India Tax Guide
In 2026, the headline personal income tax rate in India is 39% and the corporate tax rate is 34.94%. Checked against official guidance on 8 November 2026.
- Personal income
- 39%Top rate incl. 25% surcharge and 4% cess · 30% top slab
- Corporate
- 34.94%30% plus the 12% surcharge above INR 10 crore and 4% cess · 25% base for turnover up to INR 400 crore · 22% concessional regime (25.17% all in) · 15% (only manufacturers that began production by 31 March 2024)
At a glance
| Personal income tax (headline rate) | 39%Top rate incl. 25% surcharge and 4% cess · 30% top slab |
|---|---|
| Corporate tax | 34.94%30% plus the 12% surcharge above INR 10 crore and 4% cess · 25% base for turnover up to INR 400 crore · 22% concessional regime (25.17% all in) · 15% (only manufacturers that began production by 31 March 2024) |
| Capital gains | Unlock with Signal |
| Crypto tax | Unlock with Signal |
| Dividend tax | Unlock with Signal |
| Rental income tax | Unlock with Signal |
| Residency threshold (days) | Unlock with Signal |
| Special tax regime | No |
Source: official guidance· last verified 8 Nov 2026
Informational only. Not tax or financial advice. Verify with a qualified professional before you act.
India residency rule
India residency is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed tracks the full rule and counts the days for you.
Signal ($99 a year) unlocks the full residency rule.
Unlock with SignalRecent changes in India
Regulatory stabilityVolatile8 rule changes in 24 months, frequently revised; plan with caution. See how India ranks.
- Tax · 1 Apr 2026
Replacement of Income-tax Act, 1961 with Income Tax Act, 2025
Effective from 01 April 2026, India is replacing its foundational tax law, the Income-tax Act, 1961, with the new Income-tax Act, 2025. This is a comprehensive legislative transition aimed at simplifying and reorganizing the tax code, and it **does change** certain tax policies, rates, thresholds and compliance rules for both individuals and corporates, rather than merely consolidating existing provisions such as those for Tax Deducted at Source (TDS).
- Crypto · 1 Apr 2026
India retains 30% flat tax on virtual digital assets with 1% TDS
India's 2026 Finance Bill confirms the continuation of the flat 30% tax on income from virtual digital assets (VDAs) and the 1% TDS on transfers, with no offset for losses against other income.
- Reporting · 25 Feb 2025
IFSCA Mandatory Registration on FIU-IND FINGate 2.0 Portal
Regulated entities in India's IFSC must now register on the FIU-IND FINGate 2.0 portal for AML/KYC compliance.
Move, incorporate, and bank in India
India on Heed isn't just a tax profile. Heed also lists residency programmes and company structures with their official sources, and the banking providers it is still verifying.
A first look. Matching these programmes and structures to your own situation is on Pro; banking opens when Financial Navigator launches.View Pro
What Heed tracks in India
Legislative changes
Confirmed changes to India tax law, each checked against its official source.
Residency thresholds
Day counts against India residency rules, with proactive warnings.
Regime updates
Special regimes and rule changes for India residents, where an official source publishes them.
India tax, common questions
Is India a tax haven?
India is not generally classified as a tax haven, though specific regimes and bilateral treaties may still create planning opportunities. Heed tracks the rules of India across multiple jurisdictions so you can compare in context.
What is the income tax rate in India?
The headline personal income tax rate in India is 39% (top rate incl. 25% surcharge and 4% cess) · 30% top slab. Effective rates vary by income level, residency status, and applicable regime. Heed keeps the rate alongside the legislative changes that move it.
Does India tax cryptocurrency?
Crypto taxation in India varies by holding period, activity type, and residency. Heed maintains the current rate and surfaces a change when we publish it, verified against its official source. The headline rate is available inside the Heed dashboard on Signal and above.
How long do I need to stay in India to become tax resident?
Tax residency in India is determined by a combination of physical presence and personal ties: day count, habitual abode, centre of vital interests, and treaty tie-breakers. Heed counts the days for you and warns before you cross. The full residency rule, including the day threshold and rolling window, is available on Signal and above.
Does India have a digital nomad visa or special regime?
Visa and regime options in India change. Heed records confirmed changes, each with its official source, and matches them to your profile.
How does India compare with other Asia-Pacific jurisdictions?
Heed's Tax Rankings compare India with other Asia-Pacific jurisdictions on employment, capital gains, dividend, crypto, rental and corporate tax. The full table is inside the app, from Signal up.
Compare India with...
Where India stands: the lowest tax countries and the highest.
How Heed tracks India
India surfaces across three Heed tools: every legislative change matched to your profile, every threshold counted, every rate compared.
See India's full tax profile.
Track India on your Heed dashboard. Signal ($99 a year) unlocks the full rate set including capital gains, dividend, crypto, rental, and the complete residency rule.
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