India (2026)
25.2
% combined statutory rate
unchanged YoY
YoY Change
unchanged
percentage points
Trend
neutral
Series length
27
years of data

Data

India Corporate Tax Rate (2026) — source data. OECD.
Year % combined statutory rate YoY Change
2026 25.2 unchanged
2025 25.2 unchanged
2024 25.2 unchanged
2023 25.2 unchanged
2022 25.2 unchanged
2021 25.2 unchanged
2020 25.2 -15.4pp
2019 40.6 -7.7pp
2018 48.3 +0.4pp
2017 47.9 unchanged
2016 47.9 unchanged
2015 47.9 +0.5pp
2014 47.4 +2.2pp
2013 45.2 +1.8pp
2012 43.4 unchanged
2011 43.4 -0.9pp
2010 44.3 -0.9pp
2009 45.2 unchanged
2008 45.2 +0.3pp
2007 44.9 +1.9pp

About this Dataset

India recorded 25.2 % combined statutory rate in 2026. That is unchanged on the previous period. Across 2000–2026 the series ranges from 25.2 % combined statutory rate in 2026 to 52.4 % combined statutory rate in 2000.

This page tracks the combined statutory corporate income tax rate in India — central government plus any sub-central or surtax component, which is the figure normally quoted for cross-border comparison and is often materially higher than the headline central rate alone.

Data sourced from OECD via SDMX REST API. This is the statutory rate, not the effective rate: deductions, incentives and the 15% global minimum tax all sit between the two.

Frequently Asked Questions

This page tracks the combined statutory corporate income tax rate in India — central government plus any sub-central or surtax component, which is the figure normally quoted for cross-border comparison and is often materially higher than the headline central rate alone. It is published by OECD and updated annually.

The most recent observation covers 2026. OECD typically publishes this series with a lag of several months after the reference period. The series runs 2000–2026 (27 observations).

The series is at its lowest recorded level, 25.2 % combined statutory rate in 2026, down from a peak of 52.4 % combined statutory rate in 2000. That is unchanged on the previous period.