Equalisation Levy
6% on online-advertisement consideration and 2% on e-commerce supply — both since withdrawn (for earlier years).
Switch calculator — current: Equalisation levy
Your details
Levy @ 6% (withdrawn from 1 April 2025).
Levy @ 2% (withdrawn from 1 August 2024).
Your answer
₹ —
Still needed: a consideration amount.
- The figure, and how it compares where there is a choice
- Every step of the working, line by line
- The exact sections, with links to read them
For guidance only — not tax advice. Every figure is drawn from BharatX’s verified rule book, with the sections and rules shown alongside it.
Equalisation levy: how it works and FAQs
FY 2025-26 (Income-tax Act 1961) and FY 2026-27 (Income-tax Act 2025) · Updated
How it works
The equalisation levy was a tax on certain digital payments to non-residents: 6% on online-advertisement consideration and 2% on e-commerce supply or services.
The equalisation levy was a tax on certain digital payments to non-residents: 6% on online-advertisement consideration and 2% on e-commerce supply or services. Both have since been withdrawn — the 2% e-commerce levy from 1 August 2024 and the 6% advertisement levy from 1 April 2025 — so this calculator is for earlier years.
- 6% of the consideration for online-advertisement services.
- 2% of the consideration for e-commerce supply or services.
- If both apply, the levy is the sum of the two.
Worked example
Equalisation levy = ₹60,000.
Online-advertisement payment ₹10,00,000 to a non-resident (an earlier year).
- Levy = 6% × 10,00,000.
Equalisation levy = ₹60,000.
Frequently asked questions
Is the equalisation levy still in force?
No. The 2% e-commerce levy was withdrawn from 1 August 2024 and the 6% advertisement levy from 1 April 2025.
Who paid the levy?
The Indian payer (for advertisement) or the non-resident e-commerce operator (for the 2% levy), on consideration above the thresholds.
Every figure the calculator shows lists the sections it relies on under “Legal basis”. For guidance only — not tax advice.