turismo
20,22 millones de international tourist arrivals en 2025
Official Ministry figure.
Período: 2025
GATAVIA GLOBAL · India
Alojamento turístico em Índia
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.
✓ Informação revista: 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.
Mercado turístico de Índia
Dados, contexto e principais indicadores do mercado turístico.
demand
20,22 millones de llegadas internacionales en 2025
El portal oficial revisado sitúa las International Tourist Arrivals de 2025 en 20,22 millones.
Período: 2025
demand
4.287 millones de visitas turísticas domésticas en 2025
La demanda doméstica domina estructuralmente el turismo indio.
Período: 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.
Período: 2026 dashboard
turismo
-8,07 %
9,15 millones de foreign tourist arrivals
-8,07% interanual.
Período: 2025
turismo
+45,55 %
4,287 mil millones de domestic tourist visits
+45,55% according to official dashboard.
Período: 2025
turismo
+21,36 %
25,27 millones de foreign tourist visits
+21,36%.
Período: 2025
economia
84,63 millones de empleos turísticos
Direct + indirect on official dashboard.
Período: 2025/26
alojamiento
188.077 accommodation units en la base oficial
Formal stock tracked by tourism systems.
Período: 2026
fiscalidad
5% GST para accommodation ≤₹7.500/día
Mandatory and without ITC.
Período: 2026
Alertas regulamentares
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.
Quadro regulamentar
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.
Fiscalidade do alojamento turístico
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
Evolução regulamentar e do mercado
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.
CONTEÚDO PROFISSIONAL
Dossier Profissional Gatavia · Índia
Análise avançada para proprietários, gestores e investidores.
01
Due diligence
Verificações profissionais antes de comprar, explorar ou transformar um alojamento turístico.
🔒 Conteúdo protegido
02
Regulamentação avançada
Análise aprofundada de requisitos, limitações, riscos e cenários regulamentares.
🔒 Conteúdo protegido
03
Fiscalidade profissional
Tratamento fiscal avançado e questões que exigem especial atenção.
🔒 Conteúdo protegido
04
Operação profissional
Procedimentos, obrigações recorrentes e controlo documental.
🔒 Conteúdo protegido
05
Radar territorial
Análise de territórios e cidades com diferenças de mercado ou regulamentação.
🔒 Conteúdo protegido
06
Investidores
Riscos, custos, rentabilidade e critérios antes de uma decisão de investimento.
🔒 Conteúdo protegido
07
Gestores
Cumprimento, representação, reporting, documentação e gestão profissional.
🔒 Conteúdo protegido
08
Métricas e alertas
Indicadores profissionais de mercado, procura, risco e evolução regulamentar.
🔒 Conteúdo protegido
Este dossier está incluído em Gatavia País e Gatavia Global.
Fontes e organismos de referência
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 CriteriaGUIA PROFISSIONAL PDF
Prefere comprar apenas o guia?
Também pode adquirir a edição PDF do país como compra pontual.
A Gatavia organiza informação profissional para fins informativos e de gestão. A informação geral não substitui aconselhamento jurídico, fiscal ou técnico adaptado a um caso concreto.