{"id":90734,"date":"2026-10-16T18:09:47","date_gmt":"2026-10-16T12:39:47","guid":{"rendered":"https:\/\/www.taxaj.com/learn\/?p=90734"},"modified":"2026-10-16T20:23:36","modified_gmt":"2026-10-16T14:53:36","slug":"himachal-pradesh-home-stay-rules-2025","status":"publish","type":"post","link":"https:\/\/www.taxaj.com/learn\/himachal-pradesh-home-stay-rules-2025\/","title":{"rendered":"Himachal Home Stay Rules 2025: Registration, Fees and GST (2026 Guide)"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>Every homestay in Himachal Pradesh now has to be registered under the Himachal Pradesh Home Stay Rules, 2025, on the state portal homestay.hp.gov.in. Your category (Silver, Gold or Diamond) is set by your room tariff, your yearly fee by where the house is, and Gold and Diamond units must also hold a GST number.<\/strong> This guide covers who can register, the fees, the documents, the GST and income tax that follow, and the mistakes we see most often in Manali, Kullu and Shimla.<\/p>\n<h2 class=\"wp-block-heading\">The rules in one minute<\/h2>\n<ul class=\"wp-block-list\">\n<li>Notified by the Tourism and Civil Aviation Department on 25 June 2025 (No. TSM-F(10)-10\/2003-VI). They replace the 2008 Home Stay Scheme, and units registered under the old scheme have to register afresh.<\/li>\n<li>1 to 6 rooms, with no more than 12 beds.<\/li>\n<li>Only the owner of the house can register it. Leased houses and flats are not eligible.<\/li>\n<li>Three categories by tariff: Silver up to \u20b93,000 per room per night, Gold \u20b93,000 to \u20b910,000, and Diamond \u20b910,000 and above.<\/li>\n<li>Yearly fee from \u20b93,000 to \u20b918,000, depending on category and location.<\/li>\n<li>Gold and Diamond units need a GSTIN and pay commercial electricity and water rates. Silver units keep domestic rates.<\/li>\n<li>Since February 2026 the scheme also covers urban areas, and a unit whose fire NOC is pending can get a provisional registration or renewal.<\/li>\n<\/ul>\n<h2 class=\"wp-block-heading\">Who can register a homestay<\/h2>\n<p class=\"wp-block-paragraph\">The 2025 rules tie registration to ownership. The certificate is issued in the name of the owner shown in the jamabandi (the revenue record), and the department has been told to refuse units run from leased buildings, flats or a single room or two carved out of a larger house. In practice the unit has to be:<\/p>\n<ul class=\"wp-block-list\">\n<li>an independent house, or a whole floor set aside for guests;<\/li>\n<li>given a separate entrance, so guests do not walk through the family&#8217;s part of the house;<\/li>\n<li>owned by the applicant alone, as shown in the revenue record.<\/li>\n<\/ul>\n<p class=\"wp-block-paragraph\">Himachalis who live or work outside the state can register a house they own here. Homestays are also allowed in apple orchards and tea gardens. If you are not a Himachali and want to buy a house for a homestay, the land question comes first: section 118 of the Himachal Pradesh Tenancy and Land Reforms Act controls who can buy. Settle that before you spend on construction.<\/p>\n<h2 class=\"wp-block-heading\">Categories and yearly fees<\/h2>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Category<\/th>\n<th>Room tariff per night<\/th>\n<th>Municipal Corporation area<\/th>\n<th>TCP, SADA or Nagar Panchayat area<\/th>\n<th>Gram Panchayat area<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Silver<\/td>\n<td>Up to \u20b93,000<\/td>\n<td>\u20b98,000<\/td>\n<td>\u20b95,000<\/td>\n<td>\u20b93,000<\/td>\n<\/tr>\n<tr>\n<td>Gold<\/td>\n<td>\u20b93,000 to \u20b910,000<\/td>\n<td>\u20b912,000<\/td>\n<td>\u20b98,000<\/td>\n<td>\u20b96,000<\/td>\n<\/tr>\n<tr>\n<td>Diamond<\/td>\n<td>\u20b910,000 and above<\/td>\n<td>\u20b918,000<\/td>\n<td>\u20b912,000<\/td>\n<td>\u20b910,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p class=\"wp-block-paragraph\">You can register or renew for one year or for up to three years. Paying for three years at once gets a 10% rebate. Units in the Pangi region of Chamba pay half the fee, and women owners get a further discount, shown on the portal&#8217;s fee screen when you apply.<\/p>\n<p class=\"wp-block-paragraph\"><strong>Pick the category honestly.<\/strong> It follows the tariff you actually charge, including in peak season and on booking platforms. A house registered as Silver but listed at \u20b94,500 a night on an online travel portal is a Gold unit that is short on fee, GST and utility charges.<\/p>\n<h2 class=\"wp-block-heading\">How to register on homestay.hp.gov.in<\/h2>\n<ol class=\"wp-block-list\">\n<li><strong>Create a HimAccess login<\/strong>, the state&#8217;s single sign-on, if you do not already have one, and sign in to the homestay portal.<\/li>\n<li><strong>Fill in the unit details:<\/strong> the property, number of rooms and beds, and the tariff you will charge. The tariff decides the category.<\/li>\n<li><strong>Upload documents:<\/strong> the jamabandi, owner ID, a structural stability certificate from a registered professional, and photos of the building and rooms. Keep the fire NOC application ready as well.<\/li>\n<li><strong>Pay the fee online<\/strong> for one, two or three years.<\/li>\n<li><strong>Inspection:<\/strong> a Tourism Department official checks the rooms, hygiene, fire extinguishers, CCTV in common areas and general safety.<\/li>\n<li><strong>Download the certificate<\/strong> once it is approved. The rules give the department 60 days to decide, and a complete application that is not decided in that time is treated as approved.<\/li>\n<\/ol>\n<p class=\"wp-block-paragraph\">Police and panchayat NOCs are no longer needed. If the fire NOC is still pending, ask for a provisional registration or renewal; the state directed this in February 2026 so that units are not shut while the fire department catches up.<\/p>\n<h2 class=\"wp-block-heading\">What you must keep doing after registration<\/h2>\n<ul class=\"wp-block-list\">\n<li>CCTV in common areas, fire extinguishers and an emergency exit.<\/li>\n<li>A guest register, and ID or passport details for every guest. Foreign guests are also reported in Form C on the Bureau of Immigration portal.<\/li>\n<li>Proper bills for every stay, with an online payment option.<\/li>\n<li>Himachali food and local handicrafts and architecture, which the rules expect homestays to showcase.<\/li>\n<li>Minimum wages for any staff, clean premises, and medical contact numbers on display.<\/li>\n<li>Renewal before the certificate expires.<\/li>\n<\/ul>\n<h2 class=\"wp-block-heading\">GST for homestays<\/h2>\n<p class=\"wp-block-paragraph\">Two separate rules decide whether you need a GST number, and you have to follow whichever is stricter:<\/p>\n<ul class=\"wp-block-list\">\n<li><strong>The Home Stay Rules:<\/strong> Gold and Diamond units must have a GSTIN, whatever their turnover.<\/li>\n<li><strong>The GST law:<\/strong> any homestay must register once its turnover crosses \u20b920 lakh in a financial year, the limit for services in Himachal.<\/li>\n<\/ul>\n<p class=\"wp-block-paragraph\">The rate depends on the tariff of each room, not on your category. From 22 September 2025:<\/p>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Room tariff per night<\/th>\n<th>GST<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Up to \u20b97,500<\/td>\n<td>5%, without input tax credit<\/td>\n<\/tr>\n<tr>\n<td>Above \u20b97,500<\/td>\n<td>18%, with input tax credit<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p class=\"wp-block-paragraph\">So a Gold homestay charging \u20b94,000 bills 5%, and a Diamond unit at \u20b912,000 bills 18%. For peak-season pricing, restaurant rates and input tax credit, see our guide to <a href=\"https:\/\/www.taxaj.com\/learn\/gst-manali-hotels-homestays\/\" target=\"_blank\" rel=\"noopener\">GST for Manali hotels and homestays<\/a>. Food served to guests is taxed at 5% without input tax credit, unless the property has any room priced above \u20b97,500 a night, in which case food moves to 18% with credit.<\/p>\n<p class=\"wp-block-paragraph\"><strong>Airbnb, MakeMyTrip, Booking.com and other platforms.<\/strong> For a small host who is not required to register, the platform pays the GST on rooms booked through it. Once you are registered, who charges the tax on platform bookings depends on why you registered, and platforms also deduct GST TCS and income-tax TDS from payouts. Both show up in your GST and income tax records and have to be claimed, so set this up properly when you first register rather than after a notice.<\/p>\n<h2 class=\"wp-block-heading\">Income tax on homestay income<\/h2>\n<p class=\"wp-block-paragraph\">Homestay income is business income, even when the house is your own home. You can either keep books and pay tax on actual profit, or use the presumptive scheme for small businesses, where profit is taken as 8% of receipts, or 6% of receipts that come through banks and digital payments. The presumptive scheme suits most small homestays, but the receipts you declare have to match what the platforms and your bank report in your AIS. Income left out of the return is the commonest reason homestay owners get income tax notices.<\/p>\n<h2 class=\"wp-block-heading\">Mistakes we see most often<\/h2>\n<ul class=\"wp-block-list\">\n<li>Running from a leased house or a flat, which the 2025 rules do not allow.<\/li>\n<li>Registering as Silver while charging Gold tariffs online.<\/li>\n<li>Assuming the old 2008 registration still counts. It does not; register on the new portal.<\/li>\n<li>Getting a GST number but not filing returns in the off season. Returns are due every month or quarter, even nil ones.<\/li>\n<li>Leaving platform payouts out of the income tax return.<\/li>\n<\/ul>\n<h2 class=\"wp-block-heading\">Frequently asked questions<\/h2>\n<h3 class=\"wp-block-heading\">How many rooms can a homestay in Himachal have?<\/h3>\n<p class=\"wp-block-paragraph\">Between 1 and 6 rooms, with no more than 12 beds. Bigger properties have to register as a hotel or guest house instead.<\/p>\n<h3 class=\"wp-block-heading\">Can I run a homestay in a house I have taken on lease?<\/h3>\n<p class=\"wp-block-paragraph\">No. Registration is given only to the owner shown in the revenue record, and leased houses and flats are not eligible under the 2025 rules.<\/p>\n<h3 class=\"wp-block-heading\">What is the registration fee for a homestay in Manali?<\/h3>\n<p class=\"wp-block-paragraph\">It depends on the category and on the kind of local body the house falls under. Manali is not a Municipal Corporation, so houses in the town and its planning area usually pay the middle column (\u20b95,000, \u20b98,000 or \u20b912,000), while villages under a gram panchayat pay \u20b93,000 for Silver, \u20b96,000 for Gold and \u20b910,000 for Diamond. Shimla town is a Municipal Corporation and pays the highest rate. Confirm your area on the portal before you pay.<\/p>\n<h3 class=\"wp-block-heading\">Does a Silver homestay need GST registration?<\/h3>\n<p class=\"wp-block-paragraph\">Not under the Home Stay Rules. It needs GST registration under the GST law only once its turnover crosses \u20b920 lakh in a year.<\/p>\n<h3 class=\"wp-block-heading\">How long is a homestay registration valid?<\/h3>\n<p class=\"wp-block-paragraph\">You choose one year or up to three years when you pay. Three years at once gets a 10% rebate. Renew on the same portal before the certificate expires.<\/p>\n<h2 class=\"wp-block-heading\">Let us handle the paperwork<\/h2>\n<p class=\"wp-block-paragraph\">TAXAJ registers homestays, gets the <a href=\"https:\/\/www.taxaj.com\/gst-registration\" target=\"_blank\" rel=\"noopener\">GST registration<\/a> and files the <a href=\"https:\/\/www.taxaj.com\/gst-returns\" target=\"_blank\" rel=\"noopener\">GST returns<\/a>, and prepares the <a href=\"https:\/\/www.taxaj.com\/income-tax-filing\" target=\"_blank\" rel=\"noopener\">income tax return<\/a> so your platform payouts match your AIS. For larger properties see our <a href=\"https:\/\/www.taxaj.com\/hotels-resorts-business-register-manage\" target=\"_blank\" rel=\"noopener\">hotels and resorts services<\/a>. We work with owners across the valley from our <a href=\"https:\/\/www.taxaj.com\/ca-in-manali\" target=\"_blank\" rel=\"noopener\">Manali team<\/a> and with clients in <a href=\"https:\/\/www.taxaj.com\/ca-in-shimla\" target=\"_blank\" rel=\"noopener\">Shimla<\/a>.<\/p>\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/wa.me\/918802912345?text=I%20am%20in%20Himachal%20and%20need%20help%20with%20homestay%20registration\" target=\"_blank\" rel=\"noopener\">WhatsApp us about your homestay<\/a><\/div>\n<div class=\"wp-block-button is-style-outline\"><a class=\"wp-block-button__link wp-element-button\" href=\"tel:+918802812345\">Call 88028 12345<\/a><\/div>\n<\/div>\n<p class=\"has-small-font-size wp-block-paragraph\"><em>Last updated 16 October 2026. Sources: Himachal Pradesh Home Stay Rules, 2025 (notification No. TSM-F(10)-10\/2003-VI dated 25 June 2025); state announcements of 2 February 2026 on the homestay.hp.gov.in portal and provisional registration; GST rate changes effective 22 September 2025. The state has said it may revise the rules; check the portal for the current fee before you pay. General information only, not legal advice for your property.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Himachal Pradesh Home Stay Rules 2025: who can register, Silver, Gold and Diamond categories and fees, the homestay.hp.gov.in process, GST and income tax for homestay owners.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[974,9],"tags":[],"class_list":["post-90734","post","type-post","status-publish","format-standard","hentry","category-gst","category-licenses-registration"],"_links":{"self":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/90734","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/comments?post=90734"}],"version-history":[{"count":2,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/90734\/revisions"}],"predecessor-version":[{"id":90746,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/90734\/revisions\/90746"}],"wp:attachment":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/media?parent=90734"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/categories?post=90734"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/tags?post=90734"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}