Land/Built-Up Area Rebate Scheme
Department of Information Technology, Government of Goa · Central government
The Goa Land/Built-Up Area Rebate Scheme offers IT units a one-time rebate on land (up to ₹1.5 crore) or built-up office space (up to ₹1 crore).
Open, rolling. Applications are accepted continuously — there is no deadline.
Key facts
- Subsidy amount
- Up to ₹15,00,00,000
- Instrument
- Subsidy
- Deadline
- Rolling
- Disbursement
- Reimbursed after spend
About this scheme
The Land/Built-Up Area Rebate Scheme, introduced in 2018, operates under the Information Technology Policy Schemes of the Department of Information Technology, Government of Goa. It offers a one-time financial incentive to IT units—both new and existing—for acquiring real estate meant for their operations in the state. The rebate applies to the purchase of land for constructing IT office space or to the direct purchase of built-up office space for IT purposes.
By lowering capital expenditure for technology businesses, the scheme aims to make Goa a more attractive location for the sector. It supports IT units in establishing or expanding their presence locally, which in turn contributes to employment generation and economic growth within the state.
Who can apply
- Eligible business forms
- Sole proprietorship, Private limited company, Partnership firm, Limited liability partnership
- Udyam registration
- Not specified
- MSME registration
- Required
- DPIIT startup recognition
- Not required
- GST registration
- Not specified
- Where the business may be based
- Goa
- Operations must be located in Goa. - Eligible entities: Proprietorship Firms, Private Limited Companies, Public Limited Companies, Registered Partnership Firms, and Limited Liability Partnerships. - Bank accounts of the unit and/or its partner(s)/director(s) must be linked to Aadhaar. - Applicant unit must hold Udyog Aadhaar registration. - Unit must have occupied the said office space for more than one year to claim the rebate. - Employees must have been on the company rolls for at least one year. - Unit must meet the investment and employment targets set out in the business plan.
How to apply
- Go to the Goa Online official web portal and select "Register" to set up a new user account. - Authenticate your Email ID and Mobile Number through OTP, then fill out the Registration Form to establish a Login Name and Password. - Sign in to the site with the credentials you have just created. - Go to "Services", then "IT Services", and choose the scheme’s name to open the application form. - Complete every required field in the form and attach all necessary supporting documents. - Submit the application; a unique registration number will be issued, which you should keep for future reference. - You may apply for this scheme on a quarterly, bi-annual, or annual basis, provided the relevant expenditure has already been incurred.
How applications are assessed
Applications are checked against a prescribed checklist within 30 days of receipt. After this initial screening, an Empowered Committee reviews and approves the application within 60 days. Sanction orders follow, and disbursement begins within 90 days of the original submission.
At the end of each installment period, units are assessed to confirm they still meet the criteria for receiving the next tranche of the rebate.
Frequently asked questions
What is the purpose of the Land/Built-Up Area Rebate Scheme?
The scheme offers a one-time rebate to Goa’s IT industry for purchasing land to build IT office space or for buying built-up office space for IT operations, thereby encouraging investment and growth in the state’s IT sector.
Who is eligible to apply for this scheme?
New and existing units with IT operations in Goa—including proprietorships, private or public limited companies, registered partnerships, and LLPs—are eligible, provided they hold a mandatory Udyog Aadhaar registration.
What is the maximum rebate I can receive?
A unit may claim a rebate of up to ₹1.5 crore on land purchased or ₹1 crore on built-up office space purchased, but only one of these options can be selected.
Are there any specific requirements regarding employees?
Yes, the unit must maintain direct employment proportional to its built-up space, allowing up to 80 sq ft per employee, and each employee must have been on the rolls for at least 12 months. Additional incentives depend on the percentage of Goan-origin or Goan Graduate employees.
How is the rebate disbursed?
The rebate is paid to eligible companies in three instalments, with the first payment starting after the later of the Commercial Operation Date or the policy notification date. At the end of each instalment period, units are reassessed to confirm they still meet the eligibility criteria.
Can existing units claim rebates for past transactions?
Existing units may claim rebates on transactions made up to 3 years before the policy notification, while new units can avail rebates only for transactions made after the notification.
Sectors
- Ai Saas Enterprise
- Deeptech Electronics Robotics
- Fintech
- Gaming Media Web3
- Manufacturing Industrial
- Goa
- It Industry
- Real Estate
- Infrastructure
- Subsidy
- Land
- Office Space
- Employment
Details last verified on 3 August 2026. Source: the issuer's published information.