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The State of Haryana introduced the Haryana Global Capability Centre (GCC) Policy 2026 (“policy”, “GCC policy”), vide Gazette Notification dated 27th May 2026, signalling its intent to position itself as a preferred destination for multinational corporations seeking to establish or expand GCC operations in India. This policy seeks to leverage Haryana’s strategic location in the Delhi-NCR, and forms part of a broader effort by Indian states to attract global investments. The policy offers a range of fiscal and non-fiscal incentives aimed at creating a sustainable Global Capability Centre (“GCC”) ecosystem in the state. The policy will remain valid for a period of five (5) years or till the date of notification of a new policy by the Haryana Government.
Eligibility:
The policy intends to support entities established by multinational companies, their subsidiaries, or affiliates, by providing exclusive services. The policy seeks to attract new GCC establishments while also extending support to the existing GCC establishments in the State. Accordingly, the policy covers both new GCC establishments, operational after 1st January 2026, as well as any existing GCC establishments that intend to expand or diversify their operations.
An expansion project undertaken by an existing GCC at a location other than its existing premises will be considered as a new GCC under the policy. Accordingly, it will be subject to the eligibility criteria applicable to a new GCC. New GCC units must start its operations on or after 1st January 2026 and employ at least one hundred (100) employees (on payroll or contract) with Employee State Insurance (ESI) or Employees Provident Fund (EPF) number within three years from the date of commencement of operations.
Eligibility of existing GCC units undertaking expansion or diversification is subject to the fulfilment of certain prescribed conditions under the policy. First, the expansion or diversification must be undertaken within the State of Haryana on land parcels having Change of Land Use (“CLU”) permission (if any) under the commercial or industrial categories, or within Government approved industrial estates. Secondly, the expansion units must satisfy any of the prescribed investment thresholds. This requirement may be met where the project involves (i) an additional Fixed Capital Investment (“FCI”) of at least 50% of the existing FCI, (ii) an additional FCI of at least 25% of the existing FCI, or (iii) an additional FCI exceeding the minimum threshold prescribed for Mega or Ultra Mega units under the Policy1. Finally, the expansion must have commenced after 1st January 2026 and during the validity of the policy.
Key Incentives at a Glance:
The policy specifies several incentives aimed at lowering the financial barriers and streamlining the processes for setting up GCC units within the state, to make the state a frontrunner in GCC ecosystem in the country. It shall be noted that cumulative incentives under the policy in addition to any subsidies from the Union Government will be subject to the ceiling of 100% of the FCI of the unit or establishment.
The key commercial incentives under the policy have been summarised below. For a detailed discussion of the incentives, refer to the full text of the Haryana GCC policy 2026 linked here.
Key Commercial Incentives
| Incentive | Description | Conditions |
|---|---|---|
| Capital Expenditure (“CAPEX”) Support | Reimbursement of percentage of eligible CAPEX incurred | Eligible CAPEX reimbursement ranges between 50% to 75% depending on the location of the GCCs and the overall monetary ceiling. |
| Operational Expenditure
(“OPEX”) Support |
Reimbursement of eligible OPEX incurred to reduce the cost of running the operations | Reimbursement of eligible OPEX will be granted for a period of 5, 7 or 9 years based on their location and subject to annual monetary caps. |
| Employment Support |
|
|
| Support for establishing R&D centres | Financial assistance of up to 50% of the eligible capital cost and operational cost | Should be recognised by the Department of Scientific and Industrial Research or Council of Scientific and Industrial Research and subject to maximum ceiling limits and is available to 5 R&D centres. |
In addition to these, the policy seeks to improve ease of doing business through streamlining and integrating the administrative processes (including the Haryana GCC Mission) intended to simplify the establishment and expansion of GCC operations. The policy constitutes the Haryana Enterprises Promotion Centre (“HEPC”) as a single-roof clearance mechanism to streamline the process of setting up business operations in Haryana. Further, the policy provides for upfront release of 50% of the eligible incentive amount after a preliminary scrutiny within seven (7) working days from the submission of application.
Although the incentives are broadly available to both existing and new establishments, the extent of support varies according to the nature of the establishment, level of investment, employment generation and certain other factors outlined in the policy. Therefore, it is advised that businesses evaluate the applicable criteria before structuring their investments in setting up or expanding their GCC units.
Relevance of the Policy:
With the presence of established corporate hubs such as Gurugram and the Delhi-NCR, Haryana is well-positioned to attract significant GCC investments. The current GCC policy aims to utilise this strategic position of the State by adopting a growth-oriented approach. The policy aims to do so by extending support to set up new GCC units, as well as towards the growth and diversification of existing GCCs within the state. This effectively encourages existing GCC operations to scale-up while simultaneously attracting newer additions to the GCC system of Haryana.
Given that the availability of incentives depends on factors such as the eligibility, nature, scale, and location of the GCC, businesses should carefully assess the policy criteria to determine the incentives available to them.
Our team regularly advises clients on regulatory compliance, real estate, and employment related matters. Should you wish to discuss the implications of the Haryana GCC Policy or assess your eligibility for benefits under the policy, please feel free to contact us.
Footnote
1. Mega, Ultra-Mega and Large projects will be categorized in accordance with the definitions under the applicable State Industrial Policy (Such as the Make in Haryana Industrial Policy or any future flagship Industrial Policy by the State)
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
