I study how institutional trust relates to tax morale in India using World Values Survey data. I examine differences in tax morale across taxpayer groups. Tax morale, defined as the intrinsic motivation to pay taxes, is an important factor shaping tax compliance. I find a positive and statistically significant association between tax morale and trust in the government, parliament, and civil services. Salaried employees report lower tax morale than self-employed individuals. This pattern contrasts with much of the existing evidence and is consistent with horizontal equity considerations. In settings with a narrow personal income tax base and variation in income reporting and monitoring across taxpayer groups, perceived differences in effective tax burdens may weaken tax morale among salaried employees. The findings highlight the role of institutional quality and horizontal equity in sustaining voluntary tax compliance.