Surcharge Calculator

Calculate Surcharge & Marginal Relief

Calculate surcharge on income tax for high-income individuals and companies. Check eligibility for marginal relief and understand your total tax liability.

Enter Your Tax Details

Fill in the fields below to calculate surcharge and marginal relief

Taxpayer Type

Income Type

Total Taxable Income

₹

Your total taxable income after deductions

Income Tax (Before Surcharge)

₹

Income tax calculated before adding surcharge

Health & Education Cess

₹

4% of income tax (before surcharge)

Surcharge Rate Information

Individual / HUF:

Income > ₹50 Lakh: 10%
Income > ₹1 Crore: 15%
Income > ₹2 Crore: 25%
Income > ₹5 Crore: 37%

Company:

Income > ₹1 Crore: 2% (Domestic)
Income > ₹10 Crore: 5% (Domestic)
Foreign Companies: 2% / 5%

Your Surcharge & Total Tax

Enter your income and tax details to calculate surcharge and marginal relief.

Surcharge calculation Marginal relief check Total tax liability

What is Surcharge?

Surcharge is an additional tax levied on income tax for individuals and companies with high income.

Purpose: To tax high-income earners more
Applicable: On income tax amount, not total income
Rate: Varies by income level

Marginal Relief

Marginal relief ensures that the total tax paid does not exceed the excess income over the threshold.

Purpose: To avoid steep tax jumps
Applicable: When income slightly exceeds threshold
Benefit: Reduces effective tax rate

Key Points

Health & Education Cess: 4% on total tax
Marginal relief calculated on surcharge
Different rates for companies
Updated as per Finance Act