India Tax Guide
In 2026, the top personal income tax rate in India is 39% and the corporate tax rate is 30%. Checked against official guidance on 12 October 2026.
- Personal income
- 39%Top rate incl. 25% surcharge and 4% cess · 30% top slab
- Corporate
- 30%25% (turnover up to ₹400 crore) · 22% (concessional regime) · 15% (only manufacturers that began production by 31 March 2024)
At a glance
| Personal income tax (top rate) | 39%Top rate incl. 25% surcharge and 4% cess · 30% top slab |
|---|---|
| Corporate tax | 30%25% (turnover up to ₹400 crore) · 22% (concessional regime) · 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 12 Oct 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 stabilityActive4 rule changes in 24 months, actively evolving; worth monitoring. See how India ranks.
- New 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. It's a full mobility surface, residency programmes, company structures, and banking options, all sourced and cross-linked.
A first look. Matching these programmes, structures and providers to your own situation is on Pro.View Pro
What Heed tracks in India
Legislative changes
Every published amendment, draft, and consultation touching India tax law.
Residency thresholds
Day counts against India residency rules, with proactive warnings.
Treaty & regime updates
Double-tax treaties, special regimes, and bilateral agreements involving India.
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 India's rules across multiple jurisdictions so you can compare in context.
What is the income tax rate in India?
The top 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 maintains the live 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 changes the day they are announced. The headline rate is available inside the Heed dashboard on Pro 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 Pro and above.
Does India have a digital nomad visa or special regime?
Visa and regime options in India evolve frequently. Heed tracks the live legislative feed across Asia-Pacific and surfaces every relevant change to your profile.
How does India compare with other Asia-Pacific jurisdictions?
Heed ranks India alongside every other jurisdiction in Asia-Pacific on personal income tax, capital gains, crypto, residency thresholds, and treaty network. See the full live comparison inside the Tax Rankings tool.
Compare India with...
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. Pro ($399 a year) unlocks the full rate set including capital gains, dividend, crypto, rental, and the complete residency rule.
Already have an account? Sign in