Asia-Pacific · INR
India
Reviewed 2026-06-21
Top income tax
30%
Self-employed SS
No
VAT
18%
Capital gains
12.5%
Exit tax
No
Nomad visa
No
59
/ 100
Tax efficiency49
Ease to enter42
Ease to exit93
Cost of living100
Internet12
English60
India taxes residents who are ordinarily resident on worldwide income, with personal rates running from 5% up to a headline 30% (surcharge and a 4% cess push the effective top rate higher), while a simplified default regime offers wider zero and low brackets. There is no wealth tax, inheritance tax, or individual exit tax, and listed equity long-term gains are taxed at a flat 12.5% above a small annual exemption. India has no dedicated digital nomad or entrepreneur visa, so foreign solopreneurs typically rely on business or tourist e-visas and cannot bill Indian clients in rupees.
Personal income tax
Income tax structureProgressive
Top income tax rate30%
Entry income tax rate5%
Top rate threshold$28,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityNo
Employee SS rate12%
Employer SS rate12%
Indirect & other taxes
VAT standard rate18%
Capital gains rate12.5%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency182 days
Corporate
Corporate income tax rate30%
WHT on dividends10%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
Cost of living index18.9
Internet speed62 Mbps
English proficiencyMedium
Civil liberties53
Sources
- PwC Worldwide Tax Summaries — India Individual: Taxes on personal income
- PwC Worldwide Tax Summaries — India Individual: Residence
- PwC Worldwide Tax Summaries — India Individual: Other taxes (GST, social security, capital gains)
- PwC Worldwide Tax Summaries — India Corporate: Taxes on corporate income
- Numbeo — Cost of Living Index by Country
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.