income-tax

Corporate Tax Rate in India 2025

Corporate tax rates for companies in India including domestic companies, foreign companies, and special economic zone companies.

GetYourCA Team
1 April 2025·Updated 9 April 20261 min read12.5K views
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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.

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Disclaimer

We have taken utmost care to research and write this article for your information. However, tax laws are complex and subject to frequent changes. This article is for general guidance only and should not be considered professional advice. Individual circumstances vary significantly — what works for one person may not apply to another.

Before making any tax-related decisions, we strongly recommend consulting with a qualified Chartered Accountant or tax professional who can assess your specific situation. We do not accept any liability for decisions made based on this information.

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