MSMEs will be eligible for 100% stamp duty exemption in the Purvanchal and Budelkhand region, and 75% in the Madhyanchal and Paschimanchal region except for Gautam Budh Nagar and Ghaziabad wherein stamp duty exemption will be 50%
Women entrepreneurs will be eligible for 100% stamp duty exemption in any part of the State
MSME industrial parks/ estates/ flatted factory complex developers will be provided 100% stamp duty exemption, on purchase of land
Land purchased or taken on lease from the State or Central Government, or their undertakings (Corporation/Council/Board/Company/Institution) will be eligible for exemption from stamp duty (on submission of Bank Guarantee). The Bank Guarantee will be released after the start of commercial production by the unit and Joint inspection by the Assistant Commissioner, Handloom/Deputy Commissioner, Handloom and the Department of Stamp & Registration, Government of Uttar Pradesh.
Textile & Garmenting units to be set up in the state (except Gautam Budh Nagar district) will be entitled for 100% exemption of stamp duty. In Gautam Budh Nagar district, 75% of stamp duty will be exempted.
Land purchased in any part of the State for the development of infrastructure facilities (Such as Integrated Transport & Commercial Centre, Exhibition Centre, Warehouse, Water-Supply, Sewage lines, Sewage Treatment Plant, Solid Waste Management Plant, Effluent Treatment Plant) for Textile and Garmenting industry will be eligible for 100% exemption of stamp duty.
100% exemption of stamp duty will be made available to the developer of the PM MITRA Park and private textile park, except in Gautam Budh Nagar district.
100% exemption of stamp duty will be made available to the first buyer of plot/unit to be set up in a PM MITRA Park and 50% exemption of stamp duty will be made available to the first buyer of every plot/unit to be set up in a textile park/estate developed by a private sector.
100% exemption of stamp duty will be available to Sericulture (Chaaki and Koya production), threading units to be set up in any part of the State.
Calculation of stamp duty exemption will be based on the prevailing circle rates as on the date of purchase of land for all of the above.
Land Cost
Land cost subsidy shall be provided to the textile and garmenting units, on purchase of land in industrial areas developed by the Government Agencies/Department and other development authorities.
A subsidy of 25% of land cost will be reimbursed to investors who buy land directly from such Government agencies.
In Gautam Budh Nagar district, this subsidy will be 15% of land cost.
The subsidy will however, be limited to 10% of the total project cost and only 10% of the effective land cost will be included while estimating the project cost.
This reimbursement of land cost subsidy will be made only when the unit starts commercial production within five years of buying the land.
This subsidy shall also be provided to the investors who buys land in Lucknow/Hardoi to set up a textile and garmenting unit within the proposed PM MITRA Park.
The PM MITRA Park will be operated through a SPV, owned by the Government of Uttar Pradesh and Government of India.
100% exemption from stamp duty for the land purchased for the establishment of food processing industry.
Land Cost
In case of proposed industry coming up in agricultural zone, the CLU is granted by charging 20% of the value of land as per the circle rate. This CLU be granted with a notional fee of Rs. 10000 per case for food processing industries.
For Storage Facilities: Exemption of Stamp duty on land purchased or taken on lease (for a period of at least 10 years) shall be provided at following rates: 100% in Bundelkhand and Poorvanchal region and region covered under ‘Taj Trapezium Zone’ and 75% exemption in Madhyanchal and Paschimanchal (except Gautambuddha Nagar & Ghaziabad) and For 50% exemption in Gautambuddha Nagar & Ghaziabad.
For Dry Port : Exemption of Stamp Duty shall be provided on land purchased or taken on lease ( for a period of at least 10years) at the rate of 100% for setting up ICD/ CFS/ AFS project anywhere in the State
For Logistics Park: Exemption of Stamp Duty shall be provided on land purchased or taken on lease (for a period of at least 10 years) at the rate of 100% for setting up Logistics Park anywhere in the State
For Truckers Park: Exemption of Stamp Duty shall be provided at the rate of 100% for setting up such Truckers Parks anywhere in the State. Such exemption will be provided on purchase of land as well as on allotment done by any Industrial Development Authorities or Development Authorities.
Land Cost
Land use conversion charges : For Storage facilities, Dry Port, Logistics Park and Truckers Park 75% of Land Use conversion charges shall be waived off.
UP Dairy Development and Milk Products Promotion Policy-2022
Stamp Duty
The amount of stamp duty paid for the purchase of land or leased land for the Unit established under this policy shall be reimbursed from the departmental budget based on estimates provided by the Stamp Department Government of U.P.
In case of acquisition of land through lease or purchase from private tenants for setting up of bio-energy enterprises/plants or feedstock collection and storage, 100% exemption of stamp duty payable on rent deed/lease/sale deed/registration will be provided.
UP Electric Vehicle Manufacturing and Mobility Policy-2022
Stamp Duty
100% to Integrated EV Project & Ultra Mega Battery project anywhere in UP.
100% in Poorvanchal & Bundelkhand region,75% in Madhyanchal & Paschimanchal (except GHZ & GBN district) and 50% in GBN & GHZ district to MSME projects as defined in the policy.
50% exemption in Gautam Buddh Nagar & Ghaziabad districts.
Land for Private Industrial Parks: 100% exemption on stamp duty for land purchase (all categories of private industrial parks)
Government facilitation for land aggregation for private industrial parks above 100 acres
License issuance after 25% land acquisition with sale deed.UPSIDA assistance to acquire remaining land after 80% aggregation (with bank guarantee)
Preferential land allotment on fast-track basis for:Super Mega & above category, Mega projects with 100% FDI, Fortune/ET/Forbes listed companies, Large+ category industrial PSUs (State/Central Govt)
Enabling Land Bank : Pooling of non-agricultural, barren & uncultivable land for industrial use Lease of banzar Gram Samaj (GS) land for 30 years.
Conversion of agricultural land to industrial land (via amendments in Revenue Code).
Unlocking land bank of state PSUs. Web platform for lease/sale of encumbrance-free industrial land.
Vesting of GS land under Industrial Development Authorities without charges.
Stamp Duty Exemption: Eligible units will be provided 100% exemption from stamp duty. The exemption will be granted against a bank guarantee of equivalent amount, which will be released upon commencement of commercial production.
Land Cost
Stand-alone footwear, leather products and machinery units in Madhyanchal, Purvanchal and Bundelkhand will receive land cost grant up to 35%.
In Western UP (Paschimanchal / “Paschimanchal” / “Western UP”), the grant is 25%.
Mega anchor units and clusters get higher subsidies: up to 80% grant in backward areas (Madhyanchal/Purvanchal/Bundelkhand) and 75% in Western UP / Paschimanchal.
The land subsidy is applicable only if land is acquired from industrial authorities / state government institutions / clusters under the policy.
Note: When land subsidy is availed, the cost of land is excluded from future capital subsidy calculations.
U.P Aerospace & Defence Unit and Employment Promotion Policy - 2024
Land Cost
Up to 80% land subsidy for foreign companies investing in the Defence & Aerospace (D&A) sector.
For Anchor & Mega-Anchor units: 25% upfront land subsidy.
100% stamp duty exemption on land purchase/lease.
More than 5,000 acres of fully developed land is earmarked across Aligarh, Agra, Kanpur, Lucknow, Chitrakoot, Jhansi nodes of UPDIC for defence manufacturing units.
For Private Defence & Aerospace Parks:Land may be bought from UPEIDA or externally.
Eligible for infrastructure development subsidy (see below).
75% exemption in Madhyanchal & Paschimanchal (excluding Gautam Buddha Nagar & Ghaziabad)
50% exemption in Gautam Buddha Nagar & Ghaziabad districts.
Land-/Park-based Incentives via Bioplastic Park : The policy envisions a dedicated Bioplastic Park in Kumbhi village, Gola Gokarannath tehsil, Lakhimpur Kheri district, under the aegis of the state industrial authority.
This helps aggregate land, infrastructure and industrial units to create a full value chain- enabling land benefits via a single-park ecosystem.
Stamp Duty Exemption (as per UP IIEPP 2017):100% Exemption to all new unit across the state
Land Cost
Pharma Park Incentive:
Horizontal Pharma Park (minimum 10 acres) and Vertical Pharma Park (minimum 3 acres) will receive the same land-related incentives as Private Industrial Parks under UP IIEPP 2017 (includes stamp duty exemptions & land-related benefits).
