Article · 10 min read
Digital marketing agency in India 2026: registrations and tax
CalcGuru · calcguru.in Free Intermediate India
A July 2026 guide to the compliance side of an agency: no licence, GST at Rs 20 lakh, a TAN once you pay freelancers, an LUT for foreign clients, 18% GST on Google and Meta ads with the 6% equalisation levy abolished from 1 April 2025, and the choice between billing ad spend as principal or as pure agent.
- There is no licence or council registration for a marketing agency.
- Decide per client whether ad spend flows through your account; it changes your GST.
- Commission income is excluded from the presumptive tax scheme; retainers are not.