Land-Built-Up Area Rebate Scheme

Land-Built-Up Area Rebate Scheme is a state-level scheme from the Department of Information Technology, Electronics and Communication, Government of Goa. It gives a one-time rebate to IT units that buy land or built-up office space to set up or grow their operations in the state.

Launched in 2018 under the Goa Information Technology Policy, this scheme is still open for new and existing IT units. As of 12 August 2026, applications are accepted online, and the scheme remains one of the main ways the state supports the tech industry.

Land-Built-Up Area Rebate Scheme - Introduction

Land-Built-Up Area Rebate Scheme is a key part of the Information Technology Policy run by the Department of Information Technology, Electronics and Communication (DITE&C), Government of Goa. The scheme helps the IT industry by offering a one-time rebate for buying land to create IT office space or for purchasing built-up office space for IT operations.

Both new units and existing units that expand their operations in Goa can apply. By focusing on workspace development, the government wants to build a stronger local tech ecosystem and create quality job opportunities for Goans.

Benefits

Eligible IT units can get a one-time rebate for land and built-up office infrastructure. The benefits are structured as follows:

Specific Rebate Details:

• For land bought to create IT office space, a rebate of ₹40,000 per male employee and ₹50,000 per female employee is given, capped at 60% of the land cost.
• For built-up office space, the rebate is up to 20% of the total cost, released in three equal instalments after commercial operations begin.

Employment-linked Incentives: The incentive percentage is based on the number of Goan graduates or employees of Goan origin on the rolls:

Very Important Rules: Only one of the two rebate options can be chosen. A ratio of up to 80 sq ft per employee must be maintained, and staff should be on the rolls for at least 12 months. These benefits depend on available budget, so no promissory estoppel applies if the budget is exhausted.

Eligibility

To get the benefit, a unit must meet these conditions:

• The unit must be an IT or ITES unit, including a new unit or an expansion of an existing unit, operating in Goa.
• The unit must be registered as a Proprietorship Firm, Private Limited Company, Public Limited Company, Registered Partnership Firm, or Limited Liability Partnership under the relevant Indian laws, such as the Companies Act 2013.
• The unit must be registered under the Goa IT Policy 2018 and recognised by the Department of IT, Goa.
• Bank accounts of the unit and its directors or partners must be linked to Aadhaar, and a valid Udyog Aadhaar registration is required.
• The space must be used only for IT / ITES activities, and the unit should have operated from that space for more than one year.
• Employees should have stayed on the company payroll for at least one year, and the unit must meet the investment and employment targets set in its business plan.

Exclusions

If a unit is already claiming similar financial incentives for the same space under another Government of Goa policy, it will not be eligible to receive benefits under this scheme.

Application Process

Applications are submitted online through the Goa Online portal. The current process is as follows:

STEP 1 - Register on the startup.goa.gov.in portal and log in with the registered details.

STEP 2 - Fill in the application form for Land/Built-Up Area Rebate Scheme with accurate unit and business details.

STEP 3 - Upload the required documents, including incorporation certificate, PAN, Aadhaar, GST, sale deed, occupancy certificate and the business plan.

STEP 4 - Pay the convenience fees as applicable. The payment receipt can be downloaded from the inbox.

STEP 5 - After payment of fees, note down the acknowledgement number for status tracking.

STEP 6 - Track the application status by going to Menu, then Tracking, then Track Status, and entering the acknowledgement number.

The rebate is paid in three tranches following the commercial operation date or the policy notification date, whichever comes later. The unit is evaluated before each instalment is released.

Documents

Keep the following documents ready before applying:

• Incorporation certificate and registration documents.
• PAN, Aadhaar and GST TIN copies.
• Memorandum and Articles of Association (MOA & AOA).
• First bill showing the date of operational commencement.
• Occupancy certificate for the office space.
• A detailed 3-year business plan or project report (DPR) with projected employment and investment targets.
• Proof of employment for staff on the rolls for over 12 months, such as PF contribution records or salary slips.
• Sale deed or ownership document for the land or built-up space.
• Nil encumbrance certificate and a bank guarantee matching the claimed amount.

References

• Official Scheme Page - MSME Goa
• Apply Online - Goa Online
• Scheme Guidelines PDF
• Official Gazette PDF
• User Manual for Business Entity
• Contact Us

FAQ's

What is the maximum rebate for land purchases?

The maximum rebate for purchasing land is ₹1,50,00,000, based on the value mentioned in the Stamp Registration or Sale Deed.

Can I apply for both land and built-up office space rebates?

No, only one of the two options can be chosen, as the scheme gives one-time support for either land or built-up office space.

How is the incentive percentage calculated for hiring Goan graduates?

It is calculated on a pro-rata basis. For example, if an employer hires 65% of the workforce from Goa, the unit becomes eligible for 100% of the calculated incentive.

Can I claim for previous transactions?

Yes, an existing unit may claim rebates for transactions made up to 3 years before the policy notification.

What is the requirement for employment duration?

Employees must be on the company rolls for at least 12 months to qualify as supporting evidence for the rebate.

How are the funds paid?

The government pays the rebate in three equal tranches after the commercial operational start date or the notification date, subject to performance evaluation.