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of <h1>Income tax rates for companies unchanged for 2025-26: 25% for small domestic, 30% for others, 35% for non-domestic.</h1> For the assessment year 2025-26, the income tax rates for companies remain unchanged from the previous year. Domestic companies with a turnover not exceeding 400 crore rupees are taxed at 25%, while others pay 30%. Non-domestic companies are taxed at 35%. The surcharge rates also remain the same, with exceptions for certain specified incomes. A 4% Health and Education Cess is applicable on the income tax amount, including any surcharge, with no marginal relief for this cess. Marginal relief is available where a surcharge is imposed.
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