India: Tax holiday till 2047 for foreign cloud services using data centre services from India in Budget 2026-2027
Progress
Current status
under deliberation
01 Feb 2026 under deliberation
Scope
Implementers
India
Policy Area
Taxation
Policy Instrument
Taxation, nes
Regulated Economic Activity
infrastructure provider: cloud computing, storage and databases
Government Branch
executive
Government Body
central government
Implementation Level
national
Timeline of events
Minister of Finance proposed tax holiday till 2047 for foreign cloud services using data centre services from India in Budget 2026-2027
On 1 February 2026, the Minister of Finance proposed, in the Budget 2026-2027 Speech (Budget Speech), a tax holiday till 2047 for any foreign company that provides cloud services to customers globally by using data centre services from India, as a d…
SourceEvent type
law
Action type
announcement
Government branch
executive
Government body
central government