🇮🇳 India
IN / IND #7
Nomad Score
61.0
Cities
64
🇮🇳 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.
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.
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%
SS Cap (Annual)
INR 180,000
Dividend Withholding
10.0%
Interest Withholding
10.0%
Royalty Withholding
10.0%
Treaty Count
95
Digital Services Tax
Crypto Rules
Non-Dom Regime
📊 INCOME TAX BRACKETS
Personal income
Regime: old_regime, new_regime
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| 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 | Type | Rate/Amount | Duration | Status |
|---|---|---|---|---|
|
Special Economic Zones (SEZ)
Tax incentives for units set up in Special Economic Zones including CIT deductio... |
Exemption | -- | 15yr | Active |
|
Startup India Tax Benefits
Eligible startups can claim 100% tax deduction on profits for 3 consecutive year... |
Exemption | -- | 3yr | Active |
🏠 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
🔗 RELATED
🧭 CONTINUE EXPLORING INDIA