Income Tax Calculator Old vs New Regime
compare your tax under the old and new regimes for fy 2025-26 (ay 2026-27), with a full breakdown — and see which saves you more.
| Income Tax Slabs (Rs.) | Income Tax Rates |
|---|---|
| Up to 4 lakh | Nil |
| 4 lakh to 8 lakh | 5% |
| 8 lakh to 12 lakh | 10% |
| 12 lakh to 16 lakh | 15% |
| 16 lakh to 20 lakh | 20% |
| 20 lakh to 24 lakh | 25% |
| Above 24 lakh | 30% |
| Income Tax Slabs (Rs.) | Income Tax Rates |
|---|---|
| Up to 2.5 lakh | Nil |
| 2.5 lakh – 5 lakh | 5% |
| 5 lakh – 10 lakh | 20% |
| Above 10 lakh | 30% |
* Slab rates vary for resident senior and super senior citizens.
How the Income Tax Calculator Works
What Is the New Tax Regime?
the new tax regime is set out in section 115bac of the income-tax act, 1961 (and section 202 of the new income-tax act, 2025). it offers wider, lower slabs but removes most deductions and exemptions. it is now the default regime, and tends to suit taxpayers without elaborate tax-saving investments.
New Regime Slab Rates — FY 2025-26 (ay 2026-27)
| income (₹) | tax rate |
|---|---|
| up to 4 lakh | nil |
| 4–8 lakh | 5% |
| 8–12 lakh | 10% |
| 12–16 lakh | 15% |
| 16–20 lakh | 20% |
| 20–24 lakh | 25% |
| above 24 lakh | 30% |
Zero Tax on Income Up to ₹12 Lakh — How It Works
under the new regime, the section 87a rebate makes tax nil for normal-slab income up to ₹12 lakh — and ₹12.75 lakh for salaried taxpayers after the ₹75,000 standard deduction. the rebate does not apply to special-rate income like capital gains or crypto. a worked example:
| particulars | amount (₹) |
|---|---|
| gross salary | 12,75,000 |
| less: standard deduction | 75,000 |
| taxable salary | 12,00,000 |
| tax (0–4L nil; 4–8L = 20,000; 8–12L = 40,000) | 60,000 |
| less: §87a rebate | 60,000 |
| net tax payable | nil |
Old Regime Slab Rates — FY 2025-26
the old regime keeps its long-standing slabs and a wide range of deductions.
| income (₹) | tax rate |
|---|---|
| up to 2.5 lakh | nil |
| 2.5–5 lakh | 5% |
| 5–10 lakh | 20% |
| above 10 lakh | 30% |
Old Regime — Senior & Super-senior Citizens
resident seniors (60–80) and super-seniors (80+) get a higher basic exemption under the old regime.
| age | basic exemption |
|---|---|
| below 60 | ₹2.5 lakh |
| 60–80 (senior) | ₹3 lakh |
| 80+ (super senior) | ₹5 lakh |
Deductions: Old vs New Regime
| benefit | old regime | new regime |
|---|---|---|
| §87a rebate | ₹12,500 (up to ₹5L) | ₹60,000 (up to ₹12L) |
| standard deduction | ₹50,000 | ₹75,000 |
| section 80c | allowed | not allowed |
| hra exemption | allowed | not allowed |
| home-loan interest (self-occupied) | allowed | not allowed |
| nps | fully allowed | employer contribution only |
| section 80d | allowed | not allowed |
How Much Tax Will You Pay? Salary-wise Comparison
tax on taxable income (after the standard deduction), comparing both regimes with no other deductions claimed:
| taxable income | new regime | old regime | you save |
|---|---|---|---|
| ₹8 lakh | nil (§87a) | ₹75,400 | ₹75,400 |
| ₹10 lakh | nil (§87a) | ₹1,17,000 | ₹1,17,000 |
| ₹12 lakh | nil (§87a) | ₹1,79,400 | ₹1,79,400 |
| ₹13 lakh | ₹78,000 | ₹2,10,600 | ₹1,32,600 |
| ₹15 lakh | ₹1,09,200 | ₹2,73,000 | ₹1,63,800 |
| ₹20 lakh | ₹2,08,000 | ₹4,29,000 | ₹2,21,000 |
| ₹25 lakh | ₹3,43,200 | ₹5,85,000 | ₹2,41,800 |
| ₹30 lakh | ₹4,99,200 | ₹7,41,000 | ₹2,41,800 |
Surcharge & Cess
a 4% health & education cess applies to all tax. above ₹50 lakh income, a surcharge applies on the tax:
| income | old regime | new regime |
|---|---|---|
| ₹50 lakh – 1 crore | 5% | 5% |
| ₹1 – 2 crore | 15% | 15% |
| ₹2 – 5 crore | 25% | 25% |
| above ₹5 crore | 37% | 25% |
How to Use This Calculator
- pick your financial year and age group;
- enter your gross salary and any exempt allowances (hra/lta);
- add other income — interest, rent and digital-asset gains;
- enter your old-regime deductions (80c, 80d, nps and more);
- the calculator compares both regimes and shows a full breakdown — the lower total wins.
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