tourism
20.22 million international arrivals in 2025
The reviewed official portal places International Tourist Arrivals in 2025 at 20.22 million.
Period: 2025
GATAVIA GLOBAL · Gatavia India
Short-term rentals in India
This section explains how short-term rental operates in India and how to correctly separate the various legal, fiscal, and operational layers. The specific answer depends on the type of property, the method of exploitation, and the applicable rules.
✓ Information reviewed: 08/26/2026
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GATAVIA
This section explains how to analyze the market, profitability, and investment in India without confusing the different legal, fiscal, and operational layers. The specific answer depends on the type of property, the form of exploitation, and the rules applicable to the case. Specific and verified data is presented below in the Gatavia information block.
The investment analysis must separate general tourism data from the actual metrics of a specific dwelling. National or regional overnight stays help understand demand, but do not equate to occupancy, average price, or the profitability of a property.
Tourism market in India
Data, context and key indicators for the tourism market.
demand
20.22 million international arrivals in 2025
The reviewed official portal places International Tourist Arrivals in 2025 at 20.22 million.
Period: 2025
demand
4.287 million domestic tourist visits in 2025
Domestic demand structurally dominates Indian tourism.
Period: 2025
supply
188,077 accommodation units in the official statistical base
The official portal quantifies a very broad universe of formal and unclassified offerings.
Period: 2026 dashboard
tourism
-8,07 %
9.15 million foreign tourist arrivals
-8.07% year-on-year.
Period: 2025
tourism
+45,55 %
4.287 million domestic tourist visits in 2025
Domestic demand structurally dominates Indian tourism.
Period: 2025
tourism
+21,36 %
Foreign tourist visits 2025
Foreign tourist visits 2025 Value: 25.27 million Reference year: 2025 Scope: India Interpretation: +21.36% YoY.
Period: 2025
accommodation
188,077 accommodation units in the official statistical base
The official portal quantifies a very broad universe of formal and unclassified offerings.
Period: 2026 dashboard
taxation
Accommodation ≤₹7,500: 5% GST without ITC
Accommodation ≤₹7,500: 5% GST without ITC Applicable rate: mandatory without ITC Tax base: Value per unit of accommodation/day ≤₹7,500. Exceptions: The registration/exemption rules still apply. Verified example: Room of ₹6,000 → ₹300 GST.
Period: 2026
Regulatory alerts
Public information is not yet available for this section.
Regulatory framework
national
Form C also applies to OCI guests
OCI should no longer be treated as an exception of Form C.
Form C also applies to OCI guests Application: Accommodation providers hosting foreigners/OCI Verified rule: OCI should no longer be treated as an exception of Form C. Timing: For each stay subject to the regime. Legal reference: Immigration and Foreigners Act 2025 / FRRO Form C Portal
national
Incredible India / there exists NIDHI classification
Yes.
Incredible India / there exists NIDHI classification Verified rule: Yes. Conditions: Central eligibility. Timing: In classification. Legal reference: NIDHI Guidelines
national
Mandatory Form C for foreigners
Yes.
Mandatory Form C for foreigners Application: Hostel operators hosting foreigners Verified rule: Yes. Conditions: Foreign/OCI guests. Exceptions: The operational procedure varies according to the jurisdiction of the FRRO. Timing: According to the immigration procedure. Legal reference: Current notice from the FRRO portal
mixed
Tourism registration in Goa and NOCs
Required.
Tourism registration in Goa and NOCs Application: Hotel/Guest House/Accommodation/Hostel Verified rule: Required. Conditions: Accommodation in Goa. Exceptions: Documents vary by property. Timing: Before starting the activity. Legal reference: Goa Online 2026
mixed
The Himachal Home Stay regulations 2025 require registration
Yes.
The Himachal Home Stay regulations 2025 require registration Application: Home Stay units Verified rule: Yes. Conditions: Meet the current requirements of the standard. Exceptions: Transitional provisions for previous schemes. Timing: Before starting the activity. Legal reference: HP Home Stay Rules 2025
Short-term rental taxation
Taxation
Accommodation ≤₹7,500: 5% GST without ITC
5
GST: umbral general de registro para servicios de INR 20 lakh
GST: umbral general de registro para servicios de INR 20 lakh
Accommodation ≤₹7,500: 5% GST without ITC
Accommodation ≤₹7,500: 5% GST without ITC
5
Taxation
Accommodation >₹7,500: premium GST category
18
Taxation
New individual regime: 30% on ₹24 lakh
30
Taxation
House-property: 30% standard deduction
30
Taxation
Serviced accommodation may be business income
Taxation
GST registration status must be assessed by operator
Regulatory and market evolution
08/17/2026
Updated guidelines on Homestay of Karnataka in 2026
The current portal lists the guidelines from 29-04-2026 and the circular from 27-04-2026.
04/29/2026
Updated guidelines on Homestay of Karnataka in 2026
The current portal lists the guidelines from 29-04-2026 and the circular from 27-04-2026.
04/27/2026
Updated guidelines on Homestay of Karnataka in 2026
The current portal lists the guidelines from 29-04-2026 and the circular from 27-04-2026.
09/22/2025
5% GST ≤₹7,500 is mandatory without ITC
Effective from 22/09/2025.
06/01/2025
The Himachal Home Stay regulations 2025 require registration
Yes.
PROFESSIONAL CONTENT
Gatavia Professionelles Dossier · India
Advanced analysis for owners, managers and investors who need to go beyond public information.
01
Due diligence
Professional checks before purchasing, operating or converting short-term accommodation.
🔒 Protected content
02
Advanced regulation
In-depth analysis of requirements, restrictions, risks and regulatory scenarios.
🔒 Protected content
03
Professional taxation
Advanced tax treatment, scenarios and issues requiring special attention.
🔒 Protected content
04
Professional operations
Processes, recurring obligations and documentary control.
🔒 Protected content
05
Territorial radar
Assessment of territories, cities and areas with different market or regulatory conditions.
🔒 Protected content
06
Investors
Risks, costs, profitability, scenarios and criteria before making an investment decision.
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07
Managers
Compliance, representation, reporting and professional management for third parties.
🔒 Protected content
08
Metrics and alerts
Professional indicators covering market, demand, risk and regulatory evolution.
🔒 Protected content
This dossier is included with Gatavia Country and Gatavia Global.
Sources and reference authorities
CBIC
CBICDelhi Tourism
Delhi TourismDepartment of Tourism, Government of Goa
Department of Tourism, Government of GoaDepartment of Tourism, Karnataka
Department of Tourism, KarnatakaDepartment of Tourism, Kerala
Department of Tourism, KeralaDepartment of Tourism, Rajasthan
Department of Tourism, RajasthanFRRO / Ministry of Home Affairs
Form C - Foreigners accommodation reportingFRRO / Ministry of Home Affairs
Form C - Foreigners accommodation reportingGovernment of Goa
Government of GoaGovernment of Goa
Government of GoaGST Council / PIB
GST Council / PIBHimachal Pradesh Tourism
Himachal Pradesh TourismIncome Tax Department
Income from House Property - Income-tax Act 2025Income Tax Department
Tax rates for AY 2026-27Income Tax Department
Income Tax DepartmentKarnataka Tourism
Karnataka TourismKarnataka Tourism
Karnataka TourismKerala Tourism
Kerala TourismMaharashtra Tourism
Maharashtra TourismMinistry of Tourism / NIDHI+
Common national standards for Incredible India B&B and HomestaysMinistry of Tourism / NIDHI+
Common national standards for Incredible India B&B and HomestaysMinistry of Tourism / PIB
Roadmap to Sustainable Homestay TourismMinistry of Tourism, Government of India
India Tourism Data Dashboard 2025-2026Ministry of Tourism, Government of India
Annual Report 2025-26Ministry of Tourism, Government of India
India Tourism Data Dashboard 2025-2026NITI Aayog
NITI AayogPress Information Bureau / GST Council
Press Information Bureau / GST CouncilReserve Bank of India
Acquisition of Immovable Property by Foreign NationalsReserve Bank of India
Purchase of immovable property in India by non-resident individuals — FAQsUttarakhand Tourism Development Board
Uttarakhand Tourism Development BoardPROFESSIONAL PDF GUIDE
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Gatavia organises professional information for information and management purposes. General information does not replace legal, tax or technical advice tailored to a particular case.