Equalisation Levy

Levy on payments to non-residents for online advertising (6%) and, historically, e-commerce supply (2%).

Inputs

Type of payment

Amount paid to non-resident (₹)

Equalisation levy

₹0

≡

Working

Indicative. The 6% levy applies to online advertising payments to a non-resident exceeding ₹1 lakh in the year, deducted by the payer. The 2% e-commerce equalisation levy was withdrawn with effect from 1 August 2024. Confirm the current position and exemptions for your transaction.