Vicky Donor deals with the concept of sperm donation and infertility.[7] When questioned about the risky subject matter, Abraham responded "Basically, Vicky Donor is a romantic comedy between a Punjabi boy and a Bengali girl. But the concept is set against the background of sperm donation." Abraham hoped that the film could shed light on a serious issue still considered "taboo" in Indian society. Sircar said, "I want to take a light-hearted look at the taboo attached to infertility and artificial insemination." Before filming began, Sircar researched upon the plot themes for three years.