o Additional 5% subsidy for unserved destinations in Tier 2 or lower cities, women entrepreneurs and SC/ST/Backward classes, Focus Tourism Destinations (as notified by the Department)

o Sum of all incentives capped at 30%

o Land purchased (only the eligibile part) included in ECI

o PPP projects can also avail incentives

Interest subsidy
o 5% for a period of 5 years on a bank loan upto INR 5 crore
o Unit can apply for either capital or interest subsidy

Industry status to hotels and resorts
o House tax (Property tax) and Water sewerage tax levied at Industry rates. Electricity duty shall be charged as per industry rates.
o Construction permitted in notified industrial areas

Stamp duty exemption@ 100% (1st Transaction)

Land Conversion and Development charges@ 100%

Employment Generation subsidy: 100% reimbursement of EPF expenditure for a period of 5 years

Specially-abled friendly units: Payroll assistance of INR 1500 per month per worker

Revival of scarce art & culture@ INR 5 lakh granted to an individual or group involved

Incentives for ICT Enablement
o One time assistance of 25% of the cost of procuring equipment
o 25% subsidy to promotional content using technology, AI and metaverse
o Financial assistance for introduction of ICT in tourism

Support to Responsible Tourism:
o 75% reimbursement of the cost of carrying out an energy audit
o 20% reimbursement of capital cost of setting up a sewerage plant
o 50% reimbursement of green certification fee
o 100% reimbursement on achieving Responsible Tourism Society of India certifications

Assistance for research in travel/hospitality sector: Financial assistance to 5 projects to recognized travel associations, management institutes and hospitality bodies

Marketing and Promotion Assistance: 50% of the space rent – INR 30,000 per national event and INR 1 lakh per international event

Support for MICE activities: 50% reimbursement on cost of international conferences in accordance with the standards

Assistance for YUVA tourism: One-time grant of INR 10000 provided to youth clubs within government educational institutes

State Tourism Awards: Upto INR 1 lakh prize money to various tourism units

Special incentives for Heritage Hotels
o 25% subsidy on capital cost without disturbing the architecture
o Self-expenditure and loan considered as Eligible Capital Investment
o 5% subsidy for a period of 5 years on a bank loan upto INR 5 crore
o 100% exemption on stamp duty and land use conversion
o 50% reimbursement on Excise license fees of first year
o Offer signages along key routes and publicity and broadcasting
o Avail both capital subsidy and interest subsidy