UP IT/ITeS Stamp Duty Exemption
Government of Uttar Pradesh · Central government
Uttar Pradesh offers new IT/ITeS units a full stamp duty exemption on buying or leasing land, office space or buildings.
Open, rolling. Applications are accepted continuously — there is no deadline.
Key facts
- Subsidy amount
- Not specified
- Instrument
- Subsidy
- Deadline
- Rolling
- Disbursement
- Reimbursed after spend
About this scheme
The Uttar Pradesh IT and ITeS Policy 2022 includes a stamp duty exemption intended to draw investment into the state's Information Technology and IT-Enabled Services sectors. By waiving stamp duty in full, the policy reduces the upfront cost of setting up operations, which makes it easier for companies to buy or lease land, office space and buildings.
The exemption applies to new units that commit to a substantial fixed capital investment. It is meant to ease entry for such businesses and to encourage existing ones to expand, while signalling the state government's intent to build an investor-friendly environment.
Alongside the immediate financial relief for eligible units, the measure is positioned to support innovation, employment generation and economic development across Uttar Pradesh.
Who can apply
- Eligible business forms
- Private limited company, Limited liability partnership, One person company, Partnership firm, Sole proprietorship
- Udyam registration
- Not specified
- MSME registration
- Not specified
- DPIIT startup recognition
- Not specified
- GST registration
- Not specified
- Where the business may be based
- Uttar Pradesh
- The unit must be a new IT or ITeS unit. - Minimum fixed capital investment of ₹2 crores is required. - Operations must commence within the time limits stipulated in Section 8.3 of the IT and ITeS Policy of Uttar Pradesh 2022.
How to apply
- **Examine the Policy Document**: Go through the Uttar Pradesh IT and ITeS Policy 2022 in detail, with particular attention to Section 6.1.5, which deals with this exemption, and Section 8.3, which sets out the timelines for commencing operations. - **Assemble Documentation**: Collect every document required to establish that a new IT/ITeS unit has been set up, along with particulars of the proposed Fixed Capital Investment of ₹2 Crores or more and details of the land, office space or building intended to be purchased or taken on lease. - **File the Application**: Place a formal application before the nodal agency or department tasked with implementing the IT and ITeS Policy of Uttar Pradesh. This generally means completing the prescribed application form and enclosing all supporting documents. - **Verification and Approval**: The authorities will scrutinise the application and the accompanying documents. On approval, the exemption is granted, and the unit may then carry out property transactions free of stamp duty. - **Begin Operations**: Operations must commence within the time limits laid down in Section 8.3 of the policy, failing which the exemption benefit will not be retained.
Frequently asked questions
What is the Stamp Duty Exemption under the IT and ITeS Policy of Uttar Pradesh?
New IT/ITeS units in Uttar Pradesh that buy or lease land, office space, or buildings for their business operations receive a full exemption from stamp duty charges under this incentive, which is intended to lower the initial investment cost for eligible companies.
Who is eligible to claim this stamp duty exemption?
New IT/ITeS units in Uttar Pradesh qualify for the exemption if they commit a minimum Fixed Capital Investment of ₹2 Crores and begin operations within the timelines laid down in Section 8.3 of the IT and ITeS Policy of Uttar Pradesh 2022.
What constitutes 'Fixed Capital Investment' for eligibility purposes?
For this policy, Fixed Capital Investment means investment in assets such as land, building, plant and machinery, and it must total at least ₹2 Crores. The policy document itself sets out the detailed definitions.
Are existing IT/ITeS units eligible for this exemption?
No. The stamp duty exemption applies only to new units; existing units planning expansion or fresh investment may qualify for separate incentives under other sections of the policy.
What type of property is covered under this exemption?
In Uttar Pradesh, an eligible unit can claim a full exemption from stamp duty when buying or leasing land, office space, or buildings, as long as those assets are put to use solely for IT/ITeS activities.
How does a company apply for this stamp duty exemption?
Under the Uttar Pradesh IT and ITeS Policy 2022, the exemption is claimed through the standard application process: eligible units apply to the designated authority, such as the Department of IT & Electronics, Government of UP, with documentation establishing new unit status, fixed capital investment and compliance with other policy conditions. The policy guidelines and application forms set out the detailed procedural steps.
Sectors
- Ai Saas Enterprise
- Ites
- Uttar Pradesh
- Stamp Duty
- Tax Exemption
- New Units
- Fixed Capital Investment
Details last verified on 16 September 2026. Source: the issuer's published information.