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Rather than a single state-wide plan, the policy is aligned to five Regional Economic Master Plans prepared by GRIT, the state's think tank, following the Surat Regional Economic Master Plan released by NITI Aayog in 2024.

Twenty-one sectors carry thrust status, which sets the incentive ceiling a unit can reach. Sixteen are thrust sectors; the final five are designated selected thrust sectors and draw the highest ceilings in the policy.

The policy adopts the Government of India's revised MSME definition, which raises every threshold substantially against the previous package. Classification is by investment in plant and machinery or equipment.

MSMEs choose a combination of the three components below, subject to a maximum incentive ceiling of 35% of eFCI in Category-B talukas and 45% in Category-A.

• SC and ST entrepreneurs are eligible for an additional 5% of the overall incentive ceiling under the Dr. Babasaheb Ambedkar Scheme and the Bhagwan Birsa Munda Scheme, as are persons with disabilities.
• MSMEs continue to draw on quality certification, ZED certification, ERP assistance, ICT implementation, technology acquisition, patent registration, energy and water saving, raising capital through the SME Exchange, power connection charges, rent assistance to MSEs, and market development assistance for exhibitions.

A large unit invests at least ₹125 crore in plant and machinery. Ceilings differ sharply by whether the unit sits in a thrust sector: 25% of eFCI in Category-B and 35% in Category-A for thrust sectors, against 15% and 20% for general sectors.

• General-sector large units: Category-B takes 10% of eFCI over 10 years capital subsidy, 7% interest over 10 years up to 10% of eFCI, and ₹1 per unit over 10 years up to 10% of eFCI.
• General-sector large units: Category-A takes 15% of eFCI over 10 years capital subsidy, 7% interest over 10 years up to 15% of eFCI, and ₹2 per unit over 10 years up to 15% of eFCI.

Mega units are capped at 30% of eFCI in Category-B and 35% in Category-A; ultra-mega units at 35% and 40% respectively.

• Ultra-mega, Category-B: 25% of eFCI over 12 years capital subsidy, 7% interest over 12 years up to 20% of eFCI, ₹1 per unit over 12 years up to 20% of eFCI.
• Ultra-mega, Category-A: 30% of eFCI over 12 years capital subsidy, 7% interest over 12 years up to 25% of eFCI, ₹2 per unit over 12 years up to 25% of eFCI.

Sports goods, toys, footwear, robots and drones draw the highest ceilings in the policy — 45% of eFCI in Category-B and 50% in Category-A — on the strength of their employment intensity and strategic value.

• EPF reimbursement at 100% of the employer's statutory contribution — 5 years for MSMEs, 8 years for large units in thrust sectors, and 10 years for large units in general sectors, mega and ultra-mega units.
• The EPF ceiling is ₹1,800 per month for male employees, ₹2,500 for female employees and ₹3,000 for specially abled employees.
• 100% electricity duty exemption as per the Gujarat Electricity Duty Act 1958.
• 100% stamp duty and registration fee reimbursement — for ultra-mega units only.

• Sustenance allowance of ₹25,000 per month for one year, rising to ₹30,000 per month for startups with a woman co-founder, extended to two years for high-tech, fintech, disruptive, biotech and green startups.
• Seed support of up to ₹30 lakh, with an additional ₹10 lakh for startups of significant societal impact and a further ₹10 lakh for high-tech, fintech, disruptive technology or green startups — a maximum of ₹50 lakh per startup.
• An additional 1% interest subsidy, up to 9% on term loans.
• Acceleration programme participation assistance of up to ₹5 lakh, and soft skill assistance of up to ₹1 lakh.
• Cross-border innovation hubs, exemplified by an India–Israel Innovation Bridge in agri-tech and water-tech, with incentives up to ₹1 crore for prototyping, marketing and piloting.
• A Gujarat Startup Cell at the Industries Commissioner's Office acts as a single-window interface for all startup schemes, incentives and clearances.

• An additional 1% interest subsidy for women entrepreneurs.
• Rental assistance covering 75% of rent paid, up to ₹3 lakh per annum for 5 years.
• A Return-to-Industry Accelerator for women post-career-break, running specialised skill refresher courses through CED.
• A Women's Industrial Leadership Committee of successful women founders and researchers, providing strategic guidance and an annual review of progress.
• Common dormitory, labour hostel or working women's hostel: 80% of project cost up to ₹40 crore.
• Dormitory, labour hostel or working women's hostel set up by industries, or within a private industrial park: 40% up to ₹40 crore. Facilities established within a 5 km radius are considered.

The policy positions Gujarat as a global R&D hub, with an early-bird tier reserved for the first five R&D centres investing at least ₹300 crore.

• In-house R&D centres recognised by DSIR are eligible for capital support on machinery, equipment, hardware and software at 50% of cost up to ₹50 crore.
• 25% reimbursement of international certification cost up to ₹10 lakh per certificate, for a maximum of 5 certifications during the policy period — CE, WHO-GMP, US FDA, EU-GMP, ISO and similar.
• GIDC is to develop a Gujarat Research & Innovation Park with shared laboratories, testing facilities, pilot-scale and prototyping infrastructure and plug-and-play workspaces.

Common environmental infrastructure and environment protection measures are funded separately from the main incentive ceilings.

• Wastewater management and recycling: 50% up to ₹75 crore for projects achieving at least 70% wastewater recycling through existing or new CETP or integrated facilities. For other projects, 40% of eFCI up to ₹50 crore.
• Common boiler project: 40% of eFCI up to ₹30 crore.
• Cleaner production technology adoption: 50% up to ₹1 crore for MSMEs, and 25% up to ₹2 crore for large, mega and ultra-mega units.
• Zero Liquid Discharge implementation: 50% up to ₹5 crore per MLD for MSMEs, and 40% up to ₹7.5 crore per MLD for large, mega and ultra-mega units.
• Green Industrial Parks and Estates — industrial parks operating with a minimum of 70% green power and equipped with ZLD facilities — are to be promoted, alongside Green GIDC Estates powered entirely by renewable energy.

• Project T.H.R.I.V.E. — Transition for Harmonized Relocation and Inclusive Vibrant Economy — incentivises eligible units to shift into designated industrial estates and parks, with relaxed transfer fees, plot conversion, FSI relaxations, environmental clearance facilitation, wage support and worker housing.
• Multi-storied industrial buildings, sheds and Ready Built Factories developed by GIDC are facilitated for micro and small enterprises.
• Incentives for Anchor Institutes, specialised skill development centres, skill centres at GIDC and other estates, management development programmes, awareness support and tuition fee assistance.
• The Mukhyamantri Udyog Rojgar Sahay Yojna equips young professionals with industry-relevant skills through structured internships with manufacturing, engineering and technology firms.
• A dedicated services-sector focus on tourism, IT/ITeS, finance and insurance — the sector already contributes roughly 36% of state GSDP and grew at a 7% CAGR between 2011-12 and 2023-24.