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In a landmark move, Union Budget 2026 has announced tax holidays extending until 2047 for foreign companies providing cloud services using Indian data centers. The policy aims to position India as a global cloud computing hub and attract billions in infrastructure investment.

Key Takeaways

  • Tax holiday until 2047 for qualifying cloud companies
  • Targets companies using Indian data centers
  • Aims to attract $200B+ in data center investments
  • Supports India’s digital infrastructure goals

What the Policy Covers

The tax holiday applies to:

  • Foreign cloud service providers with Indian data centers
  • Companies meeting data localization requirements
  • Investments in qualifying infrastructure

Strategic Implications

The 20+ year tax holiday sends a strong signal to global tech giants like AWS, Google Cloud, and Microsoft Azure. Industry analysts expect this to:

  • Accelerate data center construction in India
  • Create thousands of high-skilled jobs
  • Improve cloud service availability for Indian businesses
  • Support the growing enterprise AI adoption

Related: Union Budget 2026: Complete Startup Impact Analysis