Moving to India: taxes, residence and life
How to become tax resident in India: personal, dividend and corporate tax, 5 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In India the top income tax rate is 39%, dividends are taxed at up to 35.9% and companies pay 25.2% corporate tax.
How to move and become tax resident
To become tax resident in India you need at least 182 days a year (182 days in fiscal year (Apr–Mar); 60 + 365-in-4-yrs rule only after prior visits). The typical route is None realistic (business/employment visa only): No investor residence for non-PIO foreigners; OCI only with Indian origin There are 5 open residence programmes in India — see the list below.
Living there
Mumbai has a tropical monsoon climate with winter highs around 31 °C and summer highs around 33.5 °C.
Key facts
| Top income tax | 39% |
|---|---|
| Dividend tax | 35.9% |
| Corporate tax | 25.2% |
| Daňová rezidence | po 182 dnech — 182 days in fiscal year (Apr–Mar); 60 + 365-in-4-yrs rule only after prior visits |
| Vaše cesta | None realistic (business/employment visa only) — No investor residence for non-PIO foreigners; OCI only with Indian origin |
| Typ klimatu | tropical monsoon · 31° / 33.5° (Mumbai) |
Residence programmes in India
Active programmes
- Permanent Residency Status (PRS) for Foreign Investors — Investice CHF 910'000 · 2026-10
Now under Immigration and Foreigners Act 2025 (in force Sept 2025)
- Business Visa (B) — entrepreneur · 2026-10
- Employment Visa (E) — Příjem / rok CHF 20'000 · 2026-10
- Overseas Citizenship of India (OCI) — ancestry · 2026-10
- Entry (X) Visa – family members — family · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in India to become tax resident?
po 182 dnech. 182 days in fiscal year (Apr–Mar); 60 + 365-in-4-yrs rule only after prior visits Newcomers usually RNOR (foreign income untaxed) for ~2–3 yrs
How much tax will I pay in India?
In India the top income tax rate is 39%, dividends are taxed at up to 35.9% and companies pay 25.2% corporate tax.
Which residence programmes does India offer?
Permanent Residency Status (PRS) for Foreign Investors (CHF 910'000); Business Visa (B); Employment Visa (E); Overseas Citizenship of India (OCI); Entry (X) Visa – family members
What is the usual way to move to India?
None realistic (business/employment visa only). No investor residence for non-PIO foreigners; OCI only with Indian origin
Compare with nearby countries
Afghanistan · Armenia · Australia · Azerbaijan · Bangladesh · Bhutan · Cambodia · China · Fiji · Georgia · Hong Kong · Indonesia
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.