K
Back to regulations
State profile

Tamil Nadu

Largest electronics manufacturing base in India (Foxconn, Pegatron, Sanmina). Strong PCB/PCBA cluster but no ISM-approved fab/OSAT yet.

Capex subsidy: 20% top-upApproved projects: 0Policy: Tamil Nadu Electronics Policy

Incentive stack

Layered on top of central ISM and ECMS

Land support
SIPCOT industrial parks at concessional rates
Power tariff
Differentiated industrial tariff with cap on charges
Water support
TWAD board industrial water; some districts under stress
Stamp duty
100% exemption for SIPCOT-located projects
Employment subsidy
Payroll subsidy linked to women's employment quotas
Capex subsidy %
20% on top of central ISM