By Ms. Priya Rustogi, Leader (Managing Director), India, LIXIL IMEA

“As India prepares for the Union Budget 2026, the premium bathroom and home solutions sector is witnessing robust demand driven by evolving consumer preferences for personalised luxury, wellness-oriented spaces, and high-quality, aspirational living experiences. Affluent buyers and urban professionals increasingly view bathrooms as private retreats, prioritizing exclusivity, superior design, and seamless integration of smart, premium features that enhance everyday comfort and lifestyle elevation.

To further accelerate this momentum, the Budget should focus on measures that support premium consumption and investment in high-end real estate. Key priorities include easing capital gains reinvestment limits under Sections 54 and 54F- particularly raising the ₹10 crore cap- to facilitate smoother transactions in ultra-premium properties and attract greater NRI and institutional capital. Rationalization of transaction costs, streamlined TDS norms for NRI sellers, and stable policies to mitigate rupee volatility would also help control input pricing pressures in imported premium components.

Continued emphasis on world-class urban infrastructure and connectivity will enhance the appeal of luxury developments in key markets, including emerging Tier-2 cities where aspirational demand is rising. These targeted reforms can empower the premium segment to deliver world-class, personalised living solutions, stimulate high-value consumption, foster skilled employment in design and manufacturing, and align with India’s journey toward global lifestyle leadership and Viksit Bharat.”