India
Last updated: March 2026 · MobilitySQR Country Guide
India is the world’s most populous country and a rapidly growing economy, now the world’s fifth-largest by GDP. It is a major destination for international assignees in technology, pharmaceuticals, engineering, financial services, and manufacturing. English is widely spoken in business and urban professional settings, making it highly accessible compared to other emerging markets. Labor costs are significantly lower than Western markets while private healthcare and international schools in major cities are of high quality.
| Category | Details |
|---|---|
| Primary Visa Types | Employment (E-category), Business (B-1), e-Visa, Start-up Visa, OCI |
| Residency Rule | 182 days in financial year = tax resident |
| Income Tax Rate | 0–30% progressive + 4% health & education cess |
| Corporate Tax Rate | ~21.55% (effective, including surcharge) |
| Social Security | EPF (12% employee + 12% employer), ESI, NPS |
| FRRO Registration | Mandatory within 14 days of arrival |
| Key Tax ID | PAN Card (required for tax filing & banking) |
| Cost of Living Index | Low to moderate (varies significantly by city) |
FRRO (Foreign Regional Registration Office) registration is mandatory for most expatriates within 14 days of arrival. Extensions are required every 180 days for long-term stays. The online FRRO portal (indianfrro.gov.in) handles most filings.
Tax residency is triggered by physical presence of 182+ days in the Indian financial year (April 1–March 31). Tax residents are taxed on worldwide income; non-residents only on India-source income. Progressive tax rates: 0% up to ₹2.5 lakh, 5% (₹2.5–5L), 20% (₹5–10L), 30% above ₹10 lakh, plus 4% Health & Education Cess on tax. Foreign Tax Credit available under relevant tax treaties.
Corporate tax: ~21.55% effective (including surcharge) for domestic companies. GST: 5%, 12%, 18%, or 28% depending on category. TDS (Tax Deducted at Source) is deducted by payers on certain payments; reconciliation required. Quarterly advance tax payments mandatory for businesses.
India’s labor laws are complex and vary by state and sector. Key national laws: Employees’ Provident Fund Act (EPF mandatory for 20+ employees), Employees’ State Insurance (ESI for workers <₹21,000/month), Industrial Disputes Act (regulates termination and retrenchment), and Code on Wages 2019 (minimum wage, varies by state). Written employment contracts are strongly recommended and should specify probation, salary, benefits, notice period, and termination terms.
India has a mixed public/private healthcare system. Private healthcare in metro cities is world-class and significantly cheaper than Western countries. India is a major medical tourism destination with many JCI-accredited hospitals. English-speaking doctors are widely available in major private hospitals. Public hospitals are government-funded and subsidized, but quality varies significantly and foreigner access differs from citizen access.
Employer-provided health insurance is common; typically covers in-patient care and OPD. Individual Mediclaim policies available from ICICI Lombard, HDFC Ergo, Star Health, Niva Bupa, and others. ESI scheme covers workers earning <₹21,000/month. International expat plans available for those who need global coverage. Pre-departure vaccinations: Typhoid, Hepatitis A/B, Japanese Encephalitis (seasonal), Malaria prophylaxis (region-dependent) recommended.
| Expense Category | Mumbai | Bangalore | Delhi/NCR | Hyderabad |
|---|---|---|---|---|
| 1 BHK Rent (central) | ₹35K–60K | ₹25K–45K | ₹25K–50K | ₹18K–35K |
| Groceries (monthly) | ₹8K–15K | ₹6K–12K | ₹7K–13K | ₹5K–10K |
| Restaurant (mid, 2 pax) | ₹1,000–2,500 | ₹800–2,000 | ₹900–2,200 | ₹700–1,800 |
| Taxi (per km) | ₹8–20 | ₹8–18 | ₹8–18 | ₹7–16 |
| Utilities & Internet | ₹4K–7K | ₹3K–6K | ₹3.5K–7K | ₹2.5K–5K |
| Domestic help (maid) | ₹8K–15K | ₹6K–12K | ₹7K–13K | ₹5K–10K |
| International school (annual) | ₹6L–12L | ₹4L–9L | ₹5L–11L | ₹3.5L–8L |
| Monthly budget (excl. rent) | ₹60K–1.2L | ₹45K–90K | ₹50K–1.0L | ₹35K–70K |
Note: K = thousands, L = lakhs (100,000). All figures in Indian Rupees (INR). 1 USD ≈ ₹83–86 (March 2026).
Safety varies significantly by city, neighborhood, and time of day. Metro cities are generally safe in established expat and business districts. Key considerations: petty theft in crowded areas and tourist spots; traffic is chaotic with high accident rates (always use seatbelts and helmets); air quality in winter (Nov–Jan) is poor in Delhi and NCR (use N95 masks); tap water is generally not potable (use RO/filtered/bottled water); monsoon season (Jul–Sep) brings flooding risk in low-lying areas.
Employment visa processing: 2–8 weeks; have employer letter, degree certificates, and salary documentation ready. Arrange temporary accommodation before arrival; rent agreements typically 11-month leases with 1–2 months deposit. India uses 230V Type C, D, and M plugs — bring universal adapters or purchase locally.
Open bank account at major banks (ICICI, HDFC, Axis, SBI); bring passport, FRRO registration, PAN card (or application receipt), and utility bill or rent agreement as proof of address. Prepaid SIM cards are easily available with passport and address proof. Postpaid requires more documentation. Digital payment (UPI via apps like PhonePe, Google Pay, Paytm) is ubiquitous.
Personal effects are generally duty-free if declared properly; unaccompanied baggage incurs customs duty. Use reputable shipping agents with itemized lists and receipts. Customs clearance takes 3–7 days. Restricted items include alcohol (limited quantity), certain medicines, and electronics above threshold values. Shipping cost: international movers charge ₹50,000+ for partial shipments; sea freight 3–6 weeks from Western countries.
| Service | Details |
|---|---|
| Emergency (general) | 112 |
| Police | 100 |
| Ambulance | 102 / 108 |
| Fire | 101 |
| Cyber Crime Helpline | 1930 | cybercrime.gov.in |
| Women’s Helpline | 1091 |
| Indian MEA (Ministry of External Affairs) | mea.gov.in |
| FRRO (Foreigner Registration) | indianfrro.gov.in |
| Income Tax Department | incometax.gov.in |
| EPFO (Provident Fund) | epfindia.gov.in |
| Major Hospitals | Apollo, Max Healthcare, Fortis, Manipal, Medanta |
Housing, employment, transport, healthcare, and daily life — specific to each major expat hub
Key industries: Finance (BSE, banking, insurance), IT, Media & Entertainment, Pharmaceuticals. Major employers: TCS, Infosys, Reliance Industries, HDFC Bank, Mahindra, large multinationals. Salaries are highest in India; senior professional roles ₹1.5L–3L/month+.
Mumbai Metro (expanding rapidly; 3+ lines), suburban railway (local trains — very crowded but extensive), buses, Uber/Ola. Commutes of 1–2 hours are common. Mumbai’s suburban rail is essential but intensely crowded during peak hours. New Mumbai (Navi Mumbai) offers relief from congestion with better road infrastructure.
Schools: American School of Bombay (ASB), Dhirubhai Ambani International School, Bombay Scottish, Cathedral and John Connon School. Annual fees ₹6–12 lakh. Hospitals: Apollo (Navi Mumbai), Lilavati Hospital, Fortis Mulund, Hiranandani Hospital (Powai) — all private, JCI-standard, English-speaking staff.
Mumbai never sleeps — 24/7 energy with world-class restaurants, bars, and cultural venues concentrated in Bandra, Lower Parel, and Fort areas. The Bandra Kurla Complex (BKC) is a modern business district. Marine Drive promenade is iconic. Monsoon (Jun–Sep) brings intense rains and flooding in low-lying areas; air quality is generally good compared to Delhi.
Key industries: IT & ITeS (primary), biotech, manufacturing, startup ecosystem. Major employers: Infosys, TCS, Wipro, Accenture, Microsoft, Google, Amazon, Flipkart, numerous startups. Mid-level professional salaries ₹60,000–1,20,000/month. Startup equity culture is strong.
Namma Metro (expanding rapidly; Purple, Green, and new lines); BMTC buses; Uber/Ola widely available. Traffic congestion is severe despite ongoing metro expansion. Whitefield and Electronic City have long commutes to central areas. Auto-rickshaws widely available for short distances.
Schools: Bangalore International School (BIS), Greenwood High, Inventure Academy, Candor International School. Annual fees ₹4–9 lakh. Hospitals: Manipal Hospitals (multiple), Apollo (multiple), Aster, Fortis — all English-speaking, high-quality private care.
Bangalore offers vibrant cafe culture (more cafes per capita than any Indian city), excellent restaurants, a thriving bar and live music scene in Koramangala and Indiranagar, and stunning parks (Cubbon Park, Lalbagh). The city has a progressive, tech-forward culture and one of India’s most welcoming expat communities. Startup events and networking are constant.
Key industries: Government & policy, IT & ITeS (Gurgaon/Noida), media, education, pharma, FMCG. Major employers: HCL Technologies, Maruti Suzuki, Genpact, American Express, IBM, numerous government ministries, media houses (NDTV, India Today). Professional salaries ₹70,000–1,30,000/month for mid-level roles.
Delhi Metro (extensive network, 6+ lines, very efficient and affordable at ₹10–60/ride); DTC buses; Uber/Ola; auto-rickshaws. The metro connects Delhi to Gurgaon and Noida. However, last-mile connectivity from metro stations in Gurgaon can be poor — Uber/Ola fill the gap. Commute from Gurgaon to central Delhi: 30–90 min depending on traffic.
Schools: American Embassy School (AES), British School New Delhi, The Shri Ram School, Delhi Public School. Annual fees ₹5–11 lakh. Hospitals: Max Healthcare (multiple), Apollo (multiple), Fortis, Medanta Medicity (Gurgaon) — all high-quality private, English-speaking.
Key industries: IT & ITeS (primary), pharma, biotech, media (Tollywood). Major employers: Microsoft (Indian HQ), Infosys, TCS, Cognizant, HCL, Apple (R&D), Amazon, Google. Salaries slightly lower than Mumbai/Bangalore but cost savings are significant. Entry-level professional ₹22,000–40,000; senior roles ₹1,00,000+.
Hyderabad Metro (2 operational lines, expanding); TSRTC buses; Uber/Ola; auto-rickshaws. Commutes are significantly shorter than Mumbai or Delhi — 20–60 min is typical. The city is generally less congested than other major Indian metros. Rajiv Gandhi International Airport (HYD) is ~30 km from HITEC City; ~45 min by cab.
Schools: Oakridge International School, Chirec International, Indus International School, Nalanda International. Annual fees ₹3.5–8 lakh. Hospitals: Yashoda Hospitals, Apollo, Care Hospitals, Medicover — high-quality private care at lower costs than Mumbai/Delhi.
Hyderabad is renowned for Biryani (Haleem, Dum Biryani — culinary icons) and has a distinctly royal Nawabi heritage visible in its monuments (Charminar, Golconda Fort). The city has a progressive, modern side centered on HITEC City and Gachibowli while preserving its old-city character. Lower congestion and costs make it an excellent quality of life destination, particularly for families.
07 — Social Security
EPF & ESI MT LT
EPF (Employee Provident Fund) is mandatory for companies with 20+ employees. Contributions: 12% employee + 12% employer (split 8% to EPF account, 4% to Employee Pension Scheme). EPF withdrawable after 5 years of service or at retirement; partial withdrawal allowed for education, housing, and medical needs. ESI (Employees’ State Insurance) covers workers earning <₹21,000/month for medical, disability, maternity, and death benefits; contributions: 0.75% employee + 3.25% employer.
Foreign Worker Eligibility MT LT
Foreign workers on regular employment contracts are generally entitled to the same EPF and ESI benefits as Indian workers. The employer is responsible for enrollment. India has Social Security Agreements (SSAs) with several countries (Germany, France, Japan, South Korea, Belgium, Netherlands, others) that may allow exemption from double contributions — check applicable SSA before enrollment.