turismo
20,22 millones de international tourist arrivals en 2025
Official Ministry figure.
Period: 2025
GATAVIA GLOBAL · India
Short-term rentals in India
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 reviewed: 08/26/2026
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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.
Tourism market in India
Data, context and key indicators for the tourism market.
demand
20,22 millones de llegadas internacionales en 2025
El portal oficial revisado sitúa las International Tourist Arrivals de 2025 en 20,22 millones.
Period: 2025
demand
4.287 millones de visitas turísticas domésticas en 2025
La demanda doméstica domina estructuralmente el turismo indio.
Period: 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.
Period: 2026 dashboard
turismo
-8,07 %
9,15 millones de foreign tourist arrivals
-8,07% interanual.
Period: 2025
turismo
+45,55 %
4,287 mil millones de domestic tourist visits
+45,55% according to official dashboard.
Period: 2025
turismo
+21,36 %
25,27 millones de foreign tourist visits
+21,36%.
Period: 2025
economia
84,63 millones de empleos turísticos
Direct + indirect on official dashboard.
Period: 2025/26
alojamiento
188.077 accommodation units en la base oficial
Formal stock tracked by tourism systems.
Period: 2026
fiscalidad
5% GST para accommodation ≤₹7.500/día
Mandatory and without ITC.
Period: 2026
Regulatory alerts
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.
Regulatory framework
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.
Short-term rental taxation
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
Regulatory and market evolution
08/25/2026
India actualiza sus indicadores oficiales 2025/2026
El portal del Ministry of Tourism consolida llegadas, visitas domésticas y oferta de alojamiento.
08/24/2026
Gatavia India review 2026
National/state regulation, tax, foreign guests and investment mapped.
08/17/2026
Karnataka registered-homestay list updated
Portal exposes active registrations and expiry dates.
04/29/2026
Karnataka Notified Homestay Guidelines
Current guideline set.
04/27/2026
Karnataka Homestay Circular 2026
Precedes notified guidelines.
12/15/2025
Roadmap to sustainable homestay tourism
Government highlights NITI recommendations and State best practices.
09/22/2025
GST ≤₹7.500 reduced to 5% without ITC
Major hospitality tax reform.
08/22/2025
NITI releases Rethinking Homestays
State regulatory diversity documented.
06/01/2025
Himachal Home Stay Rules 2025
Mandatory registration baseline.
02/21/2025
Kerala 2025 homestay approvals
Current scheme remains active.
01/16/2020
Kerala revises homestay classification
Current orders reference 2020 revision.
01/01/2007
Delhi B&B framework
Host-resident residential B&B model formalised.
PROFESSIONAL CONTENT
Gatavia Professional 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.
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05
Territorial radar
Assessment of territories, cities and areas with different market or regulatory conditions.
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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
Department of Tourism, Government of Goa
Homestay and Bed & Breakfast PolicyDepartment of Tourism, Karnataka
Official Karnataka Homestay Registration Guidelines — May 2026Department of Tourism, Kerala
Homestay classification scheme — 2026 updateDepartment of Tourism, Rajasthan
Rajasthan Homestay (Paying Guest House) Scheme 2026FRRO / Ministry of Home Affairs
Form C portal — legal obligation including OCI cardholdersFRRO / Ministry of Home Affairs
Form C - Foreigners accommodation reportingGovernment of Goa
Registration of Hotel/Guest House/Homestay/Bed and BreakfastGovernment of Goa
TIME and C-Form compliance advisoryGST Council / PIB
56th GST Council — hotel accommodation GST reformHimachal Pradesh Tourism
Himachal Pradesh Home Stay Rules 2025Income Tax Department
Income from House Property - Income-tax Act 2025Income Tax Department
Tax rates for AY 2026-27Income Tax Department
Section 24 — deductions from income from house propertyKarnataka Tourism
Karnataka Tourism Trade - Homestay Guidelines 29-04-2026Karnataka Tourism
Official Karnataka Homestay Registration Guidelines 2026Kerala Tourism
Homestay Classification Scheme - 2025 approvalsMaharashtra Tourism
Maharashtra Tourism Policy 2024 - amended June 2025Ministry of Tourism / NIDHI+
Common national standards for Incredible India B&B and HomestaysMinistry of Tourism / NIDHI+
Current guidelines 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 Portal — 2025/2026 dashboardPress Information Bureau / GST Council
56th GST Council FAQs - Hotel AccommodationReserve 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
Homestay Eligibility CriteriaPROFESSIONAL PDF GUIDE
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