Bangalore has a 25.17% headline corporate tax rate; occupiers must also model property taxes and any local occupancy levies on top of rent.

  • Headline corporate tax: 25.17%.
  • Property taxes / business rates / equivalents are a separate line item — model them explicitly.
  • Cross-border occupiers should screen for local incentives (free zones, IP regimes, R&D credits).

Bangalore corporate taxes and occupancy taxes

Bangalore has a 25.17% headline corporate tax rate; occupiers must also model property taxes and any local occupancy levies on top of rent.

TL;DR

  • Headline corporate tax: 25.17%.
  • Property taxes / business rates / equivalents are a separate line item — model them explicitly.
  • Cross-border occupiers should screen for local incentives (free zones, IP regimes, R&D credits).

Corporate tax

Bangalore levies an effective corporate tax of around 25.17% on most C-corps. Cross-border holding structures and IP regimes can materially change the effective rate; engage local tax counsel early.

Occupancy and property taxes

22% base corporate income tax plus surcharges and cess for an effective rate of 25.17%. New manufacturing companies eligible for 15% concessional rate. SEZ benefits available in selected GCC parks.

Key facts

cityBangalore
countryIndia
regionAPAC
classARentLocal110 INR/sqft/yr
classARentUsd$1/sqft/yr
vacancy14.2%
typicalLeaseYears9
typicalRentFreeMonths6
submarkets5
primeYieldPct8.5%
corporateTaxPct25.17%

Frequently asked questions

What is Bangalore's corporate tax rate?
Around 25.17% on most C-corps. Local incentives, IP regimes, and structuring change the effective rate materially.

Editorial provenance

Reviewed by Kenji Watanabe — APAC contributing editor. Last updated 2026-04-15. See our methodology and editorial standards.

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