Renting a Villa or Homestay in Goa: Tourism Registration, the Airbnb Listing Rule, GST and Income Tax (2026)
Any villa, flat or homestay in Goa let out to guests for money must be registered with the Department of Tourism before it takes a booking. Airbnb, Booking.com and other platforms are barred from listing unregistered properties. The current deadline for applications and renewals is 31 October 2026. GST is 5% without input tax credit on rooms up to ₹7,500 a night and 18% above that; the platform pays it for small hosts. This guide covers the registration, the documents the department now asks for, and how GST and income tax work for a short-stay rental.
Who must register
The Goa Registration of Tourist Trade Act, 1982 treats any premises where lodging is provided for money as a “hotel”, and requires it to be registered before it operates. Villas, serviced apartments, bungalows and homestays with up to six lettable rooms fall in Category D. Airbnb’s Goa guidance confirms that villas, apartments, homestays and B&Bs listed on its platform must file Form XXIII and show the registration number on the listing.
Fees
| Category | Registration and annual renewal fee |
|---|---|
| Homestay or bed and breakfast | ₹1,000 |
| Category D “other accommodation” (villas, apartments, bungalows) | ₹4,000 |
| Category C, up to 25 rooms | ₹5,000 |
| Category C, 26 to 50 rooms | ₹10,000 |
| Category C, over 50 rooms | ₹20,000 |
The certificate can be taken for one to five years. Fees are due within three months of the start of each financial year. These are the rates in Rule 3(1) as substituted on 25 March 2021.
Homestay or villa: the difference matters
- Homestay: 2 to 6 rooms and up to 12 beds, with the owner and family living on the premises. Fee ₹1,000.
- Bed and breakfast: the same size, but the owner may live elsewhere if a designated agent lives on site.
- Villa or apartment let out whole: nobody lives there, so it is Category D “other accommodation” at ₹4,000.
- Incentives: under the Homestay and B&B policy, the first 100 homestays and the first 100 B&Bs that complete a year can claim back the fee, up to ₹2 lakh for furnishing, half of trade-show travel up to ₹50,000, and residential rates for power, water and property tax. The owner must be Goan by birth or 15 years’ residence, and the scheme targets the hinterland talukas.
Documents the department now asks for
A 2022 order cut the list for homestays to ownership proof and Aadhaar. A January 2026 order tightened it again after the fire-safety drive. Expect to provide:
- Ownership proof or a registered lease.
- Identity proof of the owner.
- House tax or trade tax receipt from the panchayat or municipality.
- Fire NOC.
- For a flat or a villa in a complex: a NOC from the housing society or residents’ association, or from more than half the residents, or from the builder.
- Public liability insurance of ₹2 lakh, as reported in October 2026, and an affidavit where there is no society.
What happens if you list without registering
- Fine up to ₹1 lakh under section 22, recoverable as arrears of land revenue. The premises can be sealed and water and power cut, and breaking the seal costs a further ₹10 lakh.
- Penal interest: currently ₹100 a day for 30 days, then ₹200 a day. The 2026 amendment passed in September raises this to ₹500 and ₹1,000 a day from the date it is notified.
- Delisting: since 2019, section 19E bars an online platform from listing unregistered accommodation, and in May 2025 the department told platforms to register themselves within 15 working days. In September 2026 the state was reported to be preparing a crackdown on unregistered villas and flats.
Registration also brings two monthly duties. File guest statistics in Form XI by the 5th of every month; Airbnb’s Goa guidance puts the late fine at ₹10,000 to ₹25,000 and says renewal is blocked until it is cleared. Report every foreign guest in Form C.
GST on villa and homestay rentals
| Room or unit price per night | GST since 22 September 2025 | Input tax credit |
|---|---|---|
| Up to ₹7,500 | 5% | No |
| Above ₹7,500 | 18% | Yes |
- Short stays are taxable. The GST exemption covers renting a residential dwelling for use as a residence. A tourist stay is not that, and the old exemption for rooms under ₹1,000 a day was removed from 18 July 2022.
- A whole villa is one unit. When you let the whole villa, apply the ₹7,500 test to the price of the villa per night, not per bedroom.
- Registration threshold: ₹20 lakh a year of turnover from services in Goa, counting all your properties together.
- Bookings through a platform, small hosts: under section 9(5) of the CGST Act the platform itself pays GST on accommodation booked through it, unless the host is liable to register. A host with turnover up to ₹20 lakh who sells only through platforms does not need to register.
- Bookings through a platform, larger hosts: once you are liable to register, you charge and pay GST yourself, and the platform collects 0.5% TCS on your net taxable sales, which you claim against your liability.
- Direct bookings through your own website or WhatsApp are always your own supply. Charge GST on them once you are registered.
Income tax
- Which head: letting a furnished villa with housekeeping, linen and guest services is usually business income, not house property. The Supreme Court’s test in Sultan Brothers is whether the building, furniture and services are let as one inseparable package. This decides your deductions, so get it settled before you file.
- TDS by the platform: the e-commerce TDS of 0.1% (section 194-O of the old Act, now in section 393(1) of the Income-tax Act, 2025) applies to individuals and HUFs above ₹5 lakh a year where PAN or Aadhaar is given. It shows in your AIS, so the department can see your platform income.
- Owners who live abroad: rent paid to a non-resident attracts TDS at 30% plus surcharge and cess. A lower deduction certificate can bring that down to the tax you actually owe. See our NRI services in Goa.
Checklist before the season
- Apply or renew with the Department of Tourism before 31 October 2026, and put the registration number on every listing.
- Get the fire NOC, the society NOC and the insurance in place first; they take the longest.
- Set a calendar reminder for Form XI on the 5th of each month.
- Work out your yearly turnover across all properties and platforms, and register for GST before you cross ₹20 lakh.
- Download your platform payout and TDS statements every quarter and match them with your AIS.
Frequently asked questions
Do I need tourism registration to list my Goa villa on Airbnb?
Yes. The Act requires registration before you take paying guests, platforms may not list unregistered properties, and Airbnb asks for the registration number on the listing.
What is the fee for homestay registration in Goa?
₹1,000 a year for a homestay or B&B, and ₹4,000 for a villa or apartment let out whole under Category D.
Who pays GST on an Airbnb booking in Goa?
The platform pays it under section 9(5) if your turnover is below the ₹20 lakh registration limit. Above that, you register and pay it yourself.
TAXAJ’s Goa office in Porvorim handles tourism and GST registration, books and returns for villas, homestays and hotels. See our hotel and homestay accounting service, our guide to beach shack licences, or talk to our Goa team.
Last updated 26 October 2026. Sources: Goa Registration of Tourist Trade Act, 1982, sections 2(e), 7, 19E and 22, and the Rules of 1985, Rule 3 as amended on 25 March 2021; Department of Tourism administrative order of 2 August 2022 and the January 2026 order on fire NOCs; Goa Homestay and Bed & Breakfast policy; Goa Registration of Tourist Trade (Amendment) Bill, 2026; Airbnb’s Goa registration guidance; Notification No. 11/2017-Central Tax (Rate) as amended from 22 September 2025; Notifications 17/2017-Central Tax (Rate), 65/2017-Central Tax and 15/2024-Central Tax; Income-tax Act, 2025, section 393(1). General information only; check your own facts before applying it.
