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Goa Information Technology Policy 2018

Up to ₹2 Crore
Triennial Special Allowance
Up to 40%
Capital Investment Subsidy
₹100 Only
Registration & Stamp Duty Cost
August 2027
Extended Policy End Date
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Overview

IT and ITeS Sector in Goa at a Glance

The Goa Information Technology Policy 2018 is a comprehensive four-pillar framework spanning infrastructure, fiscal incentives, governance, and human capital. It is designed to establish Goa as a preferred base for high-end IT/ITeS operations. The policy offers stamp duty caps of ₹100, capital investment subsidies up to 40% (incorporating focus-domain and mega-unit bonuses), lease rental subsidies, Fresher salary grants, internet and power subventions, and a triennial Special Incentive Allowance up to ₹2 Crore, with all benefits scaled according to the unit's local headcount proportion.

The policy is administered by the Department of Information Technology, Electronics & Communications (DITEC), Government of Goa. The policy stood extended up to August 2027 in November 2024, with the formal adoption of 18 implementing schemes notified in January 2025.
1. Vision & Objectives

Why the policy exists

The policy is positioned to address the evolution of the global IT market, where simple labor arbitrage has been superseded by automation, software-as-a-service, and AI. It capitalizes on Goa's high per-capita GDP, location on the NH-48 Mumbai-Bengaluru axis, Mormugao Port, Dabolim and Mopa Airports, and national connectivity.

Vision & Mission

To create and nurture a globally competitive Information Technology ecosystem that powers the State's economic growth, and firmly establishes Goa as a preferred destination for investment in high-end software products and service capabilities. The mission is to attract at least five Mega Business Units by internationally reputed companies, and establish Goa as a hub for ten focus domains: IoT, Automation & Engineering, Data Science, AI, ML, Robotics, 3D Printing, Software Products, VR/AR/MR, and Blockchain.

Policy Objectives

  • Develop state-of-the-art Technology Parks and IT Villages with 8,000–10,000 working spaces.
  • Provide fiscal incentives for early-stage investments.
  • Integrate technology-enabled real-world problem-solving skills into Goan technical education.
  • Train 10,000 advanced IT-skilled, employment-ready Goans and 500 specialized professionals.
  • Incentivise IT companies to employ female professionals (reimbursements scale up for women).
  • Deliver a hassle-free, single-window approval process within 90 working days.

The Four Pillars of State Support

PillarWhat it deliversPolicy Clause
Infrastructure DevelopmentTechnology Park (15 lakh sq ft), IT Village (4 lakh sq ft), warm shells, and plug-and-play spaces on lease.Clause 6.A
Fiscal Incentives14 incentive heads covering property, lease, capital, stamp duty, power, internet, salary, and patent costs.Clause 6.B
Governance & EoDB24x7x365 shifts, labour law self-certification/inspection exemptions, and a 90-working-day approval clock.Clause 6.C
Human Capital DevelopmentProfessional certification reimbursement, Centers of Excellence, and MOOC training programs.Clause 6.D
2. Eligibility & Definitions

What qualifies, and how the unit is classified

Key Definitions

TermDefinition under the Policy
IT ServiceApplication of business/technical expertise to create, manage, optimize, or access information and business processes.
IT Enabled Service (ITeS)BPO services like back office operations, call centers, data processing, legal databases, medical transcription, payroll, and website services. Research and development services (contract R&D) are explicitly excluded.
New UnitAn IT industry unit registered or established in Goa that commences operations after the policy notification date.
Expansion UnitAn existing unit investing >50% of its current investment and increasing its Goan headcount by at least 50% during the policy term.
InvestmentNet physical assets (investment minus disposals) in Goa, excluding land and building purchases and depreciation.
Resident of GoaBorn in Goa, or resident for 10+ years, or having a parent born in Goa, or the spouse of any such person.
Goan Graduates & FreshersGoan origin graduates with an IT degree/diploma, or graduates from Goan institutes. Freshers are recruited within 2 years of graduation.

Unit Classification — Determines Benefit Ceilings

ClassThreshold (Goan IT professionals on payroll)Capital Subsidy CapSpecial Allowance Cap
Smaller Business UnitFewer than 50 employees₹10 Lakh₹50 Lakh
Other Business UnitBetween 50 and 200 employees₹50 Lakh₹1 Crore
Mega Business UnitIn excess of 200 employees₹1 Crore₹2 Crore

The Goan Employment Gate — Clause 6.B.1

All fiscal incentives are scaled directly by the proportion of Goan origin employees or Goan Graduates on the unit's payroll at the end of the financial year. Employees must be on the rolls for at least 12 months:

Proportion of Goan / Goan Graduate EmployeesIncentive Percentage Payable
Up to 30% of employees on rolls50% of the eligible incentive
30% to 60% of employees on rolls75% of the eligible incentive
More than 60% of employees on rolls100% of the eligible incentive
Because of the 12-month payroll rule, late recruitment at the end of the year cannot be used to inflate the scaling percentage. Sourcing and hiring plans must be aligned to these gates from day one.
3. Fiscal Incentives

Detailed fiscal incentive rates and ceilings

A. Property and Premises

Incentive HeadSubsidy RateCeilingKey Preconditions
Land Rebate (Clause 6.B.2(a))One-time rebate at ₹40,000 per male and ₹50,000 per female employee, capped at 60% of land cost₹1.5 CroreDirect employment density of up to 80 sq ft per employee; 12-month minimum payroll tenure. Cannot combine with built-up space rebate.
Built-Up Space Rebate (Clause 6.B.2(b))One-time rebate up to 20% of the consideration cost in the registered Sale Deed₹1 CroreSame 80 sq ft per employee density and 12-month payroll rules apply. Cannot combine with land rebate.
Lease Rental Subsidy (Clause 6.B.3)Reimbursement of 50% of annual lease rentals (60% if ≥30% of employees are women) for 2 yearsPer percentage capUnit must be operational for at least one year prior to applying. Space can be leased from private third-parties or GIDC.
Lease Premium Refund (Clause 6.B.3(c))100% reimbursement of the upfront lease premium paid to GIDC or Government agenciesReimbursement for 2 yearsAllows units to additionally claim annual lease rentals after completing 1 year of commercial operations.

B. Capital, Duty, and Utilities Subsidies

Incentive HeadSubsidy Rate & ScopeCeiling
Capital Investment Subsidy (Clause 6.B.4)Up to 20% of investments made by new units during the policy term. Additional 10% for Mega units. Additional 10% if unit falls under Clause 4.c focus areas. Expansions are eligible.Smaller: ₹10 Lakh Other: ₹50 Lakh Mega: ₹1 Crore
Stamp Duty & Registration (Clause 6.B.5)100% reimbursement of all registration and stamp duty charges exceeding ₹100, paid at the end of 2 years of operations.Effective cost capped at ₹100
Power Bills Subsidy (Clause 6.B.6(a))20% subsidy on electricity charges (excluding duties and taxes) for 3 years from operations start.₹5 Lakh per annum per unit
Solar Power Subsidy (Clause 6.B.6(b))10% reimbursement on the capital cost of installing a Solar Power Generation Unit registered with GEDA.₹50 Lakh
Internet Bandwidth Subsidy (Clause 6.B.7)25% reimbursement on high-speed internet bandwidth bills for 3 years.₹5 Lakh per annum
Capital Investment Subsidy requires the unit to operate from the office space for more than 2 years before claiming. Physical asset schedules must exclude land, buildings, and depreciation.

C. Employment and IP Support

Incentive HeadRate & ScopeCeiling
Salary Subsidy (Freshers)Monthly matching grant of ₹10,000 per fresher (₹12,500 for female freshers) for 2 continuous years of operation.Per monthly rate
Campus Recruitment AssistanceOne-time grant of ₹10,000 per fresher recruited from Goan colleges. Extended to startup units.Per fresher
Patent Filing ReimbursementUp to ₹2.5 Lakh per successful domestic patent and up to ₹5 Lakh per successful international patent.₹25 Lakh per unit
Quality Certification SubsidyReimbursement of registration/certification cost. Claimable once for any number of certifications.₹5 Lakh per unit
Patent Filing Reimbursement is paid only upon successful grant of the patent. Unsuccessful applications are excluded.

D. Smaller Unit & Diaspora Incentives

  • Smaller Units Marketing: 50% exhibition rental cost reimbursement (limited to 9 sq m space) for national/international expos.
  • Performance Linked Grant: 5% of net income (EBIT) for smaller units showing ≥15% YoY turnover growth for 3 consecutive years, capped at ₹25 Lakh.
  • Interest Subsidy: 3-year subsidy on working capital loans for smaller units, capped at ₹5 Lakh per annum.
  • Diaspora Lease Subsidy: 100% rental rebate for the first 6 months, followed by ₹35/sq ft or 80% of rentals for 2 years.
  • Diaspora Capital Subsidy: Additional 10% capital investment subsidy. Requires Goan origin CEO/majority stake, Goa registration, and a minimum of 15 employees (60% Goan).

E. Special Triennial Incentive Allowance — Clause 6.B.13

Paid once at the end of every three-year period: ₹50 Lakh (Smaller Units), ₹1 Crore (Other Units), or ₹2 Crore (Mega Units). Payout requires cumulative compliance across five strict criteria:

  • Sustain ≥20% annual turnover growth for 3 consecutive years.
  • Maintain Goans or Goan Graduates at ≥75% of total headcount.
  • Maintain female employees at ≥60% of total headcount.
  • Ensure 100% of the Goan employees hold professional certifications under Clause 6.D.1.
  • Obtain at least one company-level quality certification during the policy period.

F. MNC Special Package — Clause 6.B.14

Multinational technology companies with a global turnover of USD 2.5 Billion or more, or companies developing innovative solutions, are eligible for customized, case-to-case incentive packages negotiated directly with the Empowered Committee.

4. Infrastructure, Governance & HR

Labour law self-certification, technology parks, and skilling

Technology Park & IT Village — Clause 6.A.1

The state is developing a Technology Park (minimum 15 lakh sq ft built-up area for 8,000–10,000 spaces) incorporating a dedicated IT Village (4 lakh sq ft, with 1 lakh sq ft plug-and-play). The facilities feature captive solar grids, 100% power backup, and high-speed fiber.

Governance & Labor Regulations — Clause 6.C.1

  • All IT/ITeS units in Goa are permitted to operate 24x7x365 in three shifts.
  • Exemption from routine inspections under all state labor laws, except those arising from specific complaints.
  • Self-certification allowed to verify regulatory labor compliance.

Human Capital Development — Clause 6.D

  • Individual Certification: Goan IT professionals receive 50% reimbursement on certified course fees that improve employability.
  • Group Training: IT units training Goan professionals via authorized training partners receive a 50% cost rebate.
  • Academic Collaboration: Faculty training, student MOOC rewards, and sending 10 technical teachers per year to premier national/international centers.
5. Conditions & Document Checklist

Required checklists and eligibility gates

Core Eligibility Conditions

ConditionThreshold / Precondition
Eligible ActivityIT Products, IT Software, IT Service, or ITeS (R&D services excluded).
Goan HeadcountIncentives scaled at 50%, 75%, or 100% based on Goan-origin or Goan Graduate payroll share (Clause 6.B.1).
Tenure on RollsEmployees must be on payroll for a minimum of 12 months to count toward the scaling percentage.
Occupancy LimitCapital investment subsidy requires active occupancy of the office space for >2 years.
Operational LimitLease rental subsidy requires the unit to be operational for ≥1 year before filing.
Density LimitProperty rebates require office spaces to support a density of up to 80 sq ft per employee.
Non-DuplicationExcludes units drawing benefits under other Goan state policies (e.g. Goa Startup Policy 2025).

Document Checklist — Core File

S. No.Document RequiredLinked Clause / PurposeStatus
1Scheme-specific application form submitted to DITECRequired for filing claims under DITEC notified schemesConfirmed
2Certificate of Incorporation & Goa address proofsEstablishes location and entity eligibilityIndicative
3Technical description of IT/ITeS activity and SIC/NIC codesVerifies compliance with Clause 2.A-C eligibilityConfirmed
4First commercial bill of sale or serviceEvidences the Commercial Operation Date (COD) under Clause 2.GConfirmed
5Employee register with Goan headcount and gender splitsCalculates Smaller/Other/Mega class and the Clause 6.B.1 scaleConfirmed
6Resident / Goan-origin proofs (birth certs, 10-year local residence)Required for Goan headcount validationIndicative
7IT-related degree/diploma certificatesVerifies Goan Graduate and Fresher statusIndicative
8PF/ESI statements and payroll registers (12-month logs)Confirms the 12-month employment tenure (Clause 6.B.1(b))Indicative
9Audited financial statements and EBIT detailsEstablishes Net Income for performance grantsConfirmed
10Aadhaar-linked unit bank accounts & cancelled chequeRequired under notified DITEC scheme rules for disbursementsIndicative
11Non-duplication declarationConfirms no concurrent benefits under other Goan schemesConfirmed

Document Checklist — Property and Annexures

S. No.Document RequiredLinked Clause / PurposeStatus
1Registered Sale Deed / Stamp RegistrationRequired to compute Land/Built-Up Area rebates based on Consideration AmountConfirmed
2Sponsor Guarantee FormPrecondition for property rebate disbursements (Clause 6.B.2(d))Confirmed
3Registered Lease Deed and rent receiptsRequired for Lease Rental Subsidy (50% or 60% rates)Confirmed
4GIDC premium receipt and allotment letterRequired for GIDC Lease Premium refund (Clause 6.B.3(c))Confirmed
5Fixed Asset Register & Capital Investment Invoice LogsRequired for Capital Subsidy (excludes land, building, and depreciation)Confirmed
6Zoning focus mapping (AI, ML, IoT, Blockchain, etc.)Unlocks the 10% focus-area bonus capital subsidy (Clause 6.B.4(d))Confirmed
7Stamp duty and registration fee challansUnlocks Registration & Stamp Duty subsidy (effective cost capped at ₹100)Confirmed
8Power bills showing energy charge breakdownClaiming the 3-year 20% power subsidy (capped at ₹5 Lakh/yr)Confirmed
9GEDA Solar Registration and ETP cost logsClaiming 10% solar subsidy (cap ₹50 Lakh) or ETP capital grant (cap ₹10 Lakh)Confirmed
10Fresher degrees and campus recruitment logs from Goan collegesSalary Subsidy (₹10k-12.5k/Fresher/month) and Campus Assistance (₹10k/Fresher)Confirmed
11Successful Patent grant certificates (domestic/intl) and fee billsClaiming Patent Filing Reimbursement (₹2.5 Lakh domestic, ₹5 Lakh intl)Confirmed
12Quality certification certificates and audit invoicesQuality Certification Reimbursement (max ₹5 Lakh)Confirmed
13Exhibition invoices (max 9 sq m) and prior DITEC approvalMarketing support for Smaller Business Units (50% rebate)Confirmed
14Goan Diaspora residency, CEO share proofs, and payroll logsUnlocks Goan Diaspora capital and lease rental subsidiesConfirmed
15Growth, gender, and universal certification recordsUnlocks the triennial Special Incentive Allowance (₹50 Lakh-₹2 Crore)Confirmed
6. Procedure

Step-by-Step Application Process

  1. 1Classify the unit: Establish status as New, Existing, or Expansion, and determine size (Smaller, Other, Mega) based on local payroll size.
  2. 2Reconcile Goan headcount: Check Goan and Goan Graduate share to determine the Clause 6.B.1 scaling percentage (50%, 75%, or 100%).
  3. 3Check double-dipping: Verify that the unit is not drawing benefits under the Goa Startup Policy 2025 or GIDC incentives for the same heads.
  4. 4Verify tenure limits: Ensure the unit has occupied the office space for >2 years for the capital subsidy, and has been operating for ≥1 year for lease rentals.
  5. 5Check focus domains: Map the unit's tech stack to Clause 4.c focus areas (AI, ML, IoT, Blockchain, etc.) to access the 10% bonus capital subsidy.
  6. 6Compile documents: Gatherregistered sale deeds, premium receipts, certified salary ledgers, bandwidth invoices, and successful patent grants.
  7. 7Submit via single window: Log onto the state web portal to register and upload the core file and head-specific checklists.
  8. 8Monitor timelines: Approvals are processed within 90 working days of complete filing. Track property rebate tranches and annual operating claims.
7. Institutional Mechanism

Empowered Committee and Advisory Councils

BodyRole under the Policy
Empowered Committee (Chief-Minister-chaired)Guidance, dispute resolution, grant approvals, and negotiating customized packages for Mega and MNC units.
Goa IT Advisory CouncilThink tank and advisory body chaired by the CM to provide industry insights.
DITEC (Nodal Department)Drafts guidelines, updates certified course lists, support the single window, and staffs private sector professionals.
HPC/EC Decisions: The Chief Minister chairs the Empowered Committee, whose decisions on interpretations, disputes, and approvals are final and binding. No appellate forum exists within the policy; legal actions are restricted to Goa jurisdiction.