LexVerge. · Calculators

Cross-border tax calculators

Four working tools from our practice: a UAE corporate tax calculator, an Indian TDS gross-up calculator for payments to non-residents, a FEMA late submission fee calculator and an Indian residential status checker. Figures update as you type.

UAE corporate tax India TDS gross-up FEMA late fee Residential status

Tool 1

UAE corporate tax calculator

0% on the first AED 375,000 of taxable income and 9% above it, with the free-zone and small business options.

Corporate tax payableAED 56,250

Effective rate5.63%

Taxed at 0%AED 375,000

Taxed at 9%AED 625,000

Return and payment are due within 9 months of the end of the tax period.

Taxable income is accounting profit after tax adjustments. A Qualifying Free Zone Person does not get the AED 375,000 band on its non-qualifying income. Small Business Relief is available to resident persons with revenue of AED 3 million or less, for tax periods ending on or before 31 December 2026. Read more: UAE corporate tax explained and Qualifying Free Zone Person conditions.

Tool 2

India TDS gross-up calculator for payments to non-residents

Works out the tax to withhold, and the grossed-up cost when the contract is net of Indian tax. Built for artist fees, royalties, technical fees and other foreign payments.

Tax to withhold and deposit26,263

Effective TDS rate20.80%

Gross fee for tax purposes126,263

Net remitted to the payee100,000

IGST under reverse charge (creditable)22,727

Total cash outflow148,990

On a net contract the tax is a cost on top of the fee.

Domestic rates carry surcharge and 4% health and education cess. Treaty rates do not. The right rate depends on the nature of the income, the treaty and the payee's documents, so treat this as an estimate. Read more: TDS on payments to foreign artists, section 393 TDS on non-resident payments and GST reverse charge on foreign artist fees.

Tool 3

FEMA late submission fee calculator

Estimates the Late Submission Fee for a delayed FEMA filing such as FC-GPR, FC-TRS, Form FC or the Annual Performance Report, and tells you when the delay has moved into compounding.

Estimated late submission feeRs 7,500

Delay15 months

Years of delay used (n)1.25

Fixed elementRs 7,500

Variable element (0.025% × amount × n)Rs 0

Paid through the AD bank or FIRMS portal within 30 days of being advised.

Formula used: Rs 7,500 plus 0.025% of the amount involved multiplied by the years of delay, with the delay rounded up to the next month; a flat Rs 7,500 for returns that do not report a flow of funds. The Late Submission Fee is generally available for delays of up to three years from the due date. Read more: FEMA compounding and the late submission fee.

Tool 4

Indian residential status checker

Applies the day-count tests, the 120-day rule for visiting Indians and the deemed residency rule to tell you whether you are Resident and Ordinarily Resident, RNOR or Non-Resident for an Indian tax year.

Are you an Indian citizen or a Person of Indian Origin? Days in India during the tax year (1 April to 31 March) Total days in India in the previous four tax years Why were you outside India this year? Indian income for the year, excluding income from foreign sources Are you liable to tax in another country by reason of residence or domicile? Were you non-resident in at least 9 of the previous 10 tax years? Days in India in the previous seven tax years

Residential statusNon-Resident

Test that decided it-

Foreign income taxed in India?No

Based on section 6 of the Income-tax Act, 2025, which carries forward the 182-day, 60/365-day, 120-day and deemed residency rules. Day counts include the days of arrival and departure. Treaty tie-breaker rules can still make you resident of the other country for treaty purposes. Read more: NRI residential status for Indians in the UAE.

How the numbers work

Method and assumptions

How is UAE corporate tax calculated?

Under the standard regime, the first AED 375,000 of taxable income is taxed at 0% and the balance at 9%. A Qualifying Free Zone Person pays 0% on qualifying income and 9% on non-qualifying taxable income from the first dirham. A resident person with revenue of AED 3 million or less can elect Small Business Relief and is treated as having no taxable income, for tax periods ending on or before 31 December 2026.

How does grossing up work on a net-of-tax contract?

Where the Indian payer agrees to bear the tax, the law treats the net amount as what is left after tax. The gross amount is the net amount divided by one minus the effective tax rate, and the tax is the difference. At 20.8%, a net fee of 100,000 becomes a gross fee of 126,263 with tax of 26,263.

Which surcharge should I select?

Surcharge depends on the payee's total income taxable in India for the year. For a foreign company it is nil up to Rs 1 crore, 2% up to Rs 10 crore and 5% above that. For a non-resident individual it is nil up to Rs 50 lakh, then 10%, 15% and 25%, with 37% possible above Rs 5 crore under the old regime. If you are unsure, select the band that matches the total you expect to pay that payee in the year.

Why is GST calculated on the gross fee?

IGST under reverse charge applies to the full consideration for the imported service. Where the payer bears the income tax, the grossed-up fee is the consideration. The IGST is paid in cash and is generally available as input tax credit to a taxable business.

Need the real number?

Have a partner check the position

A calculator cannot read your contract or the treaty. Send us the facts and we will confirm the rate, the documents needed and the filing sequence.

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