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Income tax in India for Corporates

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Rates

for Indian companies

Business income is taxed at a flat rate.

  • pay 33% tax on business income
    • with a 10% surcharge applied on the tax paid by companies with gross turnover over of Rs. 1 crore (10 million).

for Foreign companies

  • pay 40% tax on business income[1].
    • An education cess of 3% (on both the tax and the surcharge) are payable, yielding effective tax rates of 33.99% for domestic companies and 41.2% for foreign companies.

See also

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