1. Employment Rating Based Incentives

Category of Districts

Category A

All other districts other than Category B

Category B

Industrially Backward Districts- Kalahandi, Nuapada, Bolangir, Subarnpur, Koraput, Malkangiri, Rayagada, Nawrangpur, Kandhamal, Gajapati and Mayurbhanj

Classification of Industry

Category A
Employment	Reimbursement of Power Tariff (Rs./ Unit)	Training Subsidy (Rs./ Person)
Employment	Reimbursement of Power Tariff (Rs./ Unit)	New	Skill Upgradation
75-100	0.3	2600	1750
101-200	0.4	2750	2000
201-300	0.5	3000	2250
>300	0.6	3300	2500

Category A
Employment	Reimbursement of Power Tariff (Rs./ Unit)	Training Subsidy (Rs./ Person)
Employment	Reimbursement of Power Tariff (Rs./ Unit)	New	Skill Upgradation
100-150	0.25	2500	1750
151-300	0.35	2750	1900
301-500	0.45	3000	2100
>500	0.5	3300	2400
Category B
100-150	0.45	3000	2000
151-300	0.6	3250	2250
301-500	0.75	3500	2500
>500	1	3750	2750

Category A
Employment	Reimbursement of Power Tariff (Rs./ Unit)	Training Subsidy (Rs./ Person)
Employment	Reimbursement of Power Tariff (Rs./ Unit)	New	Skill Upgradation
200-250	0.4	3000	2000
251-500	0.5	3250	2250
501-1000	0.6	3500	2500
>1000	0.75	3750	2750
Category B
100-150	0.45	3000	2000
151-300	0.6	3250	2250
301-500	0.75	3500	2500
>500	1	3750	2750

Category A
Employment	Reimbursement of Power Tariff (Rs./ Unit)	Training Subsidy (Rs./ Person)
Employment	Reimbursement of Power Tariff (Rs./ Unit)	New	Skill Upgradation
200-250	0.4	3000	2000
251-500	0.5	3250	2250
501-1000	0.6	3500	2500
>1000	0.75	3750	2750
Category B
200-250	0.65	3500	2300
201-500	0.8	3600	2650
501-750	1.1	3800	2800
>750	1.25	4000	3000

Category A
Employment	Reimbursement of Power Tariff (Rs./ Unit)	Training Subsidy (Rs./ Person)
Employment	Reimbursement of Power Tariff (Rs./ Unit)	New	Skill Upgradation
400-500	0.55	3300	2300
501-1000	0.65	3600	2600
1001-1500	0.8	3800	2800
>1500	1	4000	3000
Category B
200-250	0.65	3500	2300
201-500	0.8	3600	2650
501-750	1.1	3800	2800
>750	1.25	4000	3000

Power

Committed 24*7 power
Dedicated industrial feeders

Land for Workers Hostels

Land rate at 50% of the prevailing market rates of IDCO. Maximum area to be made available for hostels shall be based on the investment and employment proposed, as per IPR 2015.

Capital Subsidy for Plant and Machinery

Capital subsidy of 10% upto maximum as indicated based on employment and investment in Auto and Auto Components, Agro and Food Processing, Textile including Technical Textile & Apparel, Pharmaceuticals and Plastics sectors as below:

Category	Max Capital Subsidy
A1/ B1	10% of investment with a max. of Rs. 10.0 Cr
A2/ B2	10% of investment with a max. of Rs. 20.0 Cr
A3/ B3	10% of investment with a max. of Rs. 50.0 Cr

2. Sector- Specific Incentives

The other incentives available under the IPR 2015 and Odisha Food Processing Policy 2013 are as follows. For the incentives which are available in both the Policies, the investor can choose either of the Policy.

Land

IPR 2015 Incentives	Odisha Food Processing Policy 2013
10% of the land for large projects subject to an upper limit of 300 Acres shall be earmarked for setting up ancillary and downstream industrial park	Land at concessional rates based on the cost of the project upto a maximum of 30 acres. Additional 25% subsidy, if the enterprise is set in the industrially backward district (KBK region )

Interest Subsidy

IPR 2015 Incentives	Odisha Food Processing Policy 2013
5% per annum for 5 years on term loan availed from Public Financial Institutions / Banks	5% per annum back ended interest subsidy on working capital loan for first 5 years, subject to a limit of Rs. 5 lakh per year

Max Limit (Rs. Lacs) for Interest Subsidy

IPR 2015 Incentives	Odisha Food Processing Policy 2013
Rs. 10-40 Lacs for MSME and Rs. 100 Lacs for Non-MSME units	5% per annum back ended interest subsidy on working capital loan for first 5 years, subject to a limit of Rs. 5 lakh per year

Energy (Exemption in contract demand)

IPR 2015 Incentives	Odisha Food Processing Policy 2013
5 MVA for 5 years	New enterprises to be exempted from Electricity Duty for a period of 10 years

Reimbursement of Value Added Tax (VAT)

IPR 2015 Incentives	Odisha Food Processing Policy 2013
100% for 7 years

Reimbursement of Entry Tax

IPR 2015 Incentives	Odisha Food Processing Policy 2013
100% for Plant and Machinery 100% of raw materials for 5 years	100% for Plant and Machinery 100% of raw materials for 5 years

Quality Certification

IPR 2015 Incentives	Odisha Food Processing Policy 2013
Renewal for consecutive two years i.e. for a period of 3 years @ 100% to a total maximum limit of Rs.3 Lakhs.	Reimbursement up to 50%, subject to ceiling of Rs. 2 lakh on various quality certification standards

Capital investment subsidy

IPR 2015 Incentives	Odisha Food Processing Policy 2013
	25% subsidy on the capital cost (excluding land) subject to a maximum of Rs. 2 crore 33%, subject to a maximum of Rs. 3 crore, in case of women entrepreneurs, SC/ST entrepreneurs or if enterprises set in KBK region

3. Incentives for Sea Food Parks

Reimbursement of Rs. 5 lakh for the preparation of DPR for setting up of Food Parks
50% subsidy subject to maximum Rs. 20 lakh, on project report, if the project is prepared for carbon credits
One time Capital Grant for infrastructure - 20% project cost, subject to a limit of Rs. 15 crore.
100% VAT reimbursement for 10 years, limited to 200% of fixed capital investment for units.

4. Infrastructure Support

Capital grant to support Quality Infrastructure

50% of the infrastructure cost with a ceiling of Rs.10 crore per green field industrial park/cluster
50% of total cost with a ceiling of Rs.5 crore for up gradation of brown field clusters

Provision of Sub-station for Industrial Parks
Government shall provide exclusive sub-station for industrial park with energy requirement in excess of 20 MVA

Environmental Protection Infrastructure Subsidy
20 Lakhs or 20% of capital cost of setting ETP for MSME units

5. Additional Fiscal Incentives

Stamp Duty Exemption
100%

Capital grant to support Quality Infrastructure

50% of the infrastructure cost with a ceiling of Rs.10 crore per cluster
50% of total cost with a ceiling of Rs.5 crore provided the park / estate / if the cluster is user- managed.

Exemption from payment of premium, leviable under OLR Act.1960
100% up to 100 Acres and 50% for balance area

Reimbursement of Employment Cost Subsidy (ESI/ESF)*

Male	75% for Micro & Small for 5 years and 50% for Medium enterprises for 3 years
Female	100% for 5 years in Micro & Small and 3 years for medium enterprises
Domicile of state	100% for 3 years
Disabled	100% for 5 years

6. Other Incentives

Patent Registration
100% of the registration cost up to maximum of Rs.10 Lakhs

Assistance for technical know-how
100% of cost of purchase of technical know- how up to Rs.1 Lakh in case of indigenous technology and up to Rs.5 Lakhs in case of imported technology.

Entrepreneurship Development Subsidy
reimbursement of 75% of course fee limited to Rs.50,000 per course

7. Special Benefits

Additional benefits for Pioneer units, Anchor units and Industries being set up at Kalahandi, Nuapada, Bolangir, Subarnpur, Koraput, Malkangiri, Rayagada, Nawrangpur, Kandhamal, Gajapati and Mayurbhanj are available. For more information, please refer the Industrial Policy Resolution 2015 available on this website.