Relocating to India

Statutory tax and social-security figures for India, each quoted from the official publication cited under it. Tax year 2026; last verified 5 Oct 2026.

Tax and social security

Income tax surcharge, new regime

First tier: applies to total income above: INR 5,000,000
First tier: surcharge rate: 10%
Second tier: applies to total income above: INR 10,000,000
Second tier: surcharge rate: 15%
Third tier: applies to total income above: INR 20,000,000
Third tier: surcharge rate: 25%

Source: Memorandum Explaining the Provisions in the Finance Bill, 2026 (indiabudget.gov.in); Income-tax Act, 2025, section 202

Tax year 2026Verified 28 Sep 2026View official source

Employer-provided housing, taxable value

Employer-leased housing: taxable value is the lower of the rent paid and this share of salary: 10%

Source: Income-tax Rules, 2026, rule 15(2)(a), Table I (incometaxindia.gov.in)

Tax year 2026Verified 5 Oct 2026View official source

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