Country tax profile · 2026
India corporate tax
How India taxes corporate
The standard corporate profits tax in India is 30%. Base 30% (effective 31.2-34.94% with surcharge+cess). Concessional 22% regime (~25.17% effective) for companies forgoing incentives; 15% for new manufacturers.
Compiled by MyNomadWorld for India and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How India's corporate tax compares
India's corporate tax of 30% is the 11th highest of the 180 countries we track, against a global average of 21.2% and a Asia average of 19.2%.
Countries with a similar corporate tax
Benin (30%) · Burundi (30%) · Central African Republic (30%) · DR Congo (30%) · Gabon (30%) · Mali (30%)
Who is a tax resident of India?
>=182 days in India in the FY; OR >=60 days in FY + >=365 days over preceding 4 years (60-day rule extended to 120/182 days for citizens/PIOs with Indian income >INR 15 lakh). Deemed resident: Indian citizen with Indian income >INR 15 lakh not liable to tax elsewhere.
Related India taxes
Moving to India?
Get matched with a vetted India tax & immigration advisor who handles residency and the exit from your current country.
See advisors →India corporate tax FAQ
What is the corporate tax rate in India?
The standard corporate profits tax in India is 30%. Base 30% (effective 31.2-34.94% with surcharge+cess). Concessional 22% regime (~25.17% effective) for companies forgoing incentives; 15% for new manufacturers.