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Corporate Tax Calculator

Corporate income tax for Indian companies — old and new regimes.

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Frequently asked questions

Which regime should I pick?
For most companies: 115BAA (22%) — lower rate, no incentive trade-offs. Legacy 25% makes sense only if you heavily use exemptions (SEZ, R&D, depreciation) that 115BAA disallows.
What is MAT?
Minimum Alternate Tax — 15% on book profits. Applicable to legacy regime. Companies under 115BAA/115BAB are exempt from MAT.
Are surcharge rates progressive?
Yes for legacy: 7% above ₹1 Cr profit, 12% above ₹10 Cr. For 115BAA/115BAB: flat 10% regardless of profit.
Are LLPs taxed the same?
LLPs pay flat 30% + surcharge + cess. They don't get 115BAA benefits. Compare carefully before choosing entity structure.