Paying Taxes in

Guwahati - India

This topic addresses the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business subnational project in India, which measures and compares regulations relevant to the life cycle of a small to medium-sized domestic business in cities and regions.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% of profit) Notes on TTR
Vehicle tax (pollution tax) - - ..
Tax on insurance contracts online filing 12.36% insurance premium ..
Tax on interest withheld 20.00% interest income .. not included
Dividend tax 14.00% dividend distributions ..
Fuel tax 6% + INR 3.25 per liter fuel consumption ..
Property tax 31.5% (15% general tax, 10% water tax, 2.5% scavenging tax, 1% light tax, 3% immovable urban tax) assessed (rental) value ..
Education fees paid jointly 2.00% all federal taxes including the surcharge .. included in other taxes
Secondary & Higher education fees paid jointly 1.00% all federal taxes including the surcharge .. included in other taxes
Environment tax fixed hazardous waste produced ..
Income surcharge paid jointly 10.00% on all federal taxes .. included in other taxes
Municipal business tax - - ..
Municipal employee tax - - ..
Corporate income tax online filing 30.00% taxable profits ..
Fringe benefit tax 30.00% value of specified corporate expenses (usually 20%) ..
Social security contributions 12.00% gross salaries ..
Employee's state insurance contribution 4.75% gross salaries ..
State VAT paid jointly 12.50% value added .. not included
CENVAT (excise duty) online filing 16.48% value added .. included in other taxes
Central sales tax 4%, as of Apr 2007: 3% purchase price ..
Stamp duty 8.25% transaction value .. not included
Totals: 62 278 67.4
  • Taxes by type Answer
    Profit tax (% of profit) 22.5
    Labor tax and contributions (% of profit) 18.2
    Other taxes (% of profit) 26.7