Industrial and Investment Policy of Mizoram 2025 (State Incentive Subsidy)

What is the Industrial and Investment Policy of Mizoram 2025?

The Industrial and Investment Policy of Mizoram, 2025 is the state's main industrial policy. The Governor notified it on 21 August 2025 (notification No. P-19020/6/2025-C&I), after Council of Ministers approval, and it was published in the Mizoram Gazette Extraordinary, Ex-597, on 22 August 2025. It consolidates the Mizoram Sustainable Investment Policy 2024 and the Industrial Policy of Mizoram 2025 into a single document.

The policy covers land allotment in industrial areas, investment promotion, an MSME development framework, start-ups, ease of doing business and, in paragraph 8, a package of fiscal incentives. Those incentives are paid through the Mizoram State Incentive Subsidy, whose implementation guidelines the Commerce, Industries, Geology & Mining Department notified on 12 August 2026. The guidelines are in force for five years from their publication unless extended.

Related schemes: People who look up Industrial and Investment Policy of Mizoram 2025 (State Incentive Subsidy) often also check Interest Subsidy (Mizoram Industrial Policy 2012), Income Certificate in Mizoram, Labour Card (MBOCWWB Registration) in Mizoram, Government of Mizoram Incentive Cash Award Scheme, 2024 to Successful Candidates for Central and All India Service Examination, Land Subsidy (Mizoram Industrial Policy 2012), Grants-in-Aid Scheme for Traditional Micro Enterprises, Mizoram and Legal Heir / Succession Certificate in Mizoram. See also all Mizoram government schemes.

For new enterprises, this package replaces the Mizoram Industrial Policy 2012. The 2012 policy's power, interest, land, generator, power line, transport and manpower subsidies now have 2025 equivalents; its factory rent and project report subsidies have no 2025 head.

What incentives does the 2025 policy give?

All incentives in the package are paid only after the unit starts commercial operation. The amounts below are from the policy and the guidelines.

Incentives in the policy that the guidelines do not yet operationalise. The policy also lists a State GST reimbursement for new manufacturing MSMEs for five years, green incentives (up to 50 percent capital subsidy for effluent treatment up to Rs 10 lakh, Rs 5 lakh for solid waste and plastic recycling infrastructure, 25 percent for pollution control devices, and support for green buildings), and incentives for expansion and upgradation. The policy says the green incentives will be notified and updated from time to time and expansion incentives may follow by separate notification. The 12 August 2026 guidelines cover only the eleven heads in the table above, so confirm with the Directorate before planning on the others.

Large projects. Projects with an initial investment of at least Rs 25 crore in focus sectors may be considered for customised incentives. The policy also reserves at least 25 percent of state procurement for local micro and small enterprises employing at least 70 percent local workers, with a price preference of up to 12 percent.

Who is eligible for the Mizoram State Incentive Subsidy?

Unless a head says otherwise, an enterprise must meet all of these conditions:

• It is a new enterprise located in Mizoram, that is, one that began commercial operation on or after the start of the 2025 policy.
• It has Udyam Registration and state registration under the formalisation scheme, or has been verified under the RAMP scheme.
• At least 50 percent of its employees are bona fide citizens of Mizoram, whether regular, contractual or daily wage.
• It files GST returns.
• It is not on the negative list.

The guidelines classify enterprises for these incentives as follows:

• Micro: investment in plant and machinery up to Rs 2.5 crore and turnover up to Rs 10 crore.
• Small: investment above Rs 2.5 crore and up to Rs 25 crore, turnover above Rs 10 crore and up to Rs 100 crore.
• Medium: investment above Rs 25 crore and up to Rs 125 crore, turnover above Rs 100 crore and up to Rs 500 crore.

Who cannot claim the subsidy?

• Enterprises making tobacco or tobacco products.
• Enterprises making non-biodegradable plastic products below 120 microns.
• Enterprises making liquor, other than wine and beer permitted under the Mizoram Liquor (Prohibition) Amendment Act 2025.
• Units using relocated, recycled or refurbished plant and machinery, for that machinery.
• Units claiming utility subsidy on power or water billed under the domestic category.
• Units claiming a portable or second-hand generator.
• Units already paid the same cost under another central or state scheme, which get only the shortfall, if any.

How to claim the Mizoram State Incentive Subsidy

1. Take effective steps early. For land development and factory building, take effective steps within 12 months of plot allotment, and get the plan and estimate approved by the competent authority before any work starts.
2. Start commercial operation. The guidelines define this as the start of manufacture on a commercial scale, or of service delivery, with all plant installed and all licences in hand.
3. Fill the prescribed claim form. Annexure I of the guidelines has Part A for general information and separate parts for each subsidy head. The government may also set up an online claim portal later.
4. Submit it to the District Commerce & Industries office of your district, within the time limit for that head, with the supporting documents.
5. District verification. The district office inquires and checks the claim against the checklist, then forwards eligible claims with its recommendation to the Director of Commerce and Industries.
6. State Level Committee approval. The Director compiles the claims and places them before the State Level Committee, chaired by the Secretary of the Commerce, Industries, Geology & Mining Department, which scrutinises and approves them.
7. Sanction and payment. After government sanction, the Director draws the money and transfers it to the district officer, who pays it directly into the unit's bank account and records it in a register.

Time limits for claims

• Land development: within one year of starting commercial operation (or of commissioning at the new location for a unit that moved).
• Factory building: after the building is complete and within one year of starting commercial operation there.
• Interest, power and water: yearly, within one year from the end of the period claimed. The first interest claim is due within one year of starting commercial operation and can include interest during construction.
• Power line and transport of machinery: within one year of starting commercial operation.
• Generating set: within one year of buying it.
• Skilling: within one year of completing the course.
• IT rent and cloud charges: yearly, within one year of the end of the claim period.

What about claims under the 2012 policy?

The guidelines set out the transition:

• Claims already submitted and pending before the guidelines are settled under the Mizoram State Incentive Subsidy Rules 1989 at 2012 policy rates.
• Claims for periods before the 2025 policy that were never submitted are governed by the 2025 guidelines and must be filed within one year of 12 August 2026.
• A unit that drew a subsidy for part of its eligibility period under 2012 gets the remaining period under the 2025 guidelines. For example, a unit that got three years of power subsidy under 2012 can claim the remaining two years under

Conditions after you get the money

A unit receiving the subsidy must give an undertaking to keep running for at least five years after receiving it. If it does not, the entire subsidy is refundable. The unit also declares that the whole amount is refundable if it gave false information or used fake documents. Interest subsidy stops on overdue loans, and penalties or interest on unpaid power or water bills are never reimbursed.

Contact

The Directorate of Commerce & Industries, Khatla, Aizawl 796001 (phone 0389-2322450, 0389-2325706, 0389-2316247; email dirind-mz@gov.in) handles the scheme at state level. Claims start at the District Commerce & Industries office; the department's contact page lists the offices in each district. The Director of Commerce and Industries decides any question about interpreting the guidelines and can refer it to the State Level Committee.