A partnership firm needs to pay income tax at 30% of total income. If the total income passes 1 crore then a partnership firm have to pay income tax surcharge on the amount of income tax at the rate of 12%.In addition to the income tax and surcharge, a partnership firm must pay education cess and secondary higher education cess. Education Cess is applicable on the amount of income tax and the applicable surcharge at the rate of 2%. Secondary and higher education cess is applicable on the amount of income tax and the applicable surcharge at the rate of 1%.