FME Regulatory Intelligence, Learning & Practice · IFSCA (Fund Management) Regulations, 2025

IFSC Fund Manager Tax Calculator

See what a GIFT IFSC fund manager pays on its eligible IFSC income on each route, and what stays taxable.

1Enter your details

Your fund manager

Legal form

Income from the unit’s approved business activities, within its deduction period (20 consecutive tax years out of 25).

₹

Anything outside the approved IFSC business.

₹

For a company, the profit in its accounts, as adjusted for minimum alternate tax. For an LLP, leave blank: the calculator adds the deduction back for you.

₹

The 9% minimum tax rate applies to an IFSC unit that does.

2Result Tax year 2026-27

Enter the fund manager’s income to compare the routes.

How this calculator works

  1. Enter your figures or answer the questions on the left.
  2. The result updates as you type, using the provisions listed under Legal provisions.
  3. Open “How was this calculated?” to see every step.

Things to keep in mind

  • This is an estimate based on the information you provide.
  • It covers Indian income-tax only.
  • The result depends on the fund structure, your status and the facts entered.
  • Surcharge is not included; it applies where total income exceeds ₹50 lakh.
  • Read the assumptions and the law before relying on the result.

Related tools

Want to confirm your tax position?

This result is an estimate based on the information provided. Your final tax position may depend on the fund’s legal structure, investment documents, income type and personal circumstances.

Prashant Kumar

Meet the expert

CS Prashant Kumar

Company Secretary & Compliance Officer
Global Horizons Capital Advisors (IFSC) Private Limited — an IFSCA-licensed investment banker

13+ years of experienceFCS Fellow member, ICSIAuthor Audit Under Fire

Published in The Chartered Accountant (Jun 2025, Jan 2025, Mar 2024) and Chartered Secretary (Aug 2023)

Prashant Kumar is a seasoned Company Secretary and corporate governance strategist with more than 13 years of experience advising large corporates, promoter-led groups and global businesses on compliance, regulatory risk and board governance. In GIFT IFSC, the IFSCA regime is his day job rather than a research topic.