Goa Land/Built-Up Area Rebate Scheme — Up to ₹1.5 Cr for IT Units — Frequently Asked Questions

There are two separate ceilings and a unit picks one. A rebate of up to ₹1.5 crore is available where the unit buys land to create IT office space, while a rebate of up to ₹1 crore applies where it buys ready built-up office space. A single unit cannot take both.

IT units with operations in Goa, whether they are newly setting up or already established. The accepted business forms are proprietorship firms, private limited companies, public limited companies, registered partnership firms and limited liability partnerships. The unit must also produce Udyog Aadhaar registration, and the bank accounts of the unit and/or its partners or directors need to be linked to Aadhaar.

The documentation the scheme states it requires is Udyog Aadhaar registration, which the applicant unit must produce. DPIIT startup recognition does not appear among the conditions laid down for this rebate.

It is a subsidy, not an investment. The support is a one-time rebate against money the unit has already spent on land or office space, so no equity, shares or ownership stake is given up in exchange.

For land, the sum runs at ₹40,000 per male employee and ₹50,000 per female employee, capped at 60% of the land cost as determined by the Consideration Amount. For built-up office space, the rebate is limited to 20% of the cost of the space as determined by the Consideration Amount. The share that is finally released is then scaled pro-rata between 50% and 100%, based on the percentage of Goan origin or Goan graduate employees on the company's rolls.

The unit must have operated from the office space for more than one year before claiming the rebate, and the employees counted must have been on the company's rolls for at least one year. Direct employment should be proportional to the built-up area, at up to 80 sq ft per employee, and the unit is expected to meet the investment and employment targets it set out in its business plan.

No. Applications are accepted on a rolling, always-open basis. A unit can apply quarterly, twice a year or annually, once it has incurred the relevant expenditure.

The application is scrutinised against a checklist within 30 days of receipt. An Empowered Committee then reviews and approves it within 60 days. Sanction orders are issued after that, and disbursement starts within 90 days of the initial application being received. The rebate is released in three tranches, and the unit is evaluated at the end of each installment period to confirm it remains eligible for the next tranche.

Yes. Existing units may claim rebates on transactions made up to three years prior to the notification of the policy. For new units, the rebate can be claimed on transactions made after the policy was notified.

Applications go through the Goa Online portal. Register on the official Goa Online web portal to create a user account, verify your email ID and mobile number using the OTP, and complete the registration form to set up a login name and password. Log in, go to Services and then IT Services, and click the scheme name to open the application form. Fill in all mandatory fields, upload the supporting documents asked for, and submit. A unique registration number is generated at the end, which should be noted for future reference.

Goa Land/Built-Up Area Rebate Scheme — Up to ₹1.5 Cr for IT Units is offered by Department of Information Technology, Government of Goa, a government body. It is provided as non-dilutive funding.