Top income tax
30.0%
effective 39.0%
Corporate tax
25.2%
GST
18.0%
standard rate
Tax residency
182 days
95 tax treaties
India tax profile
Data year: 2025
- Tax system
- Worldwide Worldwide taxation for residents and ordinarily residents (ROR). Resident but not ordinarily resident (RNOR) and non-residents taxed only on India-sourced income. RNOR status available for first 2-3 years of residency.
- Top PIT rate
- 30.0% (eff. 39.0%)
- Corporate tax rate
- 25.2%
- GST
- 18.0%
- Capital gains tax
- 20.0% Short-term capital gains on listed equity: 20%. Long-term capital gains on listed equity above INR 1.25 lakh: 12.5%. Other LTCG: 12.5%. Other STCG: progressive rates.
- Social security (employee)
- 12.0%
- Social security (employer)
- 12.0%
- Social security cap (annual)
- INR 180,000
- Dividend withholding
- 10.0%
- Interest withholding
- 10.0%
- Royalty withholding
- 10.0%
- Treaty count
- 95
Income tax brackets
Personal income
Regime: old_regime, new_regime
| Bracket min | Bracket max | Rate |
|---|---|---|
| INR 0 | INR 250,000 | 0.0% |
| INR 0 | INR 400,000 | 0.0% |
| INR 250,000 | INR 500,000 | 5.0% |
| INR 400,000 | INR 800,000 | 5.0% |
| INR 500,000 | INR 1,000,000 | 20.0% |
| INR 800,000 | INR 1,200,000 | 10.0% |
| INR 1,000,000 | and above | 30.0% |
| INR 1,200,000 | INR 1,600,000 | 15.0% |
| INR 1,600,000 | INR 2,000,000 | 20.0% |
| INR 2,000,000 | INR 2,400,000 | 25.0% |
| INR 2,400,000 | and above | 30.0% |
Special regimes (2)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Special Economic Zones (SEZ) Tax incentives for units set up in Special Economic Zones including CIT deductio... | -- | 15yr | Active |
| Startup India Tax Benefits Eligible startups can claim 100% tax deduction on profits for 3 consecutive year... | -- | 3yr | Active |
Tax flags
Digital Services Tax
Crypto Rules
Non-Dom Regime
Tax residency
- Days threshold
- 182 days
- Residency rules
- Resident if present in India for 182 days or more in the financial year. Also resident if present for 60 days in the year AND 365 days in 4 preceding years (120 days for Indian citizens/PIOs with India income above INR 15 lakh).
- Exit tax
- No
- CFC rules
- Yes
- Non-dom regime
- RNOR (Resident but Not Ordinarily Resident) status for individuals who have been non-resident in 9 of 10 preceding years or present in India for 729 days or less in preceding 7 years. Taxed only on Indian-sourced income.
Filing information
- Fiscal year
- 04-01 – 03-31
- Filing deadline
- July 31
Sources
- PwC Worldwide Tax Summaries - India (accessed Mar 23, 2026) PIT, CIT, GST, withholding rates, surcharges
- Income Tax Department India (accessed Mar 23, 2026) Official tax slabs and rates