GIFT City AIFs
The ultimate offshore investment solution for NRIs seeking global diversification, regulatory benefits, and seamless capital repatriation through India's premier international financial hub.
$150K+
Minimum Investment
22.5%
Avg. Top Returns
100%
Capital Repatriation
Why Invest in GIFT City AIFs?
GIFT City offers an unprecedented combination of tax holidays, lower operational costs, and regulatory ease.
100% Tax Exemption
Enjoy zero capital gains tax (both STCG and LTCG) on investments made through GIFT City AIFs, maximizing your net returns.
Zero STT and CTT
Securities Transaction Tax (STT) and Commodities Transaction Tax (CTT) are completely waived for transactions carried out on IFSC exchanges.
Unified Regulation
Regulated by the International Financial Services Centres Authority (IFSCA), providing a world-class, business-friendly regulatory framework.
USD Denominated
Invest directly in US Dollars or other freely convertible foreign currencies, completely eliminating INR depreciation risks.
Who Can Invest?
GIFT City is explicitly designed for foreign investors and non-residents, offering them a friction-free gateway into the Indian markets.
NRIs
Non-Resident Indians looking for tax-efficient exposure to Indian markets without the hassle of filing taxes in India.
PIOs & OCIs
Persons of Indian Origin and Overseas Citizens of India seeking to invest in their home country through a globally recognized offshore jurisdiction.
Foreign Portfolio Investors
FPIs looking for a unified regulatory environment and significant tax advantages compared to direct investments.
Global Family Offices
Institutional investors and family offices wanting to set up a base in India with 100% foreign ownership and no capital controls.
The Offshore Hub
Experience the regulatory environment of Singapore or Dubai, right within India's borders.
GIFT City vs Domestic AIFs
Understanding the key differences can help NRIs make informed investment decisions aligned with global financial goals.
| Feature | GIFT City AIFs | Domestic AIFs |
|---|---|---|
| Currency | USD, EUR, GBP, AED, SGD | Indian Rupees (INR) only |
| Eligibility | NRIs, OCIs, Foreign Investors | Primarily Resident Indians, limited NRI access |
| Repatriation | Fully repatriable | Subject to FEMA and RBI norms |
| Bank Account | Offshore IBU Account | NRE/NRO Account Required |
| Regulation | IFSCA (International) | SEBI (Domestic) |
Key Takeaway for NRIs: GIFT City AIFs offer the unique advantage of investing in India-focused strategies through a global regulatory framework, using foreign currency with simplified repatriation.
Types of AIFs in GIFT City
GIFT City offers diverse AIF categories tailored for NRI investors looking to diversify their portfolio.
Category I AIFs
Invest in startups, early-stage ventures, SMEs, and infrastructure with government incentives.
- Venture Capital Funds
- SME-focused vehicles
- Infrastructure development
Category II AIFs
The most common type for NRIs, including private equity, debt funds, and real estate.
- Private Equity Funds
- Real Estate Vehicles
- Structured Debt Funds
Category III AIFs
Trading-focused funds that employ complex strategies with potential for leverage.
- Hedge Funds
- PIPE Funds
- Quantitative & Algo Trading
IFSCA Regulatory Framework
The International Financial Services Centres Authority (IFSCA) provides a comprehensive regulatory framework specifically designed for international financial services in GIFT City.
100% Foreign Currency
All investments, returns, and repatriations occur in your preferred foreign currency, eliminating FX conversion costs and risks.
Global Market Access
IFSCA permits GIFT City AIFs to invest in both Indian securities and international markets, offering true global diversification.
Streamlined Compliance
Simplified regulatory framework designed specifically for international investors with reduced documentation and KYC requirements.
GIFT City vs. Traditional Routes
vs NRE/NRO Direct Investments
No Indian bank account requirement, no need for PIS approval, and full currency flexibility compared to traditional routes.
vs Domestic AIFs
Domestic AIFs require conversion to INR and face repatriation limits, while GIFT City AIFs eliminate these constraints.
vs Offshore Funds
GIFT City AIFs provide direct India exposure with offshore benefits, offering the best of both worlds.