India public holidays 2026, GST rate and tax data
India: GST rate 18% since 22 Sep 2025; 17 public holidays in 2026 (next: Diwali (Deepavali), 8 Nov 2026); corporate tax rate 22%; policy interest rate 5.5%; inflation rate (CPI) 5.54%.
12 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026. Currency INR.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "IN", "series": "vat", "value": 18, "unit": "percent", "effective_from": "2025-09-22", "last_confirmed": "2026-10-19", "source": { "name": "Recommendations of the 56th Meeting of the GST Council, PIB press rel…", "url": "https://gstcouncil.gov.in/sites/default/files/2025-09/press_release_press_information_bureau_0.pdf" } }
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India public holidays 2026
17 days in 2026; next: Diwali (Deepavali) on 8 Nov 2026. Official source: Department of Personnel & Training (DoPT) O.M. F.No.12/2/2023-JCA dated 03 July 2025 · last verified 20 Jul 2026
Fixed by law 5 Confirmed 12
| Date | Holiday | Status | Source |
|---|---|---|---|
| 26 Jan 2026 Mon | Republic Day | Fixed by law | Department of Personnel & Training… |
| 4 Mar 2026 Wed | Holi | Confirmed | Department of Personnel & Training… |
| 21 Mar 2026 Sat | Id-ul-Fitr | Confirmed | Department of Personnel & Training… |
| 26 Mar 2026 Thu | Ram Navami | Confirmed | Department of Personnel & Training… |
| 31 Mar 2026 Tue | Mahavir Jayanti | Confirmed | Department of Personnel & Training… |
| 3 Apr 2026 Fri | Good Friday | Fixed by law | Department of Personnel & Training… |
| 1 May 2026 Fri | Buddha Purnima | Confirmed | Department of Personnel & Training… |
| 27 May 2026 Wed | Id-ul-Zuha (Bakrid) | Confirmed | Department of Personnel & Training… |
| 26 Jun 2026 Fri | Muharram | Confirmed | Department of Personnel & Training… |
| 15 Aug 2026 Sat | Independence Day | Fixed by law | Department of Personnel & Training… |
| 26 Aug 2026 Wed | Milad-un-Nabi (Id-e-Milad) | Confirmed | Department of Personnel & Training… |
| 4 Sep 2026 Fri | Janmashtami (Vaishnava) | Confirmed | Department of Personnel & Training… |
| 2 Oct 2026 Fri | Mahatma Gandhi's Birthday | Fixed by law | Department of Personnel & Training… |
| 20 Oct 2026 Tue | Dussehra | Confirmed | Department of Personnel & Training… |
| 8 Nov 2026 Sun | Diwali (Deepavali) | Confirmed | Department of Personnel & Training… |
| 24 Nov 2026 Tue | Guru Nanak's Birthday | Confirmed | Department of Personnel & Training… |
| 25 Dec 2026 Fri | Christmas Day | Fixed by law | Department of Personnel & Training… |
2027 dates already held (17)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 26 Jan 2027 Tue | Republic Day | Fixed by law | Department of Personnel & Training… |
| 10 Mar 2027 Wed | Id-ul-Fitr | Confirmed | Department of Personnel & Training… |
| 23 Mar 2027 Tue | Holi | Confirmed | Department of Personnel & Training… |
| 26 Mar 2027 Fri | Good Friday | Fixed by law | Department of Personnel & Training… |
| 15 Apr 2027 Thu | Ram Navami | Confirmed | Department of Personnel & Training… |
| 19 Apr 2027 Mon | Mahavir Jayanti | Confirmed | Department of Personnel & Training… |
| 17 May 2027 Mon | Id-ul-Zuha (Bakrid) | Confirmed | Department of Personnel & Training… |
| 20 May 2027 Thu | Buddha Purnima | Confirmed | Department of Personnel & Training… |
| 16 Jun 2027 Wed | Muharram | Confirmed | Department of Personnel & Training… |
| 15 Aug 2027 Sun | Independence Day | Fixed by law | Department of Personnel & Training… |
| 15 Aug 2027 Sun | Milad-un-Nabi (Id-e-Milad) Falls on the same date as Independence Day in 2027. |
Confirmed | Department of Personnel & Training… |
| 25 Aug 2027 Wed | Janmashtami (Vaishnav) | Confirmed | Department of Personnel & Training… |
| 2 Oct 2027 Sat | Mahatma Gandhi's Birthday | Fixed by law | Department of Personnel & Training… |
| 9 Oct 2027 Sat | Dussehra (Vijay Dashmi) | Confirmed | Department of Personnel & Training… |
| 29 Oct 2027 Fri | Diwali (Deepavali) | Confirmed | Department of Personnel & Training… |
| 14 Nov 2027 Sun | Guru Nanak's Birthday | Confirmed | Department of Personnel & Training… |
| 25 Dec 2027 Sat | Christmas Day | Fixed by law | Department of Personnel & Training… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current India value
Rate schedules and breakdowns
Withholding tax rates
5–20% across 5 withholding taxes — no single rate · in force from 2026-04-01 · Official source: Income-tax Act 2025 (Act 30 of 2025, assented 21 August 2025, in force 1 April… · last verified 10 Aug 2026 secondary
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Tax on dividends of non-residents and foreign companies | 20 | dividends paid by Indian companies to a non-resident or foreign company (10% instead for dividends from a unit in an International Financial Services Centre) | — | Income-tax Act 2025 s.207 (ex… |
| Base rate; plus surcharge and 4% cess (foreign company: effective 20.8% to 21.84%). Dividends became taxable in shareholders' hands from 1 April 2020 when the dividend distribution tax was abolished (Finance Act 2020). | |||||
| interest | Tax on interest - general foreign-currency borrowings | 20 | interest received from the Government or an Indian concern on debt incurred in foreign currency (the general s.115A/s.207 interest category) | — | Income-tax Act 2025 s.207 (ex 1961… |
| Base rate; plus surcharge and 4% cess. Interest not within any special regime and not covered by s.115A/s.207 falls to withholding under s.195 at rates-in-force, which for a foreign company can reach the general corporate rate on net income. | |||||
| interest-concessional | Tax on interest - concessional instruments | 5 | interest from an infrastructure debt fund (ex s.194LB); historically also ECB/bond interest under ex ss.194LC/194LD for borrowings/investments within their window | — | Income-tax Act 2025 s.207 comparison… |
| NARROW CATEGORY, not a general interest rate. The well-known 5% (later 4%/9% variants) concessional rates for external commercial borrowings and rupee bonds under ss.194LC/194LD applied to borrowings made before 1 July 2023; interest on new borrowings after that date falls back… | |||||
| royalties | Tax on royalties of non-residents | 20 | royalty received from the Government or an Indian concern under an agreement made with the Government or where the agreement is approved / in accordance with industrial policy | 2023-04-01 | Income-tax Act 1961 s.115A(1)(b) as… |
| DOUBLED BY THE FINANCE ACT 2023 (10% to 20%, effective 1 April 2023) - the change that made treaty rates (commonly 10-15%) the operative ceiling for most treaty-country recipients. Base rate; plus surcharge and 4% cess (foreign company: effective 20.8% to 21.84%). | |||||
| technical-service-fees | Tax on fees for technical services (FTS) of non-residents | 20 | fees for technical services received from the Government or an Indian concern (managerial, technical or consultancy services as defined) | 2023-04-01 | Income-tax Act 1961 s.115A(1)(b) as… |
| Same Finance Act 2023 doubling as royalties. Base rate; plus surcharge and 4% cess. | |||||
Personal income tax bands
0–30% across 7 bands · in force from 2025-04-01 · Official source: Income Tax Department e-filing portal, individual tax-rates help page for AY… · last verified 20 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 400000 | 0 |
| 400000 | 800000 | 5 |
| 800000 | 1200000 | 10 |
| 1200000 | 1600000 | 15 |
| 1600000 | 2000000 | 20 |
| 2000000 | 2400000 | 25 |
| 2400000 | — | 30 |
Statutory social-insurance contributions
0–15.67% across 10 contribution branches · in force from 2026-06-29 · Official source: Code on Social Security, 2020 (Act 36 of 2020), ss. 2(26) first proviso, 2(88)… · last verified 8 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| epf | Employees' Provident Fund (EPF) — provident fund portion | 15.67 | 12 | 3.67 | percent | "Wages" as defined in s. 2(88) of the Code (basic pay + dearness allowance + retaining allowance), capped at the notified wage ceiling of INR 15,000/month. NOT the old "basic wages + DA" of the 1952 Act: the Code's definition carries a 50% deeming proviso (see notes) that can pull excluded allowances back into the base. | INR |
| CONSOLIDATED-TEXT TRAP: s. 16(1)(a) of the Code states the rate as TEN per cent in its operative words, twice. Twelve per cent appears only in the first proviso, which lets the Central Government by notification substitute it 'at both the places where they occur' for… | |||||||
| eps | Employees' Pension Scheme (EPS) — carved out of the employer's EPF contribution | 8.33 | 0 | 8.33 | percent | Same s. 2(88) wages, capped at INR 15,000/month. Paid OUT OF the employer's 12%, not in addition to it. | INR |
| NOT an additional employer cost. s. 16(1)(b)(i) is explicit that EPS is funded FROM the employer's clause (a) contribution. A payroll engine that adds 8.33% on top of 12% overstates employer cost by a third. Capped at 8.33% x 15,000 = INR 1,250/month. Para 4(2) provides that the… | |||||||
| edli | Employees' Deposit-Linked Insurance (EDLI) — employer-only | 0.5 | 0 | 0.5 | percent | Same s. 2(88) wages, subject to the s. 2(89) wage ceiling of INR 15,000/month (EDLI Scheme 2026, para 5(1), read verbatim). | INR |
| THE SCHEME FIXES NO PERCENTAGE — the rate lives in a separate notification, and that notification has issued. Para 5(2) of the EDLI Scheme, 2026 leaves the rate to the Central Government; S.O. 3581(E) of 1 July 2026 sets it at 0.50%, effective from the Scheme's commencement on… | |||||||
| epf_administrative_charges | EPF administrative charges — employer-only levy | — | 0 | — | percent | Wages on which PF contributions are paid, including wages on which additional voluntary contributions are paid (para 19(3)) and, where a higher-wage joint opt-in is made under para 9(4), the higher wage. | INR |
| A real employer cost that is invisible in the 12+12 headline and is routinely omitted by payroll engines. Read verbatim in the gazette: para 28(2) says the employer shall pay 'administrative charge of such percentage of wages' and para 29(1) leaves the percentage to a separate… | |||||||
| esi | Employees' State Insurance (ESI) — sickness, maternity, disablement, employment injury and medical benefit | 4 | 0.75 | 3.25 | percent | FULL wages as defined in s. 2(88) of the Code. There is NO contribution ceiling — INR 21,000/month is a coverage threshold only (see notes). | INR |
| CITATION CORRECTED: the ESI (Central) Rules, 1950 are NO LONGER THE INSTRUMENT. They were expressly superseded, by name, at item (iii) of the supersession list in G.S.R. 344(E) of 8 May 2026. ESI contribution rates are now prescribed by rule 19 of the Social Security (Central)… | |||||||
| gratuity | Gratuity (Chapter V of the Code) — employer-only, no contribution rate | — | 0 | — | percent | No contribution base. Defined benefit payable on exit, computed on last-drawn wages. | INR |
| Included so the branch is visibly present rather than silently missing. There is NO percentage contribution and no fund into which an employer must pay for ordinary establishments, so all rates are null — this is the correct answer, not a gap. Gratuity is a defined benefit… | |||||||
| maternity_benefit | Maternity Benefit (Chapter VI of the Code) — employer-only, no contribution rate | — | 0 | — | percent | No contribution base. Employer pays the benefit directly at the woman's average daily wage for the period of absence, plus a flat medical bonus. | INR |
| ADDED IN REPAIR — this branch was previously missing without even a scope exclusion, which was inconsistent with including gratuity and employees' compensation on the express rationale of making zero-rate branches visible. There is NO contribution percentage and no fund: the… | |||||||
| employees_compensation | Employees' Compensation (Chapter VII) — employer-only direct liability, no contribution rate | — | 0 | — | percent | No contribution base. Direct statutory liability of the employer on employment injury. | INR |
| This is India's answer to a separate employer accident-insurance branch, and it deliberately carries no rate. The First Schedule entry, read verbatim, is decisive on scope: 'Subject to the provisions of the Second Schedule, it applies to the employers and employees to whom… | |||||||
| bocw_cess | Building and other construction workers' welfare cess (Chapter VIII) — employer-only levy on construction cost | 1 | 0 | 1 | percent | COST OF CONSTRUCTION incurred by the employer on building or other construction work — NOT wages. The Explanation to s. 100(1) excludes from that cost (a) the cost of land and (b) any compensation paid or payable to an employee or his kin under Chapter VII. | INR |
| ADDED IN REPAIR — a mandatory employer-only branch of the same Code that was previously missing altogether. It carries a real, currently notified national rate, so refusing it would have been wrong: the Code fixes a band of 1–2% and S.O. 2322(E) sets the operative figure at the… | |||||||
| labour_welfare_fund | Labour Welfare Fund (LWF) — State-level, no national rate | — | — | — | currency per month | Flat per-employee amounts set by each State, generally payable half-yearly or annually rather than monthly. | INR |
| NO NATIONAL RATE EXISTS — returned as nulls deliberately. This is a genuine payroll deduction in roughly fifteen States/UTs and nothing at all in the rest, so it cannot be modelled as a country-level scheme. Amounts are small flat rupee figures per employee per period, differ by… | |||||||
Tax filing deadlines
4 deadline rules · in force from — · Official source: 4 rules, each cited to its own official source; series-level citation is the… · last verified 28 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| tds-deposit-monthly | paye | payment | TDS (including on salaries) — deposit to the credit of the Central Government, April–February deductions | monthly | Deductors other than an office of the Government (non-government deductors), deductions made in April–February | primary | 2026-10-28 | Tax Payments FAQ |
| The FAQ states rule 218 of the Income-tax Rules, 2026 retains the 1961-Act timelines without change. The March occurrence this monthly rule would generate (7 April) is superseded for non-government deductors by tds-deposit-march (30 April); government offices paying by challan… | ||||||||
| tds-deposit-march | paye | payment | TDS — deposit of tax deducted in March (non-government deductors) | annual | Non-government deductors, tax deducted in the month of March | primary | 2026-10-28 | Tax Payments FAQ |
| Due 30 April following the 31 March tax-year end. | ||||||||
| advance-tax-instalments | cit | provisional_payment | Advance tax instalments (15 June, 15 September, 15 December, 15 March) | quarterly | Assessees, including companies, liable to advance tax (tax payable for the year Rs. 10,000 or more) | primary | 2026-10-28 | File ITR-1 (Sahaj) Online – FAQs |
| Cumulative 15% / 45% / 75% / 100% by 15 June / 15 September / 15 December / 15 March of the tax year (Apr–Mar; months 3, 6, 9, 12). The verified anchor page frames the table for individuals; the same schedule applies to all assessees including companies under s.408(1) of the… | ||||||||
| itr-company-annual | cit | return | Return of income — companies (and audited persons), due 31 October | annual | Companies (other than those required to furnish a transfer-pricing report) and persons whose accounts must be audited — 'Serial No. 2' of the due-date table | primary | 2026-10-28 | CBDT extends due date for furnishing… |
| The cited release states the statutory date (31 October) and announces a one-off CBDT extension for AY 2026-27 to 21 November 2026 for these persons; the extension is not modelled. Companies with international/specified domestic transactions (transfer-pricing report) are due 30… | ||||||||
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