Last modified - 02.02.2018

Income Tax Slabs & Rates
Non-resident Individual Tax Payers
for Assessment Years 2018-19

Income Tax Slabs & Rates for non-resident individual tax payers for Assessment Year 2018-19 (applicable on income earned during the year 1st April 2017 to 31st March 2018.)

Income Tax Slabs & Rates

Income SlabsTax Rates
i. Where the taxable income does not exceed ₹ 2,50,000/-. NIL
ii. Where the taxable income exceeds ₹ 2,50,000/- but does not exceed ₹ 5,00,000/-. 5% of amount by which the taxable income exceeds ₹ 2,50,000/-.
iii. Where the taxable income exceeds ₹ 5,00,000/- but does not exceed ₹ 10,00,000/-. ₹ 12,500/- + 20% of the amount by which the taxable income exceeds ₹ 5,00,000/-.
iv. Where the taxable income exceeds ₹ 10,00,000/-. ₹ 112,500/- + 30% of the amount by which the taxable income exceeds ₹ 10,00,000/-.

Surcharge :

  • 10% of the Income Tax, where taxable income is more than ₹ 50 lacs and upto ₹ 1 crore. However, the amount of Income Tax and Surcharge shall not increase the amount of income tax payable on a taxable income of ₹ 50 lacs by more than the amount of increase in taxable income.
  • 15% of the Income Tax, where taxable income is more than ₹ 1 crore. However, the amount of Income Tax and Surcharge shall not increase the amount of income tax payable on a taxable income of ₹ 1 crore by more than the amount of increase in taxable income.

Education Cess : 3% of the total of Income Tax and Surcharge.

You may like to View / Use:

●  Tax Calculator for NRIs - Assessment Year 2018-19