as their base, it is steadily positioning itself as a key global centre for asset management. With supportive policies, seamless cross-border investment mechanisms, and an evolving financial ecosystem, GIFT City is emerging as a preferred destination for sophisticated investment strategies and long-term capital deployment.
GIFT City enables the creation of regulated Family Investment Funds (FIFs), allowing single-family wealth to be professionally managed under a clear, internationally aligned regulatory framework. FIFs can be structured as companies, LLPs, or trusts with flexible investment mandates.
Access global markets and asset classes through a compliant Indian platform.
Potential tax holidays, exemptions, and reduced tax leakage on investments.
Ability to borrow, leverage, and deploy capital based on family risk policy.
Simpler compliance compared to offshore jurisdictions and structures.
Operate within a globally recognised and trusted financial ecosystem.
Ideal for succession planning and structured wealth governance.
The fiscal incentives — tax holidays, reduced MAT/AMT, and exemptions — are among the most attractive in Asia for financial and investment activities.
You gain access to a wide network of banks, service providers, fund managers, and wealth structures — all under one regulatory architecture.
The IFSCA regime supports modern fund regulations, efficient approvals, and transparent processes designed to attract global capital flows.
GIFT City is planned to become a major global financial hub, attracting funds, family offices, and global firms over the coming decade.
CFOtree Advisory
Design and incorporate optimal structures in GIFT City aligned with investment objectives and regulatory requirements.
End-to-end support for fund registration, licensing, and ongoing compliance under IFSCA regulations.
Efficient tax frameworks designed to optimize returns while ensuring full regulatory compliance.
Continuous support for filings, reporting, audits, and regulatory interactions with IFSCA.
Strategic advice for inbound and outbound investments across jurisdictions through GIFT City structures.
Before anything else, determine what type of entity you want to set up:
You must have a physical office in the SEZ area of GIFT City:
Register your company with the Ministry of Corporate Affairs (MCA) just like any Indian company:
Once incorporated:
SEZ Unit Approval
IFSCA Certificate of Registration (CoR)
If you’re offering regulated financial services in IFSC:
👉 If not financial, you may not need IFSCA licensing, but SEZ approval is still mandatory.
After approval:
Once approvals are in place:
After all documentation and registrations:
Main types of business sectors that are eligible to start and operate a company in GIFT City (both in the International Financial Services Centre (IFSC) and Special Economic Zone (SEZ) / Domestic Tariff Area (DTA)).
Trading, clearing, custody, derivatives and international instruments.
Global asset leasing and related financial activities.
Specialized global training / higher education services tied to financial services.
✔ Sectors like retail, manufacturing and local consumer businesses are usually not the focus of the IFSC but can be part of the DTA/SEZ unit operations, especially for export-oriented or support functions.
✔ GIFT City combines SEZ benefits + IFSC global-oriented rules, so businesses that can leverage foreign currency transactions and international clients stand to benefit most.
GIFT City operates as India’s only International Financial Services Centre (IFSC) and is regulated by the International Financial Services Centres Authority (IFSCA). Any entity undertaking financial or capital market activities in GIFT City must obtain registration or authorization from IFSCA, in addition to SEZ approvals.
Regardless of sector, most IFSC entities require:
CFOtree acts as a long-term compliance and finance partner, supporting entities from initial setup through ongoing operations.