Modified on : 15 June, 2018
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Income Tax Slabs & Rates for Non-resident : AY 2019-20

Please click on the links below to view the Income Tax Slabs / Income Tax Rates for the AY 2019-20 (applicable on income earned during 01.04.2018 to 31.03.2019) for various categories of Non-resident Income Tax payers.

Change Assessment Year

Non-resident : Individual / HUF / AOP / BOI

Standard Deduction of ₹ 40,000/- available under Section 16(ia) w.e.f. 1st April 2018 in lieu of Transport Allowance and Reimbursement of Miscellaneous Medical Expenditure to Salaried Tax Payers.

Taxable IncomeIncome Tax
Upto ₹ 2,50,000/-. NIL
Above ₹ 2,50,000/- and upto ₹ 5,00,000/-. 5% of (taxable income - 2,50,000).
Above ₹ 5,00,000/- and upto ₹ 10,00,000/-. ₹ 12,500/- + 20% (taxable income - 5,00,000).
Above ₹ 10,00,000/-. ₹ 112,500/- + 30% (taxable income - 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.

health & Education Cess : 4% of the total of Income Tax and Surcharge.

Non-resident : Co-operative Society

Income Tax :

Taxable IncomeIncome Tax
Upto ₹ 10,000/-. 10% of the income.
Above ₹ 10,000/- and upto ₹ 20,000/-. ₹ 1,000/- + 20% of (taxable income - 10,000).
Above ₹ 20,000/- ₹ 3,000/- + 30% of (taxable income - 20,000).

Surcharge : 12% 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.

Health & Education Cess : 4% of the total of Income Tax and Surcharge.

Non-resident : Firm

Income Tax : 30% of taxable income.

Surcharge : 12% 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.

Health & Education Cess : 4% of the total of Income Tax and Surcharge.

Non-resident : Corporate (Foreign Company)

Income Tax :

Nature of IncomeTax Rate
Royalty received from Government or an Indian concern in pursuance of an agreement made with the Indian concern after March 31, 1961, but before April 1, 1976, or fees for rendering technical services in pursuance of an agreement made after February 29, 1964 but before April 1, 1976 and where such agreement has, in either case, been approved by the Central Government50%
Any other income40%

Surcharge :

The amount of income tax as computed in accordance with above rates, and after being reduced by the amount of tax rebate shall be increased by a surcharge as under

  • At the rate of 2% of such income tax, provided that the taxable income exceeds ₹ 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.
  • At the rate of 5% of such income tax, provided that the taxable income exceeds ₹ 10 crores. However, the amount of Income Tax and Surcharge shall not increase the amount of income tax payable on a taxable income of ₹ 10 crore by more than the amount of increase in taxable income.

Health & Education Cess : 4% of the total of Income Tax and Surcharge.