Preparing this country profile
This may take a few seconds the first time. That is normal.
The page is being put together and will appear in a moment. It loads instantly the next time.
Preparing this country profile
This may take a few seconds the first time. That is normal.
The page is being put together and will appear in a moment. It loads instantly the next time.
Preparing this country profile
This may take a few seconds the first time. That is normal.
The page is being put together and will appear in a moment. It loads instantly the next time.
Asia
Lucky Nomads World Index
62.07 / 100
Global rank
#146
Corporate tax
25.17%
Personal tax
42.74%
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Indian-resident companies taxed on worldwide income (residence determined by Place of Effective Management under Section 6(3)). Foreign companies taxed only on India-source income via Section 9 nexus rules (royalties, FTS, capital gains on India assets, business connection income). Foreign tax credit available under Section 90 or 91. Branch profits not subject to additional remittance tax.
Effective 25.17 percent under Section 115BAA opted concessional regime (22 percent base plus 10 percent surcharge plus 4 percent cess), de facto standard since 2019. Section 115BAB grants 17.16 percent effective for new manufacturing entities (sunset 31 March 2024 for new registrations). Foreign companies face 35 percent headline from FY 2024-25 (effective 36 to 38 percent with surcharge). IFSC units at GIFT City enjoy 100 percent deduction under Section 147 ITA 2025 for 20 of 25 years, MAT 9 percent versus 15 percent mainland.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Resident individuals taxed on worldwide income (Section 5 Income-tax Act 1961, Section 5 ITA 2025). Resident but Not Ordinarily Resident (RNOR) transitional status exempts foreign-source income for 2 to 3 years post-arrival under Section 6(6). From AY 2021-22 the 120-day deemed-resident rule applies to Indian citizens and PIOs with Indian income above lakh.
Top effective 42.74 percent under Old Tax Regime (30 percent slab plus 37 percent surcharge above crore plus 4 percent cess). New Tax Regime (default since AY 2024-25) caps surcharge at 25 percent, effective top 39 percent. Basic exemption lakh New Regime, lakh Old. Section 87A rebate up to makes income up to lakh effectively tax-free under New Regime.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Twenty-year corporate tax holiday for units operating in India's International Financial Services Centres (IFSCs), principally GIFT City in Gujarat.
Concessional 10 percent tax rate on royalty income derived by resident patentees from patents that are both developed and registered in India under…
Optional simplified presumptive taxation scheme for resident individuals and partnership firms (excluding LLPs) carrying on specified professions in…
You either qualify for India's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa need and length of stay for India. Saved on your device.
Not currently available
Available
Not currently available
India lists several residency and mobility routes across residence by investment, business founder routes, work (employer sponsored), family and dependant routes, and student and graduate routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
7 programmes listed · 7 are marked available in our editorial review
Capital, property, fund, or declared investment routes that can lead to longer-term residence.
Permanent Residency Status (PRS) for Foreign Investors
Founder, entrepreneur, or company-linked pathways for people building a business locally.
Business Visa (B-Visa)
Employer-linked permits and skilled employment passes for hired professionals.
Employment Visa (E-Visa)
Project Visa (P-Visa)
Spouse, dependant, and family reunion style permits.
Entry Visa (X-Visa)
Overseas Citizen of India (OCI)
Study-linked permits and post-study transition routes.
Student Visa (S-Visa)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in India.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.

Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
Free diagnostic
GeoCompass Signal scores you across the dimensions weighted for your profile and ranks 232 jurisdictions by fit for your exact situation. In minutes you get your composite fit score, where your current country really stands, your monthly tax and cost-of-living impact, and the strongest matches your profile unlocks.
~6 minutes, no payment, instant results. The full GeoCompass report puts a name on every match, shows exactly where India lands, and opens the complete ranked shortlist across every scoring dimension.
Asia
Lucky Nomads World Index
62.07 / 100
Global rank
#146
Corporate tax
25.17%
Personal tax
42.74%
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Indian-resident companies taxed on worldwide income (residence determined by Place of Effective Management under Section 6(3)). Foreign companies taxed only on India-source income via Section 9 nexus rules (royalties, FTS, capital gains on India assets, business connection income). Foreign tax credit available under Section 90 or 91. Branch profits not subject to additional remittance tax.
Effective 25.17 percent under Section 115BAA opted concessional regime (22 percent base plus 10 percent surcharge plus 4 percent cess), de facto standard since 2019. Section 115BAB grants 17.16 percent effective for new manufacturing entities (sunset 31 March 2024 for new registrations). Foreign companies face 35 percent headline from FY 2024-25 (effective 36 to 38 percent with surcharge). IFSC units at GIFT City enjoy 100 percent deduction under Section 147 ITA 2025 for 20 of 25 years, MAT 9 percent versus 15 percent mainland.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Resident individuals taxed on worldwide income (Section 5 Income-tax Act 1961, Section 5 ITA 2025). Resident but Not Ordinarily Resident (RNOR) transitional status exempts foreign-source income for 2 to 3 years post-arrival under Section 6(6). From AY 2021-22 the 120-day deemed-resident rule applies to Indian citizens and PIOs with Indian income above lakh.
Top effective 42.74 percent under Old Tax Regime (30 percent slab plus 37 percent surcharge above crore plus 4 percent cess). New Tax Regime (default since AY 2024-25) caps surcharge at 25 percent, effective top 39 percent. Basic exemption lakh New Regime, lakh Old. Section 87A rebate up to makes income up to lakh effectively tax-free under New Regime.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Twenty-year corporate tax holiday for units operating in India's International Financial Services Centres (IFSCs), principally GIFT City in Gujarat.
Concessional 10 percent tax rate on royalty income derived by resident patentees from patents that are both developed and registered in India under…
Optional simplified presumptive taxation scheme for resident individuals and partnership firms (excluding LLPs) carrying on specified professions in…
You either qualify for India's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa need and length of stay for India. Saved on your device.
Not currently available
Available
Not currently available
India lists several residency and mobility routes across residence by investment, business founder routes, work (employer sponsored), family and dependant routes, and student and graduate routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
7 programmes listed · 7 are marked available in our editorial review
Capital, property, fund, or declared investment routes that can lead to longer-term residence.
Permanent Residency Status (PRS) for Foreign Investors
Founder, entrepreneur, or company-linked pathways for people building a business locally.
Business Visa (B-Visa)
Employer-linked permits and skilled employment passes for hired professionals.
Employment Visa (E-Visa)
Project Visa (P-Visa)
Spouse, dependant, and family reunion style permits.
Entry Visa (X-Visa)
Overseas Citizen of India (OCI)
Study-linked permits and post-study transition routes.
Student Visa (S-Visa)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in India.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.

Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
Free diagnostic
GeoCompass Signal scores you across the dimensions weighted for your profile and ranks 232 jurisdictions by fit for your exact situation. In minutes you get your composite fit score, where your current country really stands, your monthly tax and cost-of-living impact, and the strongest matches your profile unlocks.
~6 minutes, no payment, instant results. The full GeoCompass report puts a name on every match, shows exactly where India lands, and opens the complete ranked shortlist across every scoring dimension.