India Corporate Tax Calculator 2026
Calculate Indian corporate tax liability including base rate, surcharge, and cess. The standard corporate tax rate is 25% for companies with turnover up to ₹400 crore and 30% for others. A surcharge of 7-12% applies above certain income thresholds, plus a 4% health and education cess. Domestic companies can opt for Section 115BAA at 22% (effective ~25.17% with surcharge and cess), waiving most deductions.
India's Corporate Tax System
India's corporate tax system has a base rate of 25% or 30% depending on turnover, with a surcharge of 7% on income above ₹1 crore (12% above ₹5 crore for certain companies) and a 4% health and education cess on the tax plus surcharge. The effective rate ranges from ~25% to ~34.94%. Domestic companies can elect Section 115BAA at an effective ~25.17% (22% + 10% surcharge + 4% cess) but must forgo most exemptions and deductions. The Minimum Alternate Tax (MAT) of 15% applies if regular tax is less than 15% of book profits.
India Corporate Tax Calculator 2026 — 25%/30% + Surcharge + Cess
Calculate Indian corporate tax: 25% for certain companies, 30% others, plus surcharge 7-12% and 4% health & education cess. Section 115BAA 22% option, MAT 15%. Free calculator.
Tax Breakdown
Total Tax at Different Turnover Levels
India Corporate Tax Rules 2026
- Base Rate: 25% for turnover ≤ ₹4Cr, 30% for turnover > ₹4Cr
- Surcharge: 7% if income > ₹1Cr, 10% if > ₹5Cr, 12% if > ₹10Cr
- Health & Education Cess: 4% on (tax + surcharge)
- Section 115BAA: 22% base rate + 10% surcharge = 25.168% effective incl. cess (must forgo deductions)
- MAT (Minimum Alternate Tax): 15% of book profit — payable if regular tax is lower