Concessional company rate — Section 115BAA

✍️ EaseValue Advisors · Updated 17 Jul 2026 · FY 2025-26

In short

22% corporate rate (or 15% for new manufacturers).

Section: 115BAA
Limit / benefit: 22% / 15%
Who it helps: Companies
Available in: Either regime

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The law behind it

Section 115BAA

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General information for FY 2025-26 (AY 2026-27), not advice on your specific case. Limits, rates and conditions change with each Finance Act and depend on your facts — confirm before acting. © EaseValue Advisors LLP.

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