Business · Section 4C · Tax Year 2026-2027
Corporate & Super Tax Calculator
Calculate your company's income tax plus any Section 4C super tax — 29% corporate rate by default, with super tax applying above Rs 500 million.
Step by step
How corporate & super tax is worked out
Enter taxable income
Your company's taxable income for the year.
Confirm the corporate rate
29% for most companies — adjust for your specific sector if needed.
Super tax applies automatically
0% up to Rs 500m, 8% above, for general companies under the Finance Act 2026. Banking, petroleum exploration and production, and fertiliser businesses stay on 10% above Rs 150m — this calculator does not model those.
See your total tax
Corporate tax plus super tax combined.
Reading the result
Super tax sits on top, and the threshold is a cliff
Section 4C is not part of the corporate rate. It is an additional charge on income above a threshold, so a company can move from no super tax to a substantial bill on a modest increase in profit.
That makes the figure worth modelling before year end rather than discovering at filing. A company close to a band edge has a genuinely different marginal cost on its last rupee of profit than its headline rate suggests.
The corporate rate is not the whole story
Companies can also face minimum tax on turnover, which applies where the tax on profit falls below a floor, and alternative charges depending on the sector. A loss-making company is not automatically a company with no tax to pay.
The minimum tax on turnover calculator covers that floor.
Small companies and banks are different
The standard rate is not universal. A company meeting the statutory conditions for small company status is taxed at a lower rate, and banking companies are taxed under their own regime with their own rate and their own super tax treatment. Applying the general rate to either gives the wrong answer.
Where this stops
This works from the taxable income you supply. Arriving at that figure — depreciation, inadmissible expenses, brought-forward losses, group relief — is the part that takes the work, and it is the part a calculator cannot do for you.
FAQs
Corporate & super tax FAQs
What is the standard corporate tax rate?
The general corporate income tax rate is 29% for most companies, though banking and some other sectors can have different notified rates. This calculator defaults to 29%, editable.
What is super tax under Section 4C?
Section 4C imposes an additional super tax on companies with high income, on top of normal corporate tax. Under Budget 2026-27, the intermediate slabs (income between Rs 150m–500m) were reduced to 0%, with an 8% rate applying above Rs 500m for general companies.
Does super tax apply to every company?
It applies once your income crosses the notified threshold. Below Rs 500m, most general companies pay 0% super tax under the current slabs — check if your sector has a different notified rate.
Is this calculator accurate for banks?
No. The Finance Act 2026 relief — nil up to Rs 500 million and 8% above — is for general companies only. Banking companies, petroleum exploration and production companies and fertiliser manufacturers remain at 10% super tax on income above Rs 150 million, and exporters with more than 80% of turnover from exports are exempt. Use this tool for a general company and take advice for the excluded sectors.
Related tools
Running as a sole proprietor?
Non-corporate businesses use the individual/AOP business slabs instead.
Open Business Tax Calculator