South Asia · Asia
India
India is a South Asia jurisdiction. with a standard worldwide income tax regime applicable to tax residents. Corporate profits are taxed at 25%.
Impuesto de Sociedades
25%
IRPF
30%
Ganancias de Capital
13%
IVA / GST
18%
Resumen
Datos Clave
Fiscalidad
Residencia y Visado
Empresa y Coste de Vida
Cumplimiento y Reputación
Residencia Fiscal Personal
Tax residency in India is generally triggered by physical presence exceeding 182 days in a calendar year. Foreign income treatment: unknown. No statutory CFC rules apply, which can facilitate the use of foreign holding structures without automatic income attribution.
New optional regime (2024): 0% up to ₹3L, 5–30% above. Old regime: up to 30% + surcharges/cess (max ~42.74%). Corporate: 25% for <₹400 crore turnover; 22% MAT option. LTCG 12.5% (>₹1.25L exempt p.a.); STCG 20%. GST 0–28% by product. Large startup ecosystem.
Constitución de Empresa e Impuestos de Sociedades
The standard corporate income tax rate is 25%. Establishing a legal presence here involves a higher degree of administrative complexity, often requiring local legal assistance.
Acceso Bancario y Financiero
Banking access in India is attainable but may require more documentation and time than in simpler jurisdictions. Internet infrastructure is developing. Speed and reliability can vary by location and should be assessed for business-critical operations.
Cumplimiento y Reputación Internacional
India is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.
Para quién es más adecuada esta Jurisdicción
Based on our scoring model, India ranks highest for Freelancer and Founder / Entrepreneur. It offers a reasonable proposition for freelancer (score: 48/100). It offers a reasonable proposition for founder / entrepreneur (score: 48/100). It scores lower for freelancer and founder / entrepreneur and digital nomad and high net worth individual, who may find other jurisdictions more suitable for their specific requirements.
Aviso Legal
La información de esta página tiene únicamente fines informativos generales y no constituye asesoramiento legal, fiscal o financiero. Las leyes fiscales y las normas de residencia cambian con frecuencia y varían significativamente según las circunstancias individuales. Consulta siempre a un profesional cualificado con licencia en las jurisdicciones pertinentes antes de tomar ninguna decisión.
Desglose de Puntuación
Puntuación por Perfil
Cada puntuación se pondera de forma distinta según el perfil. Ver metodología.
Service Providers in India
No listed providers yet for India.
List your practice here →Habla con un experto sobre India
Conecta con un profesional fiscal internacional cualificado para tu situación específica. Todas las consultas se tratan con total confidencialidad.
Jurisdicciones Relacionadas
Otras jurisdicciones en South Asia que quizás quieras comparar.
Your advisory firm, featured here
Reach professionals actively researching tax jurisdictions.