Tax
Surcharge
An extra tax on top of income tax for high earners, kicking in above ₹50L of income.
A surcharge is an additional percentage charged on your income tax once your income crosses high thresholds.
It starts at 10% for income above ₹50L and rises in steps for higher incomes.
It applies before cess, so very high earners pay tax, then surcharge, then cess on top.
For example
Someone earning over ₹50L pays a 10% surcharge on their income tax, an extra charge that lower earners never face.