What are SEZ's REITs?
SEZ REITs invest in Special Economic Zone properties that offer tax benefits to tenants, primarily IT/ITES and manufacturing companies.
- Tax Advantages: SEZ tenants enjoy income tax exemptions
- High Demand: IT/ITES companies prefer SEZ locations for tax benefits
- Premium Infrastructure: World-class facilities and connectivity
- Export Focus: SEZ units must be net positive foreign exchange earners
- Government Backed: Policy support through SEZ Act 2005 and amendments
How SEZ's REITs Work
These REITs own and manage Special Economic Zone properties:
- Trust acquires operational SEZ buildings and campuses
- Revenue from leases to SEZ-registered IT and manufacturing units
- Tax benefits to tenants translate to higher occupancy rates
- Quarterly distributions from stable SEZ rental income
- Growth from new SEZ development phases and tenant expansion