Country profile

India

India tax rates: corporate income tax and the combined central plus sub-central rate. The OECD source does not publish India's top personal income tax or GST rate.

Corporate income tax (statutory standard rate)

Corporate income tax - statutory standard rate (central government)

25.17%

0.00 pp

As of 2026 | %

YearRate
202625.17%
202525.17%
202425.17%
202325.17%
202225.17%
202125.17%
202025.17%
201940.55%
201848.32%
201747.92%
201647.92%
201547.92%

Source: OECD Corporate Income Tax Rates database (statutory rates). Licence: OECD terms - free use with attribution.

VAT/GST standard rate

Not tracked — the OECD source used by this site does not publish this series for this country, so it is not estimated here.

Top personal income tax rate

Not tracked — the OECD source used by this site does not publish this series for this country, so it is not estimated here.

Corporate income tax (combined central + sub-central)

Corporate income tax - combined statutory standard rate (central + sub-central)

25.17%

0.00 pp

As of 2026 | %

YearRate
202625.17%
202525.17%
202425.17%
202325.17%
202225.17%
202125.17%
202025.17%
201940.55%
201848.32%
201747.92%
201647.92%
201547.92%

Source: OECD Corporate Income Tax Rates database (statutory rates). Licence: OECD terms - free use with attribution.

About this page

This page collects the statutory tax rates that the OECD publishes for India. Rate structures differ between countries: some levy sub-central corporate taxes on top of a national rate, and some do not; consumption taxes are named differently across jurisdictions (VAT, GST) but are compared here on the same basis — the standard rate. Each block above prints the latest published value, a short history, and the source line for that series. Where a series shows Not tracked, the OECD does not publish it for this country, and no value is estimated in its place. Figures are republished unmodified; see the methodology and sources pages for how selection, ranking and formatting work.

How to read the numbers: every value here is a statutory rate published by the OECD, shown for the year it applies to. Corporate and personal income tax series run from 2000 where the OECD publishes them; VAT/GST values are the standard rate as at 1 January of each year from 2005. A Not tracked row is a gap in the OECD's tables, not a zero — a missing figure is never filled with an estimate, an average of other countries, or a rate taken from another year. Each series carries its own source line, and values are republished unmodified; selection, ordering and the year-over-year change are the only edits applied. The page is rebuilt whenever the OECD updates its tables. Where a rate looks surprising, the source line under the table is the quickest way to check what the figure measures and which year it reflects.