GIFT IFSC · Gandhinagar

GIFT City advisory

India's only International Financial Services Centre — a non-resident jurisdiction within India regulated by IFSCA. Tax holidays, USD-denominated transactions and a single-window regulator.

Personal wealth

Individuals (Resident & NRI)

  • Outbound investment via LRS into IFSC securities & funds
  • NRI/OCI portfolio investment through IFSC banking units (IBUs)
  • Foreign currency accounts at IFSC (USD/EUR/GBP) for residents
  • Estate planning via IFSC family investment funds (FIFs)
  • Tax-efficient remittances and DTAA structuring
  • ESOP & RSU monetisation through IFSC platforms
Capital & treasury

Indian Corporates

  • Setting up IFSC units — finance company, broker-dealer, insurance, fund manager
  • ECB & foreign currency loans through IFSC banking units
  • Listing of debt & masala bonds on India INX / NSE IFSC
  • Treasury centres, in-house banks and global/regional HQ in GIFT IFSC
  • Aircraft & ship leasing through IFSC SPVs
  • Outbound M&A funding and ODI structuring via IFSC
  • Captive insurance and reinsurance entities at IFSC
India access

Foreign Persons & Entities

  • FPI registration through IFSC route with SEZ tax holidays
  • Setting up Category I/II/III AIFs and family offices in IFSC
  • Global / regional treasury, fund management & back-office units
  • Bullion exchange (IIBX) participation and vaulting
  • Insurance / reinsurance broking and ITES units at IFSC
  • Fintech sandbox and IFSCA regulatory licensing
  • Aircraft, ship and equipment leasing to Indian lessees

GIFT IFSC units enjoy 100% tax holiday for 10 of 15 years, GST exemption on services, no STT/CTT/stamp duty on IFSC exchanges and relaxed FEMA treatment as a deemed non-resident jurisdiction.

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GIFT City IFSC insights

Practical guidance for GIFT City IFSC

Practical notes on setting up, operating and governing an India-based international financial services structure.

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Setup guide

Is GIFT City the right home for your cross-border activity?

The commercial and regulatory questions to answer before choosing an IFSC unit, fund, finance company or family office structure.

Key takeaway: Start with the activity and investor profile, not the entity label.

Funds & family offices

GIFT City structures: the first five design decisions

A decision framework covering permitted activities, capital, governance, service providers and the relationship with the onshore group.

Key takeaway: A clean onshore–IFSC operating model is central to durable compliance.

Regulatory operations

Building an IFSCA compliance calendar

How to coordinate licensing conditions, periodic returns, AML controls, investor reporting and FEMA touchpoints.

Key takeaway: Treat IFSCA filings and FEMA records as one connected control environment.