The incentive menu explained

A percentage of eligible fixed capital investment, paid in annual instalments (commonly 5–7 years), usually with an absolute cap. Rate varies by region and unit size.

A rebate on the cost of land purchased from a state industrial development authority (UPSIDA, Noida, Greater Noida, YEIDA, UPEIDA), credited at the front end rather than after production. Rates are higher in Bundelkhand/Purvanchal. Semiconductor Policy 2024, for example, offers a 75% subsidy on the first 200 acres purchased from state agencies.

Exemption on the instrument of purchase/lease of land for the project. Typical gradation: 100% in Bundelkhand & Purvanchal, 75% in Madhyanchal & Paschimanchal, 50% in GB Nagar & Ghaziabad. Women/SC/ST entrepreneurs often get 100% statewide.

Reimbursement of a percentage of interest paid on term loan taken for plant & machinery, for a defined number of years, with an annual cap per unit. The Semiconductor Policy 2024, for instance, provides 5% p.a. interest subvention for units investing up to ₹200 crore, capped at ₹1 crore per year for 7 years (maximum ₹7 crore per unit).

Reimbursement of the net State GST deposited by the unit, up to a ceiling expressed as a percentage of eligible capital investment, over a defined period. This is usually the single largest head for large units.

Reimbursement of the employer's EPF contribution for UP-domiciled employees, typically for 5 years, often at 100% for women and 50–75% for men. A strong lever for labour-intensive sectors — textiles, footwear, food processing, electronics assembly.

Exemption from state electricity duty, typically for 10 years (longer for captive generation, data centres, green hydrogen).

Reimbursement of the cost of providing road, power line, water pipeline and drainage from the nearest public infrastructure to the project site, subject to distance and cost caps.

A per-worker annual payment for UP-domiciled workers employed above a threshold, subject to EPF/ESI compliance evidence.

Smaller but easily-claimed heads: reimbursement of ISO/BIS/CE/FDA/GMP certification cost, patent and trademark filing cost, energy/water audit and consequent equipment cost, and cost of training UP youth.

Under the Export Promotion Policy 2025–30: freight reimbursement, market development assistance for international fairs, ECGC premium reimbursement, testing/certification support, common facility centres in clusters, and support for warehousing near ports and gateway infrastructure.

Single-window clearance, deemed approvals after defined timelines, exemption from routine inspections for new MSMEs under the UP MSME (Establishment & Operation) Act 2020, land-use conversion facilitation, dedicated relationship managers (Udyami Mitras), and priority in industrial plot allotment.

Yes — three: front-end land subsidy, stamp duty exemption (at registration), and, under Nivesh Mitra 3.0/OIMS, milestone-linked partial disbursement at foundation completion, roof installation and machinery installation stages. This last is a significant recent reform for cash flow on long-gestation projects.