| Slabs | Rates |
| Upto 300,000 | 0% |
| 300,001 – 600,000 | 5% exceeding 300,000 |
| 600,001 – 2,000,000 | 15,000 + 10% exceeding 600,000 |
| Exceeding 2,000,000 | 155,000 + 25% exceeding 2,000,000 |
| Tax Rates for Rent of Immovable property for companies is | 15 % of Gross Rent |

| Slabs | Rates |
| Upto 300,000 | 0% |
| 300,001 – 600,000 | 5% exceeding 300,000 |
| 600,001 – 2,000,000 | 15,000 + 10% exceeding 600,000 |
| Exceeding 2,000,000 | 155,000 + 25% exceeding 2,000,000 |
| Tax Rates for Rent of Immovable property for companies is | 15 % of Gross Rent |