Tax Proposals in the Rajasthan State Budget 2026: Lower Burden, Higher Trust, Faster Decisions

Udaipur, Feb 11, 2026: In her Budget Speech, Diya Kumari, Dy CM and Finance Minister of Rajasthan emphasised that stability in taxation, simplicity in procedures and transparency in administration are the main pillars of taxation policy.

Focusing on improving the Ease of Doing Business (EoDB), attracting investment, promoting innovation, and generating employment under the principle of “Lower burden, higher trust, faster decisions,” the Finance Minister outlined key measures to streamline and strengthen the state’s tax and business environment:

1. Commercial Tax:

• GST 2.0 aims to reduce tax burden on essential items and lower compliance costs, contributing to price stability and inflation control.
• Online hearing module for appellate authorities and disposal of registration related appeals in 60 days.

2. Registration and Stamps:

• Simplification and timely registration related services through e-stamp and Online/Anywhere Registration.
• e-verification, Slot Booking, Online registration and digitally certified copies through e-registration is being started soon.
• All 106 full time Sub-registrar offices shall be converted to model Sub-registrar offices.
• MSME Industry would be benefited by stamp duty relaxation (0.125% and maximum 10 lac) on all type of loan documents from all financial institutions.
• Registration fees on various loan documents is being reduced from 1% to 0.5% and maximum 1 lac.

3. Transport:

• Option of one time tax to Goods carriage vehicles having a gross weight exceeding 16.5 MT.
• Option of one time tax to Goods carriage vehicles having a gross weight exceeding 16.5 MT.
• Upto 50% rebate on Motor Vehicle Tax for non-transport vehicles permanently brought into Rajasthan from other states.

4. Mines and Petroleum:

• Provision of allotment of less than 1 hectare and 0.18 hectare areas of government land situated between Khatedari land and mining lease & quarry license respectively.
• Auction of 10 blocks and 100 minor minerals plots with Pre Embedded Clearance.
• Increased use of M-sand from 25% to 50 % in a phased manner.
• Reduction in premium amount from 40% to 30% at the time of application for mining lease on Khatedari Land.
• Re-organization of mining department and 15 new offices of mining engineers & Geo-Scientists alongwith upgradation of 10 AME offices.
• Critical and Strategic Mineral Exploration by using AI/ML technology.
• Star rating mechanism for mining leases on the basis of ecologically safe & scientific mining and award to best performers.
• Geo-physical survey and drilling work for exploration of Base Metal, Limestone, Manganese & Iron etc. and establishment of State of Art Mineral Core Library.
• Establishment of 60 new CNG stations and 250 EV Charging Stations.
• Declaration of Deemed Non-Working Period for the closed mines in 10 KM radius of wildlife sanctuaries and national parks in absence of Eco Sensitive Zone Notification.

5. Amnesty:

In continuation of previous amnesties, following are proposed :-

• Waiver of interest and penalty on payment of 50% of principal amount for the demands of VAT cases up to Rs. 1 cr.
• Waiver in interest amount on payment of principal amount up to 30.09.2026 for demands due up to 31.12.2025 of Mandi Tax, Krishak Kalyan fee etc.
• Waiver of interest and penalty on payment of 25% of principal amount of land tax by 30.09.2026.
• Amnesty scheme for penalty amount for registration renewal cases of tractors used for agriculture purpose.
• Amnesty for major minerals before it's reclassification as major along with cancelled and active mining concessions.

6. Industry and Commerce:

• Committed for 4.3 Trillion Dollar economy by 2047 comprising 80% contribution of industries and services in GDP.
• Single Window 2.0 Platform with "One application and one Digital Track" for all departmental permissions
• Risk-based inspection mechanism in various departments.
• 'Energy Transition Skilling Cluster' for skilling and employment in the sectors of Renewable Energy, EV, Green hydrogen and green manufacturing etc..
• 10% margin money assistance for expansion under Rajasthan ODOP Policy-2024.

7. RIPS

• Complete digitalization of financial incentives procedures through integration of IFMS and RIPS portal.
• Additional option of payroll subsidy as Asset Creation Inventive for Textile Industry.
• Extension of interest subvention benefits to service sectors.
• Extension of expansion benefits to GCC, Warehouse and Logistics sectors.
• Benefits of RIPS-2024 to integrated solar cell & modules for creating ecosystem for renewable energy equipment.
• Container Manufacturing as Thrust sector under RIPS-2024 to encourage Export Oriented Industrial Development.