How stamp duty relief works under RTUP 2025
Rajasthan Tourism Unit Policy 2025 ties stamp duty benefits to tourism unit registration. Eligible hotels, resorts, heritage properties, and other RTUP categories receive 75% exemption on stamp duty at the time of land sale or lease registration, with the remaining 25% reimbursable under the policy framework.
Land conversion and development charges are fully exempt for registered tourism units — a separate but equally valuable benefit that should be applied for before or alongside the land transaction.
Eligible instruments and rates
| Instrument | Benefit | When to apply |
|---|---|---|
| Sale deed | 75% stamp duty exemption | Before registration at sub-registrar |
| Lease deed | 75% stamp duty exemption | Before registration at sub-registrar |
| Land conversion | 100% conversion charge exemption | Through RSWS before conversion order |
| Reimbursement balance | 25% of stamp duty paid | After COD per RIPS/RTUP claim schedule |
Prerequisites before land purchase
- RTUP 2025 tourism unit registration or in-principle approval before land transaction
- Land zoned or approved for tourism/hotel use — conversion order where required
- Entity registration and project DPR aligned with RTUP category thresholds
- Stamp duty calculated at full rate initially if exemption not pre-approved — plan cash flow
- Heritage hotels: Rajasthan Heritage Policy certification before RTUP heritage category registration
Common mistakes to avoid
- Registering land before RTUP tourism unit intent — may forfeit exemption
- Mixing commercial and tourism land use without conversion — blocks incentive claims
- Assuming stamp duty exemption applies automatically without RSWS filing
- Forgetting that RIPS capital subsidy and SGST election is separate from stamp duty filing
Related Rajasthan guides
Stamp duty relief stacks with double FAR and RIPS fiscal benefits. Model total project economics using our capital vs SGST comparison and city-specific feasibility guides.
Capital subsidy vs SGST — RIPS · Double FAR for tourism hotels · Jaipur hotel subsidy guide · How to apply — Rajasthan
More Rajasthan incentive guides
Heritage hotel subsidy · Capital vs SGST choice · Double FAR entitlement