Goa Stamp Duty Reimbursement Scheme — ₹100 Duty Cap for Startups

The Stamp Duty Reimbursement Scheme is a subsidy run by the Department of Information Technology, Electronics and Communications, Government of Goa. It serves three groups inside the state's startup ecosystem: startups that hold certification from the Start-up Promotion Cell (SPC), and incubators or accelerators that are enlisted with the SPC.

Buying or taking land on lease is one of the heaviest upfront costs a young venture faces. This scheme targets that cost directly. Whatever stamp duty an eligible applicant pays on a land or developed-area purchase or lease, the duty it effectively bears is capped at ₹100 — anything paid to the concerned authorities above that ceiling is returned to the applicant as a reimbursement.

The programme is one of the measures that carry forward the Goa Start-up Policy 2017, and its purpose is to lower the infrastructure cost of setting up or expanding operations in Goa. Because the payout follows the duty actually paid, the value varies from case to case rather than being a fixed sum. The entitlement is available only once in an applicant's lifetime, and no more than 100 startups can draw on it in a year.

There is no fixed application window — claims are accepted through the financial year — but a claim must reach the SPC within 6 months of the expenditure being incurred.

• Stamp duty on land or developed-area lease and purchase is capped at ₹100, with the excess reimbursed
• Open to SPC-certified startups and SPC-enlisted incubators and accelerators
• Up to 100 startups can receive the benefit each year
• Claims accepted through the year, but must be filed within 6 months of the expenditure
• One-time benefit per applicant, with Aadhaar-linked Director bank accounts required
• Approval or rejection communicated within 45 days of a complete application

Eligibility here turns on who you are and when the expense was incurred.

• The applicant must be a startup that holds certification from the Start-up Promotion Cell (SPC), or an incubator or accelerator enlisted with the SPC.
• The benefit is a one-time entitlement — no applicant can claim it twice in their lifetime.
• The bank accounts of the company's Directors must be linked to Aadhaar.
• The expenditure must have been incurred from one year before the notification of the Goa Start-up Policy 2017, and must fall within the validity period of that policy.
• Payments are expected to have been made digitally. Where a digital payment was not possible, the SPC may still admit the expenditure at its own discretion, based on due diligence.
• The claim has to be filed within 6 months of the expenditure being incurred.

Since the scheme is administered by the Goa government and hinges on SPC certification or enlistment, the applicants it serves are entities within Goa's recognised startup ecosystem.

Goa Stamp Duty Reimbursement Scheme — ₹100 Duty Cap for Startups is open to startups at any stage. It is open to startups registered anywhere in India.

Goa Stamp Duty Reimbursement Scheme — ₹100 Duty Cap for Startups accepts applications on a rolling basis — there is no fixed cut-off date, so eligible startups can apply at any time. Because rolling programmes can pause without notice, confirm the window is still open on the official site before you start.

What the scheme pays for

The scheme reimburses stamp duty on land or developed area that an eligible applicant purchases or takes on lease in Goa. The duty effectively borne on such a transaction is capped at ₹100, and every rupee paid to the authorities above that cap is returned to the applicant.

Because the refund tracks the duty actually paid, the benefit varies with each transaction rather than being a fixed grant figure. For a growing company or an incubation facility, that can remove a substantial part of the capital expenditure attached to acquiring or leasing premises.

A timing condition for incubators and accelerators

Incubators and accelerators receive their reimbursement only after they have operated successfully for three years. The SPC may relax this condition for firms whose core business is setting up incubation facilities.

The payout is a government subsidy — it is neither a loan to be repaid nor an investment that takes a stake in the applicant. Remember that the entitlement can be used only once.

Goa Stamp Duty Reimbursement Scheme — ₹100 Duty Cap for Startups is offered by Department of Information Technology, Government of Goa, a government body. As a government-backed subsidy, it is publicly funded and open to eligible startups across India.

A complete application is handled by the Start-up Promotion Cell (SPC), in the following order:

• Inspection and verification: once a complete application is received, the SPC begins by examining the contents that were submitted.
• Scrutiny and due diligence: the documents and the expenses claimed are then examined closely against the scheme's guidelines to confirm compliance.
• Recommendation: if the evaluation holds up, the SPC recommends the application for sanction of the reimbursement.
• Decision timeline: the applicant is notified whether the application has been approved or rejected within 45 days of the SPC receiving a complete application.

Before you apply to Goa Stamp Duty Reimbursement Scheme — ₹100 Duty Cap for Startups, keep the following documents ready:

• A pitch deck or short business plan describing the problem, product and traction
• Company registration documents and PAN
• Founder identification (PAN / Aadhaar) and brief profiles
• Recent financial statements or projections
• Product details — a demo, prototype or working link if available

Exact requirements are confirmed on the official application portal — treat this as a preparation checklist.