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Compare your tax under the old and new regime for FY 2025-26. Includes the Rs 12 lakh rebate, standard deduction, cess and a clear regime choice.
Taxable income
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Illustrative tax
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Income tax results are estimates for planning and should be checked against current official rules or professional advice where applicable.
Every salaried person in India now faces a choice at the start of the year. Pick the new regime with lower rates and almost no deductions. Or stay with the old regime and claim 80C, 80D, HRA and home loan interest. The better option depends on how many deductions you use.
This income tax calculator works out your liability for FY 2025-26 (AY 2026-27) under both regimes. Enter gross salary, other income and any deductions you plan to claim. It applies the slabs, standard deduction, rebate and 4% cess, then shows which regime leaves you with more.
The new regime is the default unless you opt out. Budget 2025 widened the slabs and raised the rebate limit.
| Taxable income | Rate |
|---|---|
| Up to Rs 4 lakh | Nil |
| Rs 4 lakh to Rs 8 lakh | 5% |
| Rs 8 lakh to Rs 12 lakh | 10% |
| Rs 12 lakh to Rs 16 lakh | 15% |
| Rs 16 lakh to Rs 20 lakh | 20% |
| Rs 20 lakh to Rs 24 lakh | 25% |
| Above Rs 24 lakh | 30% |
Salaried taxpayers get a Rs 75,000 standard deduction here. The Section 87A rebate wipes out tax on taxable income up to Rs 12 lakh. So a salary of Rs 12.75 lakh can mean zero tax. The rebate does not cover special-rate income like capital gains.
The old regime keeps its familiar slabs: nil up to Rs 2.5 lakh, then 5%, 20% and 30%. Its standard deduction is Rs 50,000.
Meet Priya, a salaried employee earning Rs 15 lakh a year. She invests Rs 1.5 lakh under 80C and pays Rs 25,000 in health insurance premiums. She has no home loan and does not claim HRA.
Priya saves Rs 1,05,300 by choosing the new regime. The old regime would need far bigger deductions to compete. Large HRA claims plus home loan interest are usually what tip the balance back.
The figures above follow standard slab rules. A few situations need extra care, and some need a chartered accountant.
Compare both regimes before you declare your choice to your employer. Tax rules are revised in most Budgets. Confirm your final numbers with Form 16 and the current Income Tax Department guidance before filing.
Use the fields in the tool above and keep units and formats consistent.
Review the result shown in the output area.
Confirm that the result matches your situation before using it for a decision.
Tax is estimated from taxable income and an illustrative slab model.This describes the core logic used by the tool. Check any assumptions that may affect your result.
Use accurate inputs and keep units consistent.
Review the assumptions before using the result for a decision.
Compare important results with an independent or official source.
Yes, for FY 2025-26 the Section 87A rebate makes tax nil on taxable income up to Rs 12 lakh. Salaried employees also get a Rs 75,000 standard deduction. That means gross salary up to Rs 12.75 lakh can attract zero tax.
The new regime allows very few deductions. Salaried people get the Rs 75,000 standard deduction and the employer's NPS contribution under Section 80CCD(2). Popular items like 80C, 80D and HRA are not available, which is why lower slab rates apply.
Add up the deductions you claim, such as 80C, 80D, HRA and home loan interest. Run both regimes with those figures. If deductions are modest, the new regime usually wins. Very large deductions can still favour the old regime.
Yes, salaried individuals without business income can choose either regime each year while filing their return. People with business or professional income can switch back to the old regime only once. After that, they generally stay in the new regime.
It is an additional levy charged at 4% on your income tax plus any surcharge. It applies under both regimes. If your slab tax is Rs 93,750, the cess adds Rs 3,750, making the total Rs 97,500.
Marginal relief stops your tax from exceeding the income above Rs 12 lakh. If taxable income is Rs 12,10,000, tax cannot be more than Rs 10,000 before cess. It protects people earning just above the rebate limit from a sudden tax jump.
It is mainly built for slab-rate income such as salary, interest and rent. Capital gains on shares, mutual funds and property have separate rates and exemptions. The 87A rebate also does not apply to these special-rate gains, so calculate them separately.
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