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Are you ready to launch aircraft leasing from India? GIFT City aircraft leasing registration supports lessors, SPVs, and aviation financiers, with tax-efficient aircraft and engine leasing. Join India’s aviation sector, which is in hypergrowth with 1,200+ aircraft on order.
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Are you all set for GIFT City aircraft leasing registration in India? Connect with the Enterslice team for end-to-end services related to the same. GIFT International Financial Services Centre (GIFT IFSC) is emerging as a strategic aircraft leasing hub for India, designed to reduce reliance on offshore jurisdictions like Ireland.
Indiaโs aviation sector is gaining strong momentum, backed by orders for over 1200 aircraft. Major airlines such as IndiGo and Air India, along with new entrants, are collectively adding 50+ aircraft every year.
By setting up Special Purpose Vehicles (SPVs) in GIFT City, aircraft lessors can benefit from several key advantages of GIFT City aircraft leasing registration, including zero withholding tax (WHT), zero customs duty, compliance with the Cape Town Convention, and 40% accelerated depreciation.
0% tax leakage on lease payments
Duty-free aircraft import
Zero/low tax benefit for long duration
Simplified regulatory structure
Stronger legal protection & faster enforcement
Faster tax recovery (accelerated depreciation)
Set up your aircraft leasing entity at GIFT IFSC with 100% tax exemption, no withholding tax on lease payments, and a global-standard regulatory framework. IFSCA aircraft leasing registration is ideal for non-residents and cross-border leasing.
The list of benefits of IFSC aircraft leasing is as follows:
GIFT City allows full foreign ownership with no local shareholding requirement, making it easy for global players to enter Indiaโs aviation finance market.
It offers significant tax benefits, including a 20-year tax holiday, no GST or stamp duty, and exemption from Minimum Alternate Tax (MAT).
The framework is governed by clear regulations such as the IFSCA (Finance Company) Regulations, 2021 and Aircraft Leasing Framework, 2022, ensuring streamlined compliance aligned with DGCA and the Cape Town Convention.
A single-window clearance system simplifies licensing, tax registrations, and approvals, supported by a strong financial and banking ecosystem.
Aircraft leasing through GIFT City is more cost-effective compared to jurisdictions like Ireland or Singapore. It is one of the advantages of GIFT City aircraft leasing registration.
It enhances domestic control over financing structures, reducing reliance on foreign jurisdictions.
GIFT City serves as a strategic entry point for global leasing companies looking to expand in India and across Asia.
Lessors benefit from higher profitability due to multiple tax savings and regulatory exemptions.
The different types of lease for aircraft leasing in GIFT City are as follows:
An operating lease involves the SPV owning the aircraft and leasing it to Indian or foreign carriers, allowing the lessor to retain depreciation, WHT benefits, and ownership upside while earning recurring rental income.
A finance lease is structured like a loan, where the lessee bears operational costs and pays fixed rentals, offering the lessor predictable cash flow with lower risk, commonly used with established airlines like IndiGo and Air India.
In a sale-leaseback arrangement, the airline sells the aircraft to the SPV and leases it back, enabling immediate liquidity for the airline while securing long-term lease returns for the lessor.
A dry lease is a structure where the aircraft is provided without crew or maintenance, leaving all operational responsibilities to the lessee and allowing the lessor to earn pure rental income with minimal overhead.
Check out the 4-stage GIFT City aircraft leasing registration process-
In this stage, the SPV is incorporated by reserving a unique name with MCA, drafting IFSC-compliant MOA and AOA, filing the SPICe+ form to obtain CIN, securing PAN, TAN, and GST registrations, and opening a USD-denominated IFSC bank account with SWIFT access.
This stage involves preparing and submitting the IFSCA Common Application Form along with the leasing framework and AML/CFT policies, paying the application fee, managing regulatory interactions, and obtaining the Certificate of Registration.
During this phase, the SPV is registered as a lessor with DGCA, necessary approvals are coordinated with the Ministry of Civil Aviation, aircraft-related documentation is prepared, and DGCA lessor registration confirmation is obtained.
In the final stage, lease agreements are finalized, Cape Town Convention-compliant documentation is ensured, the lease is recorded with the DGCA registry, and operations commence with the receipt of the first lease rental.
The list of eligibility criteria for IFSCA aircraft leasing registration in India is as follows:
The list of capital requirements for GIFT City aircraft leasing registration is as follows:
The list of compliances post aircraft leasing in GIFT IFSC is as mentioned below:
At Enterslice, we ensure 100% compliant business journey for you.
The list of permissible activities under IFSC aircraft leasing is as follows:
Core activities include financial leasing, lending and credit enhancement services, and securitization along with the acquisition of financial portfolios, forming the primary business functions of IFSC finance companies.
Non-core activities cover operating leases, including aircraft leasing, asset management support services, and investment activities for liquidity and treasury management to support operational efficiency.
The expanded scope includes aviation training simulators and aircraft ground support equipment (GSE), reflecting a broader shift toward developing a holistic aviation ecosystem rather than limiting activities to aircraft leasing alone.
Aircraft leasing SPVs operate under a dual regulatory system involving the IFSCA for entity-level regulation and the DGCA for aircraft lease registration, with GIFT City providing a unified and streamlined regulatory environment for IFSC aircraft leasing.
Let our experts at Enterslice help you set up and manage aircraft leasing operations in GIFT City with ease.
Enterslice is a global service provider with extensive experience in aircraft leasing, fintech, and cross-border structuring. We have successfully assisted clients in setting up SPVs and financing structures in GIFT City with full regulatory compliance. Given below are the reasons to trust Enterslice for registration of GIFT City aircraft financing-
The benefits of GIFT City aircraft leasing registration include 100% foreign ownership, attractive tax incentives such as a 20-year tax holiday and exemptions from GST, stamp duty, and MAT, along with a clear regulatory framework under IFSCA. It also offers ease of doing business through a single-window system, lower leasing costs compared to global hubs, better access to the Indian aviation market, and improved profitability.
Aircraft leasing in GIFT City includes different structures based on financial and operational needs. An operating lease involves the SPV owning the aircraft and leasing it to airlines for recurring rental income while retaining ownership benefits. A finance lease provides fixed rentals with lower risk, as the lessee bears operational costs. In a sale-leaseback, airlines sell aircraft to the SPV and lease them back to unlock liquidity. A dry lease is a basic lease without crew or maintenance, where the lessee handles operations, and the lessor earns rental income.
The process begins with the incorporation of an SPV through MCA filings, obtaining registrations like PAN, TAN, GST, and opening an IFSC bank account. It is followed by applying to IFSCA to secure the Certificate of Registration. Next, coordination with DGCA and the Ministry of Civil Aviation is completed for lessor registration and approvals. Finally, lease agreements are executed, registered with DGCA, and operations commence with the first lease rental.
The eligibility criteria for IFSCA aircraft leasing registration in India require the applicant entity to be structured as a Company, LLP, Trust, or any other form permitted under IFSCA regulations. Additionally, the promoters or partners of the entity must be based in jurisdictions that comply with FATF standards. In terms of financial requirements, a minimum net worth of USD 200,000 is prescribed for operating lease activities, while a higher threshold of USD 3 million is required for financial lease activities.
Aircraft leasing entities must meet minimum capital requirements under the IFSCA framework, USD 200,000 for operating leases and USD 3 million for financial leases. Registration with IFSCA is mandatory before commencing operations.
Post-registration, aircraft leasing entities in GIFT IFSC must submit monthly performance reports, file annual audited financial statements, and ensure all lease agreements are registered with the DGCA. They are also required to comply with AML/CFT norms, including filing STRs for high-value transactions and conducting annual statutory audits. Additionally, key personnel must obtain the NISM-IFSCA certification within four months, along with full compliance with IFSCA guidelines./p>
Permissible activities under IFSC aircraft leasing are classified into core, non-core, and expanded activities. Core activities include financial leasing, lending, credit enhancement, securitization, and acquisition of financial portfolios. Non-core activities cover operating leases (including aircraft leasing), asset management support, and liquidity and treasury management investments. The expanded scope includes aviation training simulators and aircraft ground support equipment (GSE), aimed at developing a broader aviation ecosystem beyond aircraft leasing.
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