印度｜印度个人所得税 2019-2020工资所得税税率
印度2019-2020年工资所得税扣除额规定
印度财政部（财政部）通过第1/2019号通知，通知2019-2020年度工资所得税扣除额、扣除规则应通过《所得税法》第192条执行。从工资中扣除所得税的规定如下：
标准税率 Normal Rates of Tax
S.No. | Total Income | Rate of Tax |
1 | Total income maximum of Rs.2,50,000 年收入不超过25万卢比（约2万5人民币） | Nil 0 |
2 | Total income above Rs.2,50,000 but less than Rs.5,00,000 年收入在25万卢比以上不超过50万卢比 | Five per cent on the amount exceeding above Rs.2,50,000 超过25万卢比的部分征收5% |
3 | Total income above Rs.5,00,000 but less than Rs.10,00,000 年收入在50万卢比以上不超过100万卢比 | 20 per cent on the amount exceeding above Rs.5,00,000 and Rs.12,500 超过50万卢比的部分征收20%加12500卢比 |
4 | Total income above Rs.10,00,000 年收入超过100万卢比 | 30 per cent on the amount exceeding above Rs.10,00,000 and Rs.1,12,500 超过100万卢比的部分征收30%加112500卢比 |
30岁以上印度税民居民个税税率
Tax Rate for Individual and Resident ofIndia (Age 30 years or more during the FY)
S.No. | Total Income | Rate of Tax |
1 | Total income maximum of Rs.5,00,000 年收入不超过50万卢比（约5万人民币） | Nil |
2 | Total income above Rs.5,00,000 but less than Rs.10,00,000 年收入在50万卢比以上不超过100万卢比 | 20 per cent on the amount exceeding above Rs.5,00,000 超过50万卢比的部分征收20% |
3 | Total income above Rs.10,00,000 年收入超过100万卢比 | 30 per cent on the amount exceeding above Rs.10,00,000 and Rs.1,00,000 超过100万卢比的部分征收30%加100,000卢比 |
个税附加费 Surcharge on Income Tax
Income Tax for every Individual, Hinduundivided family or association of persons or body of individuals as perSection 111A, Section 112, or Section 112A
S.No. | Total Income | Percentage of Tax |
1 | Total income above Rs.50 lakh but less than Rs.1 crore 年收入在500万卢比以上不超过1000万卢比 | 10 per cent 10% |
2 | Total income above Rs.1 crore but less than Rs.2 crore 年收入在1000万卢比以上不超过2000万卢比 | 15 per cent 15% |
3 | Total income above Rs.2 crore but less than Rs.5 crore 年收入在2000万卢比以上不超过5000万卢比 | 25 per cent 25% |
4 | Total income above Rs.5 crore 年收入超过5000万卢比 | 37 per cent 37% |
5 | Total income above Rs.2 crore but not covered under clause (c) and clause (d) of Section 111A and Section 112 年收入超过2000万卢比但不在clause (c) 、 clause (d) of Section 111A and Section 112规定内。 | 15 per cent 15% |
根据第111A条及第112A条的规定，以下人士收取的附加费不得超过15%
The following person’ssurcharge under Section 111A and Section 112A shall not exceed 15 per cent ifthe income exceeding:
S.No. | Total Income |
1 | Total income above Rs.50 lakh but less than Rs.1 crore 年收入在500万卢比以上不超过1000万卢比 |
2 | Total income above Rs.1 crore but less than Rs.2 crore 年收入在1000万卢比以上不超过2000万卢比 |
3 | Total income above Rs.2 crore but less than Rs.5 crore 年收入在2000万卢比以上不超过2500万卢比 |
4 | Total income above Rs.5 crore 年收入超过5000万卢比 |
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