Abstract
This report aims to clarify development of Special Economic Zones and their location pattern in India. Central government and state government have the tax incentive to promote development of SEZ. As progress of development of SEZ, export from SEZ and employees in SEZ are increasing. Many companies have developed the SEZ, for example real estate companies, IT companies, Pharmaceutical companies and so on. SEZ are agglomerated in South part of India, especially Hyderabad, Bangalore, Chennai. This spatial pattern is related to location of the IT industry.