IN主要税率（数据来自PwC税税总结，最后审核11 May 2026）： 企业所得税：Domestic companies: 1. 25% or 30% (plus applicable surcharge and cess) depending on turnover. 2. 15% or 22% (plus applicable surcharge and cess) subject to certain conditions. Foreign companies (having PE in India): 35% (plus applicable surcharge and cess) Please refer to the Taxes on corporate income section for effective tax rates for different classes of companies. 增值税/消费税：The rate of GST varies from 5% to 28% depending upon the category of goods and services being supplied, the general rate of tax being 18% on majority of goods and services. Additionally, for certain goods, a compensation cess is levied at different rates as prescribed by the government. 个人所得税：New personal tax regime: 39% (i.e. 30% + 25% surcharge + 4% health and education cess);
Old tax regime: 42.744% (i.e. 30% + 37% surcharge + 4% health and education cess) 预提税：Resident: 10 / 10 / 2 to 10 / 2 to 10;
Non-resident*: 20 / 4 to 20 / 20 / 20 (For non-residents, the above are to be enhanced by applicable surcharge and health and education cess) *Subject to the rates provided under Double Taxation Avoidance Agreement where applicable. 具体适用税率请以最新官方规定及具体业务情况为准。