
Last month, an NRI from Dubai asked us in our WhatsApp community: "I keep hearing about infrastructure funds and manufacturing themes giving 25-30% returns. Should I move my money from flexi-cap funds?"
It's a fair question. With thematic funds dominating headlines in 2024-25, many NRIs wonder if they're missing out by sticking with diversified equity funds.
The short answer? It depends on your risk appetite, investment horizon, and whether you can time your entry and exit.
At Belong, we've helped hundreds of UAE-based NRIs build portfolios that balance growth potential with safety.
This guide breaks down everything you need to know about thematic vs diversified funds, with specific insights for NRIs on taxation, repatriation, and the smarter alternative most people overlook.
What Are Thematic Mutual Funds?
Thematic mutual funds invest in companies connected by a specific idea, trend, or macro theme. Unlike sector funds that focus on a single industry (like banking or IT), thematic funds span multiple sectors tied to one central concept.
For example, a "Digital India" theme might include IT companies, telecom providers, fintech startups, and e-commerce platforms. Under SEBI regulations, thematic funds must invest at least 80% of their assets in equities related to their stated theme.
Popular themes in India include:
- Infrastructure and manufacturing
- ESG (Environmental, Social, Governance)
- Consumption and rural demand
- Defence and PSU enterprises
- Innovation and technology
👉 Tip: Thematic funds work best as satellite investments, not the core of your portfolio. Financial experts recommend limiting thematic exposure to 5-10% of your total investments.
What Are Diversified Equity Funds?
Diversified equity funds (also called flexi-cap or multi-cap funds) spread your investment across companies of all sizes and sectors. The fund manager has flexibility to move between large-cap, mid-cap, and small-cap stocks based on market conditions.
This diversification reduces concentration risk. If one sector underperforms, gains from other sectors can offset the losses.
Under SEBI's mutual fund categorization, multi-cap funds must invest at least 25% each in large-cap, mid-cap, and small-cap stocks. Flexi-cap funds have no such mandate, giving managers complete freedom.
Types of diversified funds:
- Large-cap funds: Invest in top 100 companies by market cap
- Flexi-cap funds: No restrictions on market cap allocation
- Multi-cap funds: Minimum 25% in each market cap category
- Large & mid-cap funds: Split between top 100 and next 150 companies
Key Differences: Thematic vs Diversified Funds
Understanding the core differences helps you make an informed choice:
Factor | Thematic Funds | Diversified Funds |
|---|---|---|
Investment Focus | One theme across sectors | Multiple sectors and market caps |
Risk Level | High to Very High | Moderate to High |
Return Potential | Higher when theme performs | Steady, market-linked returns |
Ideal Horizon | 5+ years minimum | 3-5+ years |
Entry/Exit Timing | Critical for success | Less timing-dependent |
Volatility | High, theme-dependent | Moderate, market-linked |
Best For | Experienced investors with conviction | All investors building core portfolio |
Risk and Return: What the Numbers Show
2025 has been a reality check for equity investors. According to Outlook Money, flexi-cap funds delivered average returns of just 2.7% in 2025, while small-cap funds averaged negative 4.4%. The flagship Parag Parikh Flexi Cap Fund grew by 7.85%.
Thematic funds showed wider variation. Some infrastructure and manufacturing funds delivered 20%+ returns, while others lagged. This disparity highlights the importance of theme selection and timing.
The key insight: Thematic funds can outperform during favourable cycles but underperform significantly when the theme loses momentum. Diversified funds provide steadier, if less spectacular, returns across market conditions.
👉 Tip: Don't chase last year's returns. A theme that delivered 30% in 2024 might be fully priced in for 2025. Look at rolling returns over 5-7 years to assess true performance.
Who Should Consider Thematic Mutual Funds?
Thematic funds aren't for everyone. Consider them if:
You have high risk tolerance: You can stomach 20-30% drawdowns without panic-selling.
You have a strong conviction: You genuinely believe in the long-term growth of a specific theme like renewable energy or digital infrastructure.
You already have a diversified core: Your main portfolio is already well-diversified across asset classes.
You can stay invested for 5+ years: Themes take time to play out. Short-term investing in thematic funds is essentially speculation.
You understand the exit strategy: You know when to book profits and can monitor the theme's progress.
For most NRIs we interact with in our community, diversified funds make more sense as the foundation. Read our guide on selecting the right mutual fund as an NRI to understand the selection framework.
Who Should Invest in Diversified Funds?
Diversified equity funds suit most investors, especially:
First-time mutual fund investors: Starting with a diversified fund reduces the learning curve and risk of timing mistakes.
NRIs building India exposure: If you want to participate in India's growth story without betting on specific sectors.
Long-term wealth builders: If your goal is retirement corpus or children's education 10-15 years away.
Hands-off investors: You don't want to track sector cycles or time your entries and exits.
Risk-averse individuals: Diversification provides a buffer against sector-specific downturns.
Tax Implications for NRI Investors
The tax treatment for both thematic and diversified equity mutual funds is identical for NRIs. Here's what you need to know after the July 2024 tax changes:
Capital Gains Tax Rates
Short-term capital gains (STCG): 20% on gains from equity funds held for less than 12 months (increased from 15% in July 2024)
Long-term capital gains (LTCG): 12.5% on gains exceeding ₹1.25 lakh from equity funds held for 12+ months (increased from 10% with ₹1 lakh exemption)
TDS (Tax Deducted at Source)
Unlike resident Indians, NRIs face TDS deduction at redemption. According to Equitymaster, for FY 2025-26:
- Short-term gains: 20% TDS
- Long-term gains: 12.5% TDS (on gains exceeding ₹1.25 lakh)
👉 Tip: If your country has a DTAA (Double Taxation Avoidance Agreement) with India, you can claim tax credits to avoid paying tax twice. UAE has a DTAA with India, making it one of the most tax-efficient jurisdictions for NRI investments.
Learn more about NRI mutual fund taxation and DTAA benefits for UAE NRIs.
Repatriation: Getting Your Money Back
If you invest through an NRE account, both principal and returns are fully repatriable in foreign currency. Investments through NRO accounts have repatriation limits of USD 1 million per financial year (after tax clearance).
This applies equally to thematic and diversified funds. The choice of fund type doesn't affect repatriation rules.
For detailed guidance on moving funds, check our repatriation guide for NRIs.
Currency Risk: The Hidden Factor NRIs Overlook
Here's something most articles don't tell you: Your mutual fund returns in India are in rupees. When you repatriate, you convert to dirhams or dollars.
The Indian rupee has depreciated approximately 3-4% annually against the US dollar over the past decade. This means your 12% rupee return might only be 8-9% in dollar terms after currency conversion.
This currency erosion affects both thematic and diversified funds equally. It's a structural challenge for NRIs investing in rupee-denominated assets.
Track the rupee vs dollar performance to understand how currency movements impact your returns.
👉 Tip: Consider allocating a portion of your portfolio to USD-denominated investments to hedge currency risk. GIFT City offers USD mutual funds and fixed deposits with attractive returns.
A Smarter Alternative: GIFT City Mutual Funds
If you're debating between thematic and diversified funds, here's an option most NRIs don't know about: GIFT City mutual funds.
Gujarat International Finance Tec-City (GIFT City) is India's first International Financial Services Centre. Mutual funds launched here offer unique advantages:
No TDS: Unlike mainland India funds, GIFT City funds don't deduct TDS at redemption
USD denomination: Invest and redeem in dollars, eliminating currency conversion hassles
Tax efficiency: Category III AIFs investing in Indian equity mutual funds are exempt from capital gains tax in India
Full repatriation: Both principal and returns are fully repatriable in foreign currency
For UAE-based NRIs in zero-tax jurisdictions, this means potentially tax-free returns on qualifying investments. The Tata India Dynamic Equity Fund - GIFT IFSC launched in September 2025 accepts investments starting from just $500.
Explore all available options on our GIFT City Mutual Funds Explorer.
How to Decide: A Practical Framework
Here's a decision framework we use with NRIs in our advisory practice:
Step 1: Assess Your Existing Portfolio
If you don't have a diversified core portfolio, start there. Build your foundation with flexi-cap or large-cap funds before adding thematic exposure.
Step 2: Define Your Risk Appetite
Can you handle your investment dropping 30% in a bad year? If not, stick with diversified funds. If yes, you can consider thematic allocation.
Step 3: Check Your Investment Horizon
- Less than 3 years: Neither thematic nor equity diversified funds. Consider debt funds or fixed deposits.
- 3-5 years: Diversified funds are safer.
- 5+ years: Both can work, but diversified as core and thematic as satellite.
Step 4: Evaluate Your Conviction
Do you genuinely understand and believe in a specific theme? Can you explain why infrastructure or manufacturing will outperform over the next decade? If not, diversified funds are the wiser choice.
Step 5: Consider the 80/20 Rule
Keep 80% of your equity allocation in diversified funds. Use the remaining 20% (maximum) for thematic bets if you have strong conviction.
Use our Residential Status Calculator to confirm your tax status before investing.
Common Mistakes NRIs Make with Thematic Funds
Over the years, we've seen several patterns in how NRIs approach thematic investing. Here are the mistakes to avoid:
1. Chasing Past Performance
Buying a fund because it delivered 40% last year is a recipe for disappointment. Themes are cyclical. The best returns often come when entering before a theme gains mainstream attention.
2. Over-allocating to Themes
Putting 50% of your portfolio in infrastructure funds because "India is building" ignores basic risk management. Limit thematic exposure to 10-20% maximum.
3. Not Having an Exit Plan
Thematic funds require active monitoring. Set profit targets and stop-loss levels. A 15-20% stop-loss helps limit downside when a theme stops performing.
4. Ignoring Currency Impact
Celebrating rupee returns while ignoring that the rupee fell 5% against the dollar during the same period. Always calculate returns in your base currency.
5. Timing Based on Headlines
By the time a theme makes newspaper headlines, the easy gains are often already priced in. Smart money enters early, not after public awareness peaks.
How NRIs Can Start Investing in Mutual Funds
Ready to start? Here's the process:
Step 1: Complete KYC
All NRIs must complete KYC (Know Your Customer) verification through KYC Registration Agencies like CAMS or KFintech. You'll need your PAN card, passport, Emirates ID (for UAE residents), and address proof. Read our detailed guide on mutual fund KYC for NRIs.
Step 2: Open NRE/NRO Account
You need an NRE or NRO account to invest in Indian mutual funds. Check our guide to opening NRI accounts for step-by-step instructions.
Step 3: Choose Your Investment Route
You can invest directly with AMCs, through banks, or via platforms like Belong. For GIFT City investments, the process is simpler with USD-denominated accounts.
Step 4: Start with SIP or Lump Sum
For diversified funds, SIPs (Systematic Investment Plans) work well to average out market volatility. For thematic funds, consider lump-sum entry when you believe the theme is undervalued.
👉 Tip: Start with a diversified fund SIP of ₹10,000-25,000 monthly. Add thematic exposure only after you've invested consistently for at least 12 months.
Final Thoughts: Clarity Over Complexity
The thematic vs diversified debate often creates more confusion than clarity. Here's the simple truth:
- If you're building wealth for the long term, start with diversified funds.
- If you have strong conviction in a specific trend, add thematic funds as satellite holdings.
- If you want tax efficiency and currency protection, explore GIFT City options.
Don't overthink it. The best investment strategy is the one you can stick with through market cycles. Whether thematic or diversified, consistency beats perfection.
What's Your Next Step?
Join our WhatsApp community where many NRIs discuss investment strategies, share experiences, and get answers to their financial questions. It's free, and you'll be among like-minded individuals navigating similar challenges.
Or download the Belong app to explore GIFT City investments, compare FD rates, and access tools built specifically for NRIs. Start with our mutual funds explorer to see what's available.
Sources
- SEBI Mutual Fund Categorization: sebi.gov.in
- Outlook Money - Mutual Fund Returns Analysis: outlookmoney.com
- Income Tax Department - NRI Taxation: incometaxindia.gov.in
- IFSCA Fund Management Regulations 2022 (Amended 2025): ifsca.gov.in
- Business Standard - GIFT City Fund Launches: business-standard.com



