India
4.4/10
146th of 217
Both tax systems side by side, headline rates and the gap between them.
Level pegging: India and Tunisia weigh about the same on the taxpayer.
| Tax | India | Tunisia | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 22% | 20% | +2.0 points |
| Personal income tax top bracket | 0% to 39% | 0% to 40% | −1.0 points |
| VAT standard rate | 18% | 19% | −1.0 points |
India
| National companies, optional regime Excluding surtax and cess; subject to conditions | 22% |
| New industrial companies | 15% |
| Foreign companies with permanent establishment | 35% |
Tunisia
| Standard companies | 20% |
| Banks, insurance, telecom, large retail Specifically listed sectors | 35% |
| Agriculture, fishing, crafts | 10% |