• Land allotment for Tourism projects across State shall be done through lDCO as per the prevailing procedure for all industrial units. lDCO shall allot the land on the recommendation of the Special Single Window Clearance Committee (SSWCC) or State Level Single Window Authority (SLSWCA) or High-Level Authority (HLCA), as the case may be.
• IDCO shall allot land for tourism projects at the following rates, namely:
  • Without infrastructure development - IPR rate + 2% towards IDCO administrative charges
  • With Infrastructure Development - Development cost will be loaded to IPR rate as per the prevailing practice for other industrial units
• For the five urban areas (Development Authority areas) of Bhubaneswar, Cuttack, Puri, Sambalpur and Rourkela, land shall be allotted by way of auction, in accordance with the policy/rules and rates, as decided by State Government from time to time.

• Investments not below Rs.20 lakh shall be eligible to get capital investment subsidy.

• New Tourism Projects around Chilika lake, KBK, Kandhamala and Gajapati District and any new places or districts as may be necessary to be notified by the Government from time to time on the recommendation of Tourism Advisory Committee. Considering the influence zone of Chilika, the exact location or distance from higher water level of the Chilika lake within which tourism projects would be considered for incentives will be decided by the STPC;
• New Tourism Projects owned and managed by women entrepreneurs (with minimum equity participation of 51% in the entity), those belonging to SC/ST categories and the differently-abled will be entitled to an additional 5% subsidy over and above the ‘Admissible Subsidy’;
• In all the above-mentioned cases, the total subsidy available shall be subject to the ceiling prescribed under 'Maximum Limit' mentioned in Para. 15.1.2(a).
• The eligible units after one year of commencement of commercial operations of the project will be eligible for availing capital investment subsidy.

All eligible tourism units as per Para 12(f) shall be eligible to get interest subsidy as per the following rates for a period not more than 5 years provided the concerned promoter(s) shall not have defaulted to Odisha State Financial Corporation (OSFC ) or Industrial Investment Promotion Corporation of Odisha Limited (IPICOL) or SIDBI or banks or public financial institutions or other Government Agencies in payment of interest & installment in connection with any other commercial venture with which the concerned promoter is directly or indirectly associated.

Interest subsidy @ 5% per annum subject to maximum of Rs.1 crore for the entire period of 5 years. This subsidy will be available to eligible tourism units after one year from date of commencement of commercial operations of the tourism unit, up to a maximum period of five years.

All new Tourism Units shall be eligible to get 100% exemption in Stamp Duty on purchase of land for the project. Such reimbursement shall be made after commercial operation of the project.

All tourism new projects shall be eligible to get 100% reimbursement of the land conversion charges. Such reimbursement shall be made after commercial operation of the project.

New Tourism Units will be exempted from payment of electricity duty up to a contract demand of 5 MVA for a period of 5 years from the date of availing power supply for production. New Tourism Units installing renewable sources of power shall be reimbursed 50% of the cost of setup of the renewable energy power source.

75% reimbursement (in case of male worker) & 100% reimbursement (in case of female workers) of expenditure on account of employer contribution towards ESI & EPF scheme for a period of 5 years shall be made in respect of skilled & semi-skilled workers engaged as regular employees who are domicile of the State.

New tourism units shall be eligible for reimbursement of 20% of the capital cost of setting up effluent treatment plant or sewerage treatment plant subject to a maximum of Rs.20 lakh. Such reimbursement shall be made only after commercial operation of the project.

For every person trained & newly recruited in tourism project, the training cost shall be reimbursed @ Rs.2000/- per employee provided such training is imparted within 3 years of the commercial operation.

The State will facilitate the provision of adequate quality transport services for tourists. As such 75% exemption from registration charges and 50% concession from payment of permit charges shall be allowed for new air-conditioned coaches having minimum seating capacity of 25 seats, registered as contract carriage and operating in notified tourist circuits. The Department of Tourism shall notify the tourist circuits for the purpose from time to time.

DoT shall provide incentives to the tourism service provider of State for participating in overseas tourism events. The incentive shall be limited to 50% of the space rent actually paid and travel expenses incurred by the tourism service provider of the State subject to maximum of Rs.75,000/- for each event. Such concession shall be limited to two events in one financial year for any agency. The tourism service provider approved by Govt. of India, Ministry of Tourism fulfilling the eligibility criteria prescribed by Ministry shall be eligible to get additional reimbursement of travel expenses of 4 more additional events. The admissibility of travel expenses shall be as per the guideline of Ministry of Tourism, Government of India and the maximum ceiling shall be Rs.2.5 lakh per annum.

• Subsidy is envisaged in the policy as a means of incentives to encourage private investment in tourism sector. While extending incentives, subsidies & concessions, the total financial incentives for any tourism unit shall not exceed the eligible capital investment in the projects (as defined in Para. 15.1.2(a) of the Tourism Policy).