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GATAVIA GLOBAL · India

Touristische Vermietung in Indien

Guía profesional Gatavia de homestays, B&B y alquiler turístico en India: regulación por Estado, Goa, Kerala, Delhi, Karnataka, Himachal, Uttarakhand, GST, huéspedes e inversión.

Information geprüft: 26.08.2026
GATAVIA

India es uno de los mayores mercados turísticos del mundo y su alojamiento alternativo está regulado de forma muy descentralizada. No existe una licencia STR nacional única: la ruta real depende del Estado/UT, municipio, categoría de alojamiento y uso del inmueble.

Delhi/NCR, Goa, Kerala, Mumbai/Maharashtra, Bengaluru/Karnataka, Rajasthan, Himachal Pradesh, Uttarakhand, Uttar Pradesh, Hyderabad, Chennai y Puducherry cubren business, heritage, beach, wellness, mountain, spiritual, wedding y domestic-weekend demand.

Tourismusmarkt in Indien

Daten, Kontext und zentrale Kennzahlen des Tourismusmarktes.

turismo

20,22 millones de international tourist arrivals en 2025

Official Ministry figure.

Zeitraum: 2025
demand

20,22 millones de llegadas internacionales en 2025

El portal oficial revisado sitúa las International Tourist Arrivals de 2025 en 20,22 millones.

Zeitraum: 2025
demand

4.287 millones de visitas turísticas domésticas en 2025

La demanda doméstica domina estructuralmente el turismo indio.

Zeitraum: 2025
supply

188.077 unidades de alojamiento en la base estadística oficial

El portal oficial cuantifica un universo muy amplio de oferta formal y no clasificada.

Zeitraum: 2026 dashboard
turismo
-8,07 %

9,15 millones de foreign tourist arrivals

-8,07% interanual.

Zeitraum: 2025
turismo
+45,55 %

4,287 mil millones de domestic tourist visits

+45,55% according to official dashboard.

Zeitraum: 2025
turismo
+21,36 %

25,27 millones de foreign tourist visits

+21,36%.

Zeitraum: 2025
economia

84,63 millones de empleos turísticos

Direct + indirect on official dashboard.

Zeitraum: 2025/26
alojamiento

188.077 accommodation units en la base oficial

Formal stock tracked by tourism systems.

Zeitraum: 2026
fiscalidad

5% GST para accommodation ≤₹7.500/día

Mandatory and without ITC.

Zeitraum: 2026

Regulatorische Hinweise

high

Foreign non-resident buyers face FEMA restrictions

Direct personal acquisition is generally not a standard route for foreign nationals of non-Indian origin resident outside India.

high

No national STR day cap

Do not invent a single 90/180-day India rule.

high

Goa residential tourism use needs Society/RWA NOC

Current application explicitly requests it.

high

Karnataka updated Homestay Guidelines in 2026

Current portal lists 29-04-2026 guidelines and 27-04-2026 circular.

high

5% GST ≤₹7.500 is mandatory without ITC

Effective 22/09/2025.

high

OCI guests included in current Form C notice

FRRO portal includes OCI Cardholders.

high

Himachal Home Stay Rules 2025 are current baseline

Registration is mandatory.

Rechtlicher Rahmen

national

Homestay regulation is mainly State/local

Sí.

Central standards coexist with State/UT and local rules on registration, residence, rooms, NOCs and operation.

national

Form C alcanza también a huéspedes OCI

OCI ya no debe tratarse como excepción del Form C.

El portal FRRO vigente indica que todos los accommodators, hotels y establecimientos están legalmente obligados a cumplimentar Form A/Form C respecto de todos los extranjeros, incluidos OCI Cardholders, conforme a la Immigration and Foreigners Act 2025.

national

Incredible India / NIDHI classification exists

Sí.

Central common standards provide classification and NIDHI registration but do not displace State/local requirements.

national

Form C obligatorio para extranjeros

Sí.

Current FRRO notice states all accommodators must file Form A/Form C for foreigners, including OCI cardholders.

mixed

Goa tourism registration and NOCs

Required.

Current Goa Online procedure requests fire NOC, ownership/lease proof, society/RWA NOC for residential tourist use, insurance, PAN and GST if applicable.

mixed

Himachal Home Stay Rules 2025 require registration

Sí.

No Home Stay may operate unless registered; e-Services, inspection and 1/3-year certificates apply.

mixed

Uttarakhand cited scheme: family resident and 1-6 rooms

Sí.

Published criteria: statewide except municipal-corporation areas; residential premises; owner/leaseholder family lives there; 1-6 rooms; registration mandatory.

Besteuerung touristischer Vermietung

GST accommodation reform

Accommodation ≤₹7.500: 5% GST sin ITC

5

GST: umbral general de registro para servicios de INR 20 lakh

Alojamiento <= INR 7.500: 5% sin ITC y obligación de reversión

5
GST accommodation

Accommodation >₹7.500: premium GST bracket

18
AY 2026-27 new tax regime

New individual regime: 30% above ₹24 lakh

30
Income from House Property

House-property: 30% standard deduction

30
Profits and gains of business/profession

Serviced accommodation may be business income

GST registration

GST registration status must be assessed by operator

Regulatorische und Marktentwicklung

25.08.2026

India actualiza sus indicadores oficiales 2025/2026

El portal del Ministry of Tourism consolida llegadas, visitas domésticas y oferta de alojamiento.

24.08.2026

Gatavia India review 2026

National/state regulation, tax, foreign guests and investment mapped.

17.08.2026

Karnataka registered-homestay list updated

Portal exposes active registrations and expiry dates.

29.04.2026

Karnataka Notified Homestay Guidelines

Current guideline set.

27.04.2026

Karnataka Homestay Circular 2026

Precedes notified guidelines.

15.12.2025

Roadmap to sustainable homestay tourism

Government highlights NITI recommendations and State best practices.

22.09.2025

GST ≤₹7.500 reduced to 5% without ITC

Major hospitality tax reform.

22.08.2025

NITI releases Rethinking Homestays

State regulatory diversity documented.

01.06.2025

Himachal Home Stay Rules 2025

Mandatory registration baseline.

21.02.2025

Kerala 2025 homestay approvals

Current scheme remains active.

16.01.2020

Kerala revises homestay classification

Current orders reference 2020 revision.

01.01.2007

Delhi B&B framework

Host-resident residential B&B model formalised.

PROFESSIONELLE INHALTE

Gatavia Professional Dossier · Indien

Erweiterte Analyse für Eigentümer, Verwalter und Investoren.

01

Due Diligence

Professionelle Prüfungen vor Kauf, Betrieb oder Umwandlung einer touristischen Unterkunft.

🔒 Geschützter Inhalt
02

Erweiterte Regulierung

Vertiefte Analyse von Anforderungen, Beschränkungen, Risiken und regulatorischen Szenarien.

🔒 Geschützter Inhalt
03

Professionelle Steueranalyse

Erweiterte steuerliche Behandlung und Themen mit besonderem Prüfbedarf.

🔒 Geschützter Inhalt
04

Professioneller Betrieb

Prozesse, wiederkehrende Pflichten und Dokumentenkontrolle.

🔒 Geschützter Inhalt
05

Regionaler Radar

Analyse von Gebieten und Städten mit unterschiedlichen Markt- oder Regulierungsbedingungen.

🔒 Geschützter Inhalt
06

Investoren

Risiken, Kosten, Rentabilität und Kriterien vor einer Investitionsentscheidung.

🔒 Geschützter Inhalt
07

Verwalter

Compliance, Vertretung, Reporting, Dokumentation und professionelles Management.

🔒 Geschützter Inhalt
08

Kennzahlen und Hinweise

Professionelle Kennzahlen zu Markt, Nachfrage, Risiko und regulatorischer Entwicklung.

🔒 Geschützter Inhalt

Dieses Dossier ist in Gatavia Land und Gatavia Global enthalten.

Quellen und Referenzbehörden

Department of Tourism, Government of Goa
Homestay and Bed & Breakfast Policy
FRRO / Ministry of Home Affairs
Form C - Foreigners accommodation reporting
Income Tax Department
Tax rates for AY 2026-27
Ministry of Tourism, Government of India
India Tourism Data Dashboard 2025-2026
Ministry of Tourism, Government of India
Annual Report 2025-26
Ministry of Tourism, Government of India
India Tourism Data Portal — 2025/2026 dashboard
Press Information Bureau / GST Council
56th GST Council FAQs - Hotel Accommodation
Uttarakhand Tourism Development Board
Homestay Eligibility Criteria
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