Corporate Tax Rate in India 2025#
Domestic Companies#
Regular Rate#
- 25% (turnover > ₹400 crore)
- 30% (others)
-
- surcharge + cess
Reduced Rate (Section 115BAA)#
- 22% flat (opts for new regime)
- No surcharge
- 10% cess
Manufacturing (Section 115BAB)#
- 15% (new manufacturing)
- Must opt within timeline
Foreign Companies#
- 40% (branch profits)
- 25% (technical services)
SEZ Companies#
- 15% for 5 years
- 10% for next 5 years
- Then normal rate
Minimum Alternate Tax (MAT)#
- 15% of book profit
- Credit available for 15 years
Surcharge#
- Income ₹1-10 crore: 7%
- Income > ₹10 crore: 12%
Conclusion#
Corporate tax rates vary by company type.