India — Tax Guide, Residency & Cost of Living for Expats

Asia · South AsiaUpdated 2026

Tax Score

40/100Worldwide

Tax Data

Income Tax5% – 30%
Corporate Tax25.2%
Capital Gains20%
VAT/GST18%
Wealth TaxNo
Inheritance TaxNo

Residency & Visas

Golden VisaNo
Digital Nomad VisaNo

Cost of Living & Quality of Life

Cost of Living Index26
Safety4.8/10
Internet55 Mbps
Healthcare5.5/10
Gasoline$1.15/L

Tax Overview

India uses a worldwide tax system with moderate rates. While residents are taxed on global income, rates are competitive compared to many developed nations.

Personal Income Tax

Personal income tax in India ranges from 5% – 30% progressively.

Corporate & Capital Gains

The corporate tax rate is 25.2%. Capital gains are taxed at 20%.

Indirect Taxes & Wealth

VAT/GST is 18%, moderate by international standards. There is no wealth tax. There is no inheritance tax.

Crypto & Digital Assets

India has an unfavorable crypto tax regime (score 1/5). Rates are high and/or regulations are restrictive.

Compare with other countries

Residency Guide

Relocating to India is possible but with limited options. Visa options are more limited, but residency is achievable through standard pathways.

Visa Options

India does not currently offer a digital nomad visa or golden visa. Foreigners can explore work, investment, or family reunification visas.

Practical Considerations

As a non-LATAM destination, applicants should consider potential language barriers and cultural differences. Working with a local immigration attorney and verifying apostille/legalization requirements for documents is recommended.

Also consider: United Arab Emirates, Qatar, Kuwait

Lifestyle

India offers a low cost of living, enabling a comfortable lifestyle on a moderate budget.

Cost of Living

With an index of 26 (reference: 100 = New York City), India is significantly cheaper than major world cities. An expat can live comfortably at a fraction of what it would cost in the US or Western Europe.

Safety & Infrastructure

With a safety score of 4.8/10, caution is recommended, especially outside tourist and expat areas. Internet speed of 55 Mbps — adequate for remote work.

Healthcare

With a score of 5.5/10, the healthcare system has limitations. International private health insurance is highly recommended for expats.

Quality of Life

India has a Human Development Index of 0.644 (classification: medium). It is important to consider differences in service quality depending on location.

Data: 2026 · Source: tax_foundation,pwc,manual

Pros & Cons

Pros

  • No wealth tax
  • No inheritance tax
  • Very low cost of living (index 26)

Cons

  • Worldwide tax system — global income taxed
  • Moderate safety — caution advised (4.8/10)
  • Unfavorable crypto regime (1/5)
  • Private health insurance recommended (5.5/10)
  • Physical presence requirement (183+ days/year)

Frequently Asked Questions

India operates under a worldwide tax system: taxes residents on worldwide income, regardless of where it is earned. The top personal income tax rate is 30%.

About this guide

Researched and maintained by the TuLugar team, based in Asunción, Paraguay.

Data sourced from PwC, Numbeo, UNDP, and Ookla.

Compare with Latin America

Looking for alternatives in LATAM? Compare with the best low-tax destinations.

View the full map