The last available USD/INR exchange rate for Financial Year 2025-26 is ₹94.6543 for 1 US Dollar, as on 30 March 2026.
Since 31 March 2026 was a holiday, there was no USD/INR reference rate available for 31 March 2026. Accordingly, the rate of 30 March 2026 may be considered as the last available rate for FY 2025-26, where the applicable requirement is to use the last available reference rate.
USD/INR Rate for FY 2025-26
| Date | USD/INR Rate |
|---|---|
| 30 March 2026 | ₹94.6543 per USD 1 |
Last USD INR Rate of FY 2025-26
USD 1 = INR ₹94.6543
Date: 30 March 2026
Financial Year: 2025-26
As 31 March 2026 was a holiday, the rate available on 30 March 2026 is the last available rate for the financial year.
March 31, 2026, was a Tuesday that marked the public and trading holiday for Mahavir Jayanti in India
USD INR Rate for Audit and Official Purposes
The above rate may be relevant for various accounting, audit and financial reporting purposes where a USD to INR conversion is required as at the end of FY 2025-26.
Professionals may require the year-end USD/INR rate for purposes such as:
- Audit working papers
- Statutory audit
- Financial statement preparation
- Conversion of foreign currency balances
- Foreign currency receivables and payables
- Year-end accounting entries
- Trade receivables and payables denominated in USD
- Foreign currency loans and advances
- Export and import related accounting
- Tax and accounting documentation
- Management reporting
- Financial analysis
- Official records and documentation
USD to INR Conversion
For conversion purposes, the rate is:
1 USD = ₹94.6543
For example:
| USD Amount | INR Equivalent |
|---|---|
| USD 1 | ₹94.6543 |
| USD 10 | ₹946.5430 |
| USD 100 | ₹9,465.4300 |
| USD 1,000 | ₹94,654.3000 |
| USD 10,000 | ₹9,46,543.0000 |
The applicable accounting treatment and exchange rate requirement should, however, be determined based on the nature of the transaction and the applicable accounting, tax or regulatory provisions.
Why 30 March 2026 Rate is Used
31 March 2026 was a holiday. Therefore, there was no fresh rate for that date.
Where a year-end conversion requires the latest available exchange rate and no rate is available on 31 March due to a holiday, the immediately preceding available rate can be relevant, subject to the specific requirement governing the transaction.
Therefore, for FY 2025-26, the last available USD/INR rate is:
USD 1 = ₹94.6543 as on 30 March 2026
Important Note for Auditors and Accountants
This rate should not automatically be applied to every foreign currency transaction or balance merely because it is the last rate of FY 2025-26.
The appropriate exchange rate may depend on the specific purpose of conversion, the nature of the foreign currency item, the applicable accounting standard, tax provision, regulatory requirement or instructions applicable to the particular entity.
Accordingly, professionals should verify the specific requirement applicable to the transaction before finalising the accounting or reporting treatment.
Quick Reference
Financial Year: 2025-26
Last Date with Available Rate: 30 March 2026
31 March 2026: Holiday
Currency: US Dollar (USD)
Exchange Rate: ₹94.6543 per USD
USD/INR: 94.6543
Applicable Reference: Last available rate for FY 2025-26
Conclusion
The last available USD/INR rate for FY 2025-26 is ₹94.6543 for USD 1 as on 30 March 2026.
As 31 March 2026 was a holiday, the 30 March 2026 rate is the last available rate for the financial year and may be referred to for audit, accounting and other official purposes where the last available exchange rate is required.
Source
The Reserve Bank of India provides information relating to reference exchange rates and historical exchange-rate data. Users should retain the relevant official source or supporting documentation with their audit or accounting working papers where required. https://www.rbi.org.in/
Disclaimer: This article is provided for information and reference purposes. The appropriate exchange rate and accounting treatment should be determined based on the specific transaction and applicable accounting, tax and regulatory requirements.