Income Tax Calculator

Estimate tax under old or new regime for FY 2025-26 (AY 2026-27)

Income Details

New regime: standard deduction of ₹75,000 applies. Section 80C, 80D, HRA, and most other deductions are not available.

Total Tax Payable

₹0

Income Tax:₹0
Health & Education Cess (4%):₹0
Total Tax:₹0

Tax Summary

Tax RegimeNew Regime
Gross Income₹12,00,000
Standard Deduction-₹75,000
Taxable Income₹0
Income Tax₹0
Cess (4%)₹0
Net Tax Payable₹0

Effective rate

Effective Tax Rate0.00%
Monthly Tax₹0
In-Hand Annual Income₹12,00,000
In-Hand Income100.0%
Tax Amount0.0%

About income tax

What this calculator does

Works out income tax on your gross annual salary for FY 2025-26. Pick old or new regime, enter deductions where they apply, and it applies the current slabs, rebate under section 87A, surcharge, and 4% health and education cess.

How it works

Taxable income = gross income minus standard deduction minus any deductions you enter (old regime only). Tax is computed slab-wise, then rebate and marginal relief are applied where relevant.

Example at ₹12 lakh gross: new regime → taxable ₹11.25 lakh after ₹75,000 standard deduction, rebate wipes tax to nil. Old regime with ₹1.5 lakh under 80C → taxable ₹10 lakh, tax about ₹1,17,000 including cess.

Old vs new regime

New regime has lower slabs but fewer breaks — no 80C, 80D, or HRA. Old regime keeps those deductions but tax rates are steeper at higher incomes. Salaried taxpayers must choose one regime each year; the choice can be changed when filing the return.

Standard deduction

₹75,000 for new regime and ₹50,000 for old regime — applied automatically on salary income. No documents needed. This replaced the earlier ₹50,000 limit for both regimes in Budget 2025.

Rebate and surcharge

  • • New regime: full rebate if taxable income is up to ₹12 lakh; marginal relief between ₹12 lakh and about ₹12.7 lakh
  • • Old regime: rebate up to ₹12,500 if taxable income is up to ₹5 lakh
  • • Surcharge kicks in above ₹50 lakh taxable income; marginal relief limits the jump at each threshold
  • • 4% cess on tax plus surcharge

Before you file

Run both regimes with your actual 80C, 80D, and HRA numbers before deciding. This tool covers salary income only — capital gains, house property, and business income need separate treatment. TDS already deducted by your employer is not shown here.

Tax slabs — FY 2025-26

New regime

Up to ₹4,00,000Nil
₹4,00,001 – ₹8,00,0005%
₹8,00,001 – ₹12,00,00010%
₹12,00,001 – ₹16,00,00015%
₹16,00,001 – ₹20,00,00020%
₹20,00,001 – ₹24,00,00025%
Above ₹24,00,00030%

Old regime

Up to ₹2,50,000Nil
₹2,50,001 – ₹5,00,0005%
₹5,00,001 – ₹10,00,00020%
Above ₹10,00,00030%

Deductions under 80C (max ₹1.5 lakh), 80D, HRA, and others reduce taxable income in the old regime. Enter them in the form above.

Disclaimer: Figures are estimates for salary income only. Actual tax depends on your full return, Form 16, and any income beyond salary.

Questions & answers

Which tax year does this use?
FY 2025-26 (assessment year 2026-27). Slabs, standard deduction, rebate under section 87A, surcharge bands, and 4% cess are as per current rules for salary income.
Old vs new regime — quick difference
New regime: lower slabs, ₹75,000 standard deduction, but no 80C, 80D, HRA, etc. Old regime: ₹50,000 standard deduction plus those deductions, but higher rates at upper slabs. You pick one for the year; can switch when filing.
What income is not covered here?
Capital gains, house property income, business income, and multiple employers are not modelled. It is built for a single salary with optional 80C/80D/HRA-style entries on the old regime.

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