Rate
—
Duration
3 years
Prior non-residency
—
required before applying
Standard top income tax
30.0%
India, without the regime
Overview
- Regime
- Startup India Tax Benefits
- Country
- India
- Type
- Exemption
- Status
- Active
- Effective from
- Apr 1, 2016
- Expires on
- —
Details
- Summary
- Eligible startups can claim 100% tax deduction on profits for 3 consecutive years out of first 10 years under section 80-IAC.
- Eligibility
- DPIIT-recognized startup incorporated after April 1, 2016, with turnover not exceeding INR 100 crore in any financial year
- Benefits
- 100% CIT deduction for 3 consecutive assessment years out of first 10 years. Exemption from angel tax for recognized startups.
- Requirements
- Must be a DPIIT-recognized startup. Must not be formed by splitting up or reconstruction of existing business.
- Limitations
- Turnover must not exceed INR 100 crore. Must be incorporated as a company or LLP.
- Income types covered
- Business profits of eligible startup
- Duration details
- 3 years of deduction within 10-year window
Other regimes in India
| Name | Type | Rate |
|---|---|---|
| Special Economic Zones (SEZ) | Exemption | — |
View source Startup India / DPIIT