Free calculator

Business & Corporate Tax Calculator

Company, firm and LLP tax with surcharge and cess. Free, no sign-up — the maths runs in your browser.

Entities Companies, firms, LLPs Old & new sections

Total tax—

Base tax—

Surcharge (with marginal relief)—

Cess 4%—

Effective rate—

Estimate for planning — not a final computation. Rates as per Budget 2026, GST 2.0 and the Income-tax Act, 2025.

How this calculator works

Applies the base rate for the entity, the surcharge band (with marginal relief) and 4% cess. Domestic companies can choose 22% without most incentives (10% flat surcharge) or pay 25%/30% with 7%/12% surcharge; firms and LLPs pay 30% with 12% surcharge above ₹1 crore.

Worked example

Firm with taxable income ₹1.01 crore: tax ₹30.3 lakh; surcharge limited by marginal relief to ₹70,000; total ₹32,24,000 incl. cess.

How to read section numbers: s.80C→s.123 means Section 80C of the Income-tax Act, 1961 is now Section 123 of the Income-tax Act, 2025 (in force from 1 April 2026). Returns for FY 2025-26 still use the old numbers; Tax Year 2026-27 onwards uses the new ones. Section Finder

FAQ

Questions about this calculator

Not to companies under the 22% option. Others may be affected by minimum alternate tax rules revised by the Finance Act 2026 — ask us for a computation.

Yes — 30% plus surcharge and cess.

Dividends are taxed in shareholders' hands at slab rates.

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