Keystone · Tax & Compliance
Corporate Tax Calculator
Estimate corporate income tax under the major Indian regimes, including applicable surcharge and the 4% health & education cess.
In short: Corporate tax in India depends on entity type and regime: concessional rates apply under sections 115BAA/115BAB, a 25% rate generally applies to domestic companies below a turnover threshold, and 30% is the standard rate — plus surcharge and 4% cess.
Entity & income
Rule file: FY 2025-26 (AY 2026-27)
After applicable deductions and exemptions
Concessional regime for domestic companies forgoing specified deductions/exemptions. Subject to conditions under s.115BAA.
Estimated total tax
₹12,58,400.00
Effective rate
25.17%
- Base tax (22%)
- ₹11,00,000.00
- Surcharge (10%)
- ₹1,10,000.00
- Health & education cess (4%)
- ₹48,400.00
- Estimated total liability
- ₹12,58,400.00
Marginal relief may apply near surcharge thresholds and is not modelled here. MAT, deductions and exemptions require entity-specific review.
Marginal relief, MAT, deductions, exemptions and entity-specific provisions are not modelled — verify your actual liability with a tax professional.
Worked example
₹50,00,000 taxable income under s.115BAA: base tax ₹11,00,000 (22%), surcharge ₹1,10,000 (10%), cess ₹48,400 (4%) → total ₹12,58,400, an effective rate of ~25.17%.
Related tools
Get tax structuring advice from Keystone
Estimates are indicative. A Keystone advisor can review your specific position.
Which regime should my company use?
Concessional regimes require forgoing specified deductions; the optimal choice depends on your deductions, MAT position and plans — model both with a tax advisor.
Is marginal relief included?
No — near surcharge thresholds, marginal relief can change the outcome; the tool flags this and a professional computation is needed.
Sources and references
This tool provides indicative estimates for education and planning only. It is not investment advice, a fairness opinion, a tax computation, a financing offer or a regulatory determination. Consult a qualified advisor before acting on any result.
Service: Taxation