
Goa Information Technology Policy 2018
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.
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The policy is positioned to address the evolution of the global IT market, where simple labor arbitrage has been superseded by automation, software-as-a-service, and AI.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
| Pillar | What it delivers | Policy Clause |
|---|---|---|
| Infrastructure Development | Technology Park (15 lakh sq ft), IT Village (4 lakh sq ft), warm shells, and plug-and-play spaces on lease. | Clause 6.A |
| Fiscal Incentives | 14 incentive heads covering property, lease, capital, stamp duty, power, internet, salary, and patent costs. | Clause 6.B |
| Governance & EoDB | 24x7x365 shifts, labour law self-certification/inspection exemptions, and a 90-working-day approval clock. | Clause 6.C |
| Human Capital Development | Professional certification reimbursement, Centers of Excellence, and MOOC training programs. | Clause 6.D |
What qualifies, and how the unit is classified
Key Definitions
| Term | Definition under the Policy |
|---|---|
| IT Service | Application 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 Unit | An IT industry unit registered or established in Goa that commences operations after the policy notification date. |
| Expansion Unit | An existing unit investing >50% of its current investment and increasing its Goan headcount by at least 50% during the policy term. |
| Investment | Net physical assets (investment minus disposals) in Goa, excluding land and building purchases and depreciation. |
| Resident of Goa | Born in Goa, or resident for 10+ years, or having a parent born in Goa, or the spouse of any such person. |
| Goan Graduates & Freshers | Goan 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
| Class | Threshold (Goan IT professionals on payroll) | Capital Subsidy Cap | Special Allowance Cap |
|---|---|---|---|
| Smaller Business Unit | Fewer than 50 employees | ₹10 Lakh | ₹50 Lakh |
| Other Business Unit | Between 50 and 200 employees | ₹50 Lakh | ₹1 Crore |
| Mega Business Unit | In 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 Employees | Incentive Percentage Payable |
|---|---|
| Up to 30% of employees on rolls | 50% of the eligible incentive |
| 30% to 60% of employees on rolls | 75% of the eligible incentive |
| More than 60% of employees on rolls | 100% of the eligible incentive |
Detailed fiscal incentive rates and ceilings
A. Property and Premises
| Incentive Head | Subsidy Rate | Ceiling | Key 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 Crore | Direct 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 Crore | Same 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 years | Per percentage cap | Unit 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 agencies | Reimbursement for 2 years | Allows units to additionally claim annual lease rentals after completing 1 year of commercial operations. |
B. Capital, Duty, and Utilities Subsidies
| Incentive Head | Subsidy Rate & Scope | Ceiling |
|---|---|---|
| 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 |
C. Employment and IP Support
| Incentive Head | Rate & Scope | Ceiling |
|---|---|---|
| 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 Assistance | One-time grant of ₹10,000 per fresher recruited from Goan colleges. Extended to startup units. | Per fresher |
| Patent Filing Reimbursement | Up to ₹2.5 Lakh per successful domestic patent and up to ₹5 Lakh per successful international patent. | ₹25 Lakh per unit |
| Quality Certification Subsidy | Reimbursement of registration/certification cost. Claimable once for any number of certifications. | ₹5 Lakh per unit |
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.
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.
Required checklists and eligibility gates
Core Eligibility Conditions
| Condition | Threshold / Precondition |
|---|---|
| Eligible Activity | IT Products, IT Software, IT Service, or ITeS (R&D services excluded). |
| Goan Headcount | Incentives scaled at 50%, 75%, or 100% based on Goan-origin or Goan Graduate payroll share (Clause 6.B.1). |
| Tenure on Rolls | Employees must be on payroll for a minimum of 12 months to count toward the scaling percentage. |
| Occupancy Limit | Capital investment subsidy requires active occupancy of the office space for >2 years. |
| Operational Limit | Lease rental subsidy requires the unit to be operational for ≥1 year before filing. |
| Density Limit | Property rebates require office spaces to support a density of up to 80 sq ft per employee. |
| Non-Duplication | Excludes units drawing benefits under other Goan state policies (e.g. Goa Startup Policy 2025). |
Document Checklist — Core File
| S. No. | Document Required | Linked Clause / Purpose | Status |
|---|---|---|---|
| 1 | Scheme-specific application form submitted to DITEC | Required for filing claims under DITEC notified schemes | Confirmed |
| 2 | Certificate of Incorporation & Goa address proofs | Establishes location and entity eligibility | Indicative |
| 3 | Technical description of IT/ITeS activity and SIC/NIC codes | Verifies compliance with Clause 2.A-C eligibility | Confirmed |
| 4 | First commercial bill of sale or service | Evidences the Commercial Operation Date (COD) under Clause 2.G | Confirmed |
| 5 | Employee register with Goan headcount and gender splits | Calculates Smaller/Other/Mega class and the Clause 6.B.1 scale | Confirmed |
| 6 | Resident / Goan-origin proofs (birth certs, 10-year local residence) | Required for Goan headcount validation | Indicative |
| 7 | IT-related degree/diploma certificates | Verifies Goan Graduate and Fresher status | Indicative |
| 8 | PF/ESI statements and payroll registers (12-month logs) | Confirms the 12-month employment tenure (Clause 6.B.1(b)) | Indicative |
| 9 | Audited financial statements and EBIT details | Establishes Net Income for performance grants | Confirmed |
| 10 | Aadhaar-linked unit bank accounts & cancelled cheque | Required under notified DITEC scheme rules for disbursements | Indicative |
| 11 | Non-duplication declaration | Confirms no concurrent benefits under other Goan schemes | Confirmed |
Document Checklist — Property and Annexures
| S. No. | Document Required | Linked Clause / Purpose | Status |
|---|---|---|---|
| 1 | Registered Sale Deed / Stamp Registration | Required to compute Land/Built-Up Area rebates based on Consideration Amount | Confirmed |
| 2 | Sponsor Guarantee Form | Precondition for property rebate disbursements (Clause 6.B.2(d)) | Confirmed |
| 3 | Registered Lease Deed and rent receipts | Required for Lease Rental Subsidy (50% or 60% rates) | Confirmed |
| 4 | GIDC premium receipt and allotment letter | Required for GIDC Lease Premium refund (Clause 6.B.3(c)) | Confirmed |
| 5 | Fixed Asset Register & Capital Investment Invoice Logs | Required for Capital Subsidy (excludes land, building, and depreciation) | Confirmed |
| 6 | Zoning focus mapping (AI, ML, IoT, Blockchain, etc.) | Unlocks the 10% focus-area bonus capital subsidy (Clause 6.B.4(d)) | Confirmed |
| 7 | Stamp duty and registration fee challans | Unlocks Registration & Stamp Duty subsidy (effective cost capped at ₹100) | Confirmed |
| 8 | Power bills showing energy charge breakdown | Claiming the 3-year 20% power subsidy (capped at ₹5 Lakh/yr) | Confirmed |
| 9 | GEDA Solar Registration and ETP cost logs | Claiming 10% solar subsidy (cap ₹50 Lakh) or ETP capital grant (cap ₹10 Lakh) | Confirmed |
| 10 | Fresher degrees and campus recruitment logs from Goan colleges | Salary Subsidy (₹10k-12.5k/Fresher/month) and Campus Assistance (₹10k/Fresher) | Confirmed |
| 11 | Successful Patent grant certificates (domestic/intl) and fee bills | Claiming Patent Filing Reimbursement (₹2.5 Lakh domestic, ₹5 Lakh intl) | Confirmed |
| 12 | Quality certification certificates and audit invoices | Quality Certification Reimbursement (max ₹5 Lakh) | Confirmed |
| 13 | Exhibition invoices (max 9 sq m) and prior DITEC approval | Marketing support for Smaller Business Units (50% rebate) | Confirmed |
| 14 | Goan Diaspora residency, CEO share proofs, and payroll logs | Unlocks Goan Diaspora capital and lease rental subsidies | Confirmed |
| 15 | Growth, gender, and universal certification records | Unlocks the triennial Special Incentive Allowance (₹50 Lakh-₹2 Crore) | Confirmed |
Step-by-Step Application Process
- 1Classify the unit: Establish status as New, Existing, or Expansion, and determine size (Smaller, Other, Mega) based on local payroll size.
- 2Reconcile Goan headcount: Check Goan and Goan Graduate share to determine the Clause 6.B.1 scaling percentage (50%, 75%, or 100%).
- 3Check double-dipping: Verify that the unit is not drawing benefits under the Goa Startup Policy 2025 or GIDC incentives for the same heads.
- 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.
- 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.
- 6Compile documents: Gatherregistered sale deeds, premium receipts, certified salary ledgers, bandwidth invoices, and successful patent grants.
- 7Submit via single window: Log onto the state web portal to register and upload the core file and head-specific checklists.
- 8Monitor timelines: Approvals are processed within 90 working days of complete filing. Track property rebate tranches and annual operating claims.
Empowered Committee and Advisory Councils
| Body | Role 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 Council | Think 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. |