{"id":2726,"date":"2025-09-01T17:29:24","date_gmt":"2025-09-01T11:59:24","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=2726"},"modified":"2025-09-01T17:29:28","modified_gmt":"2025-09-01T11:59:28","slug":"corporate-tax-rate-in-india","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/corporate-tax-rate-in-india\/","title":{"rendered":"Corporate Tax Rate in India AY 2025-26 and Effective Surcharge"},"content":{"rendered":"\n<p>The due date for filing income-tax return of a Company (Form ITR-6)is October 31, 2025 (in general) and November 30, 2025 in case of a transfer pricing assessee.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/corporate-tax-rate-in-india\/#What_is_a_%E2%80%9CCompany%E2%80%9D_as_per_Income_tax_Act\" >What is a \u201cCompany\u201d as per Income tax Act?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/corporate-tax-rate-in-india\/#Broad_classification_of_companies_for_tax_purposes\" >Broad classification of companies for tax purposes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/corporate-tax-rate-in-india\/#Income_subject_to_Income-tax_in_a_corporate\" >Income subject to Income-tax in a corporate?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/corporate-tax-rate-in-india\/#Tax_Rates_for_Domestic_Companies_AY_2025-26\" >Tax Rates for Domestic Companies (AY 2025-26)?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/corporate-tax-rate-in-india\/#A_Normal_rates\" >A) Normal rates<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/corporate-tax-rate-in-india\/#B_Special_rates\" >B) Special rates<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/corporate-tax-rate-in-india\/#Foreign_Company_%E2%80%93_What_are_the_Tax_Rates_for_AY_2025-26\" >Foreign Company &#8211; What are the Tax Rates for AY 2025-26?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caclubindia.com\/guide\/corporate-tax-rate-in-india\/#A_Refer_the_table_below_for_a_summary_of_the_tax_rates\" >A) Refer the table below for a summary of the tax rates.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caclubindia.com\/guide\/corporate-tax-rate-in-india\/#B_Special_Tax_on_Certain_Income_of_Foreign_Companies_%E2%80%93_rate_of_50_shall_apply\" >B) Special Tax on Certain Income of Foreign Companies \u2013 rate of 50% shall apply<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"What_is_a_%E2%80%9CCompany%E2%80%9D_as_per_Income_tax_Act\"><\/span>What is a \u201cCompany\u201d as per Income tax Act?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>As per the Income-tax Act, the term Company includes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Indian company \u2013 incorporated under Companies Act, 2013<\/li>\n\n\n\n<li>Body corporate incorporated outside India<\/li>\n\n\n\n<li>Declared by a special order of the board to be a Company<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Broad_classification_of_companies_for_tax_purposes\"><\/span>Broad classification of companies for tax purposes<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Domestic Company \u2013<\/strong>An Indian company or any other company which made arrangements to declare and pay dividends within India<\/li>\n\n\n\n<li><strong>Foreign Company \u2013<\/strong>Any company other than a domestic company.<\/li>\n<\/ul>\n\n\n\n<p>Each type of company, domestic and foreign is subject to a different tax rate. Refer below sections to understand the same.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Income_subject_to_Income-tax_in_a_corporate\"><\/span>Income subject to Income-tax in a corporate?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Profits and gains from business and profession<\/li>\n\n\n\n<li>Capital gains (eg: sale of mutual funds, etc)<\/li>\n\n\n\n<li>Income from other sources (eg: dividend received, interest received, etc)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tax_Rates_for_Domestic_Companies_AY_2025-26\"><\/span>Tax Rates for Domestic Companies (AY 2025-26)?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"A_Normal_rates\"><\/span>A) Normal rates<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Particulars<\/strong><\/td><td><strong>Total Income (TI) \u2264 \u20b91 Cr<\/strong><\/td><td><strong>\u20b91 Cr &lt; TI \u2264 \u20b910 Cr<\/strong><\/td><td><strong>TI > \u20b910 Cr<\/strong><\/td><\/tr><tr><td>Turnover \u2264 \u20b9400 Cr in FY<\/td><td>Tax: 25%<br>Surcharge: Nil<br>Cess: 4%<br>Effective: 26.00%<\/td><td>Tax: 25%<br>Surcharge: 7%<br>Cess: 4%<br>Effective: 27.82%<\/td><td>Tax: 25%<br>Surcharge: 12%<br>Cess: 4%<br>Effective: 29.12%<\/td><\/tr><tr><td>Turnover > \u20b9400 Cr in FY<\/td><td>Tax: 30%<br>Surcharge: Nil<br>Cess: 4%<br>Effective: 31.20%<\/td><td>Tax: 30%<br>Surcharge: 7%<br>Cess: 4%<br>Effective: 33.38%<\/td><td>Tax: 30%<br>Surcharge: 12%<br>Cess: 4%<br>Effective: 34.94%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Minimum alternate tax (MAT):<\/strong> A domestic company is liable to pay MAT where the tax payable based on the above table is less than 15% of book profit. To summarize, tax on total income or 15% of book profit, whichever is higher.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"B_Special_rates\"><\/span>B) Special rates<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Particulars<\/strong><\/td><td><strong>Section 115BA<\/strong><\/td><td><strong>Section 115BAA<\/strong><\/td><td><strong>Section 115BAB<\/strong><\/td><\/tr><tr><td>Tax rate<br>Add: Surcharge<br>Add: Cess<\/td><td>25%<br>Nil<br>4%<\/td><td>22%<br>10%<br>4%<\/td><td>15%<br>10%<br>4%<\/td><\/tr><tr><td><strong>Effective tax rate<\/strong><\/td><td><strong>26.00%<\/strong><\/td><td><strong>25.17%<\/strong><\/td><td><strong>17.16%<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Section 115BAA \u2013<\/strong> Available to any domestic company, subject to condition that it cannot avail deductions\/ exemption for, among other things, SEZ, coffee and tea manufacturing companies, expenses made towards any IIT, research institute for research, etc.<\/p>\n\n\n\n<p><strong>Section 115BAB \u2013 <\/strong>New manufacturing companies incorporated post Oct 1, 2019. Has the lowest rate of tax.<\/p>\n\n\n\n<p><strong>Section 115BA \u2013 <\/strong>New manufacturing companies incorporated post Oct 1, 2016. MAT provisions as included in the previous part will apply<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Foreign_Company_%E2%80%93_What_are_the_Tax_Rates_for_AY_2025-26\"><\/span>Foreign Company &#8211; What are the Tax Rates for AY 2025-26?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"A_Refer_the_table_below_for_a_summary_of_the_tax_rates\"><\/span>A) Refer the table below for a summary of the tax rates.<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Particulars<\/strong><\/td><td><strong>Total Income \u2264 Rs 1 Cr<\/strong><\/td><td><strong>Rs 1 Cr > TI \u2264 Rs 10 Cr<\/strong><\/td><td><strong>TI> Rs 10 Cr<\/strong><\/td><\/tr><tr><td>Tax rate<br>Surcharge<br>Add: Cess<\/td><td>35%<br>Nil<br>4%<\/td><td>35%<br>2%<br>4%<\/td><td>35%<br>5%<br>4%<\/td><\/tr><tr><td><strong>Effective tax rate<\/strong><\/td><td><strong>36.40%<\/strong><\/td><td><strong>37.13%<\/strong><\/td><td><strong>38.22%<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Note: <\/strong>MAT provisions as mentioned earlier are also applicable. Refer the above section for details.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"B_Special_Tax_on_Certain_Income_of_Foreign_Companies_%E2%80%93_rate_of_50_shall_apply\"><\/span>B) Special Tax on Certain Income of Foreign Companies \u2013 rate of 50% shall apply<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Royalty received from Government or an Indian concern in pursuance of an agreement made with the Indian concern after March 31, 1961, but before April 1, 1976, or fees for rendering technical services in pursuance of an agreement made after February 29, 1964 but before April 1, 1976 and where such agreement has, in either case, been approved by the Central Government.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The due date for filing income-tax return of a Company (Form ITR-6)is October 31, 2025 (in general) and November 30, [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":2727,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[14],"tags":[],"class_list":["post-2726","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-law"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>Corporate Tax Rate in India AY 2025-26 and Effective Surcharge - Tax Guide<\/title>\r\n<meta name=\"description\" content=\"Know what is corporate tax \u2014 applicable rates and surcharge structure for FY 24-25 &amp; how sections like 115BAA\/115BAB affect your tax burden.\" \/>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" 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