RTUP 2025

Rajasthan Tourism Policy 2025 — RTUP hotel & heritage hotel subsidy guide

RTUP 2025 + RIPS 2024: 75% stamp duty relief, double FAR, 10–20% capital subsidy or 75% SGST reimbursement for hotels, resorts & heritage properties.

What is the Rajasthan Tourism Unit Policy 2025 (RTUP 2025)?

Rajasthan Tourism Unit Policy 2025 (RTUP 2025) promotes investment in hotels, heritage properties, resorts, wellness centres, and thematic tourism across the state. Tourism units registered under RTUP 2025 automatically become eligible for fiscal benefits under Rajasthan Investment Promotion Scheme (RIPS 2024).

Rajasthan is uniquely strong for heritage hotel conversions — forts, palaces, and havelis built before 1950 can qualify under heritage hotel provisions with exemptions from standard minimum investment in certain cases.

Key non-fiscal benefits include double Floor Area Ratio (FAR) without betterment levy, industrial electricity tariff, and time-bound land conversion and building plan approvals.

Policy snapshot

DetailInformation
Policy nameRajasthan Tourism Unit Policy 2025 (RTUP 2025)
Short nameRTUP 2025
StateRajasthan
Notified2025
Valid untilPolicy period per RTUP notification
ReferenceIntegrated with Rajasthan Investment Promotion Scheme (RIPS 2024)
Nodal agencyDepartment of Tourism, Government of Rajasthan
Application portalRajasthan Single Window System (RSWS) / tourism registration portal
DetailPolicy name
InformationRajasthan Tourism Unit Policy 2025 (RTUP 2025)
DetailShort name
InformationRTUP 2025
DetailState
InformationRajasthan
DetailNotified
Information2025
DetailValid until
InformationPolicy period per RTUP notification
DetailReference
InformationIntegrated with Rajasthan Investment Promotion Scheme (RIPS 2024)
DetailNodal agency
InformationDepartment of Tourism, Government of Rajasthan
DetailApplication portal
InformationRajasthan Single Window System (RSWS) / tourism registration portal

Fiscal incentives at a glance

IncentiveRate / benefitHow it works
Stamp Duty75% exemption + 25% reimbursementOn eligible land transactions for tourism units
Conversion & Development Charges100% exemptionLand conversion and development charge relief
Capital Subsidy (via RIPS)10–20% of eligible FCIDisbursed over 10 years; annual ceiling ₹10–15 Cr
SGST Reimbursement (via RIPS)75% of net SGSTUp to 10 years; alternative to capital subsidy option
Interest SubsidyAs per RIPS 2024Term loan interest subvention for eligible enterprises
Electricity Duty100% exemption7 years under RIPS for eligible units
IncentiveStamp Duty
Rate / benefit75% exemption + 25% reimbursement
How it worksOn eligible land transactions for tourism units
IncentiveConversion & Development Charges
Rate / benefit100% exemption
How it worksLand conversion and development charge relief
IncentiveCapital Subsidy (via RIPS)
Rate / benefit10–20% of eligible FCI
How it worksDisbursed over 10 years; annual ceiling ₹10–15 Cr
IncentiveSGST Reimbursement (via RIPS)
Rate / benefit75% of net SGST
How it worksUp to 10 years; alternative to capital subsidy option
IncentiveInterest Subsidy
Rate / benefitAs per RIPS 2024
How it worksTerm loan interest subvention for eligible enterprises
IncentiveElectricity Duty
Rate / benefit100% exemption
How it works7 years under RIPS for eligible units

Zones, regions & categories in Rajasthan

Incentive rates in Rajasthan vary by location, project size, and unit category. Use the table below as a planning reference — confirm your classification with the nodal agency before land acquisition.

CategoryCoverageCapital / SGSTStamp dutyFAR / other
Category 1 areasDeveloped / urban tourism centres10% capital or 75% SGST75% stamp duty exemptionDouble FAR
Category 2 areasOther districts / aspirational areas15% capital or 75% SGST75% stamp duty exemptionEnhanced package
Category 3 / remoteRemote and priority tourism areasUp to 20% capital75% stamp duty exemptionMaximum incentives
Heritage hotelsForts, palaces, havelis (pre-1950)Heritage-specific thresholdsConversion charge exemptionArchitecture preservation rules
CategoryCategory 1 areas
CoverageDeveloped / urban tourism centres
Capital / SGST10% capital or 75% SGST
Stamp duty75% stamp duty exemption
FAR / otherDouble FAR
CategoryCategory 2 areas
CoverageOther districts / aspirational areas
Capital / SGST15% capital or 75% SGST
Stamp duty75% stamp duty exemption
FAR / otherEnhanced package
CategoryCategory 3 / remote
CoverageRemote and priority tourism areas
Capital / SGSTUp to 20% capital
Stamp duty75% stamp duty exemption
FAR / otherMaximum incentives
CategoryHeritage hotels
CoverageForts, palaces, havelis (pre-1950)
Capital / SGSTHeritage-specific thresholds
Stamp dutyConversion charge exemption
FAR / otherArchitecture preservation rules

Eligible tourism units in Rajasthan

Hotels

Minimum 10 lettable rooms, 500 sqm land, ₹2 Cr investment

Resorts & Health Resorts

Minimum 10 rooms, 8,000 sqm land, ₹2 Cr investment; wellness/yoga/naturopathy focus

Heritage Hotels

Historic buildings (pre-1.1.1950) certified under Rajasthan Heritage Policy; new construction capped at 50% of built-up area

Amusement & Theme Parks

Minimum 10,000 sqm, ₹5 Cr investment

MICE & Convention

Convention centres and exhibition spaces meeting RTUP thresholds

Agro & Rural Tourism

Farm stays, rural tourism, eco-tourism units under RTUP categories

Capital investment subsidy rules

  • Register under RTUP 2025 before claiming RIPS 2024 fiscal benefits
  • Choose Option I (SGST reimbursement) OR Option II (capital subsidy) — not both
  • Capital subsidy disbursed in 10 annual installments with ceilings
  • First 3 years: up to ₹10 Cr per annum; years 4–7: up to ₹15 Cr per annum
  • Eligible fixed capital investment as defined under RIPS 2024

Stamp duty & registration in Rajasthan

  • Benefit: 75% exemption at transaction; 25% reimbursable
  • Applies to: Sale deeds; Lease deeds; Land conversion instruments
  • Timing: Apply before land registration; conversion charge exemption parallel

FSI / FAR & development regulations

Double FAR (4.0) for eligible tourism units without betterment levy

Significant density advantage for hotel and resort projects vs standard commercial FAR

Non-fiscal benefits

  • Double Floor Area Ratio (FAR of 4) without betterment levy
  • Industrial tariff for electricity
  • Time-bound land conversion and building plan approval
  • Composite bar license at subsidized rates (excise policy)
  • Trade and hotel/restaurant licenses for 10 years at a time
  • Single-window clearance through RSWS

Incentive deep-dives — Rajasthan

Detailed guides on stamp duty, capital subsidy, SGST/GST, heritage hotels, and location-specific incentives under Rajasthan Tourism Unit Policy 2025 (RTUP 2025).

Heritage hotel subsidy · Stamp duty exemption · Capital vs SGST choice · Double FAR entitlement

How to apply for Rajasthan tourism subsidies

Full step-by-step application guide for Rajasthan →

Step 1 — RTUP registration

Register tourism unit under Rajasthan Tourism Unit Policy 2025 with project details, land documents, and DPR.

Step 2 — Land conversion & stamp duty benefit

Apply for land use conversion and stamp duty exemption (75%) before or at registration of land transaction.

Step 3 — Building plan sanction

Obtain building permission with double FAR entitlement where applicable; heritage projects require heritage clearance.

Step 4 — RIPS benefit selection

Elect capital subsidy or SGST reimbursement track under RIPS 2024 and file enterprise registration.

Step 5 — COD and annual claims

After commercial operations, file annual claims with CA-certified statements and supporting documents.

Key conditions for all incentives

  • Tourism unit registration under RTUP 2025 mandatory
  • Heritage hotels must retain original architecture
  • Minimum investment and land area thresholds by unit type
  • Commercial operations within policy-defined timelines
  • Annual compliance for RIPS incentive claims

Frequently asked questions — Rajasthan hotel subsidies

What is RTUP 2025 for hotel developers in Rajasthan?

Rajasthan Tourism Unit Policy 2025 (RTUP 2025) registers tourism units for stamp duty exemption (75%), conversion charge relief, double FAR without betterment levy, and access to RIPS 2024 fiscal benefits including capital subsidy (10–20%) or 75% SGST reimbursement for up to 10 years.

Can heritage hotels claim subsidies in Rajasthan?

Yes. Heritage hotels in forts, palaces, and havelis built before 1950 certified under the Rajasthan Heritage Policy qualify with heritage-specific investment thresholds. New construction is capped at 50% of total built-up area and original architecture must be preserved.

Capital subsidy or SGST reimbursement — which should I choose?

RTUP-registered units elect either RIPS Option I (75% SGST reimbursement for up to 10 years) OR Option II (capital subsidy of 10–20% disbursed over 10 years). You cannot claim both. The better option depends on your projected SGST liability versus eligible fixed capital investment.

What are the minimum requirements for a hotel under RTUP 2025?

Standard hotels need minimum 10 lettable rooms, 500 sqm land, and ₹2 crore investment. Resorts and health resorts require 10 rooms, 8,000 sqm land, and ₹2 crore FCI. Register under RTUP before claiming RIPS benefits.

Official Rajasthan tourism resources

Department of Tourism, Government of Rajasthan — official portal →

Professional advisory

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