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Income Tax Calculator

Compare old and new tax regimes for FY 2025-26 / AY 2026-27 using salary income, slab-rate income, and key deductions.

Interactive calculator

Calculate income tax for FY 2025-26

Calculate and compare tax liability under Old vs. New Tax Regimes using updated slab rates and exemption rules.

Comparison uses FY 2025-26 rules for income earned from April 1, 2025 to March 31, 2026, assessed in AY 2026-27.
Income type
Are parents senior citizens?

Results

Recommended Regime

New Regime

Regime Tax Savings

₹1,45,600

New Regime Tax

₹1,50,800

Old Regime Tax

₹2,96,400

Old regime summary

Taxable Income

₹15,75,000

Total Tax

₹2,96,400

Cess: ₹11,400

Deductions Claimed

₹2,25,000

Slab Base Tax

₹2,85,000

Rebate / Relief

₹0

New regime summary

Taxable Income

₹17,25,000

Total Tax

₹1,50,800

Cess: ₹5,800

Deductions Claimed

₹75,000

Slab Base Tax

₹1,45,000

Rebate / Relief

₹0

Breakeven Analysis

Old vs. New Regime Breakeven Deductions

For your gross salary of ₹18,00,000, you need a total of ₹6,41,667 in eligible Old Regime deductions (including standard deduction) to match the New Regime tax liability.

Your Current Old Regime Deductions:₹2,25,000
Breakeven Deductions Target:₹6,41,667
ℹ You need ₹4,16,667 more in deductions to make the Old Regime cheaper than the New Regime. The New Regime is currently better.

Old Regime Active Slabs & Computed Tax

₹0.0L - 2.5L0%
Computed Tax:₹0
₹2.5L - 5.0L5%
Computed Tax:₹12,500
₹5.0L - 10.0L20%
Computed Tax:₹1,00,000
Above ₹10.0L30%
Computed Tax:₹1,72,500

New Regime Active Slabs & Computed Tax

₹0.0L - 4.0L0%
Computed Tax:₹0
₹4.0L - 8.0L5%
Computed Tax:₹20,000
₹8.0L - 12.0L10%
Computed Tax:₹40,000
₹12.0L - 16.0L15%
Computed Tax:₹60,000
₹16.0L - 20.0L20%
Computed Tax:₹25,000
₹20.0L - 24.0L25%
Computed Tax:₹0
Above ₹24.0L30%
Computed Tax:₹0

Regulatory Compliance & Computation Lineage

Statutory Reference: All calculations are executed in conformity with the provisions of the Finance Act 2025 and guidelines issued by the Central Board of Direct Taxes (CBDT), Ministry of Finance, Government of India.

Regime Slab Structures (FY 2025-26 / AY 2026-27):

  • New Tax Regime: Governed by Section 115BAC. Salaried individuals receive a standard deduction of ₹75,000. Marginal relief is incorporated for taxable incomes exceeding the rebate threshold of ₹12,00,000 under Section 87A.
  • Old Tax Regime: Salaried individuals receive a standard deduction of ₹50,000. Exemptions are allowed for standard claims under Section 80C (up to ₹1,50,000), Section 80D medical premiums (up to ₹25,000 for self / ₹50,000 for senior citizen parents), and Section 24(b) home loan interest exemptions (up to ₹2,00,000).

Breakeven Solver Methodology: The breakeven algorithm runs a numerical binary search to find the minimum deductible value D where OldRegimeTax(D) <= NewRegimeTax. Surcharge (applicable above ₹50L) and health/education cess (4%) are fully factored in the comparative results.

How to use it

  1. 01Enter your annual salary and any additional slab-rate taxable income.
  2. 02Fill only the deductions supported by this version, including standard deduction, 80C, 80D, home loan interest, and already-computed eligible extras.
  3. 03Compare the total tax under both regimes and review the savings difference.

Result guide

  • The comparison includes 4% health and education cess after rebate or relief.
  • The calculator supports slab-rate income only and excludes special-rate items like capital gains.
  • Above Rs. 50 lakh, surcharge is not included in this launch version.

About this calculator

A production tax calculator needs date-bound rules. This one is scoped to FY 2025-26, covering income earned from April 1, 2025 to March 31, 2026 and assessed in AY 2026-27.

The main purpose is to compare old and new regimes with a realistic but explicit deduction set instead of pretending to cover every special-case tax rule in one screen.

Frequently asked questions

What is the difference between old and new tax regime?

The old tax regime permits taxpayers to claim multiple exemptions and deductions under sections like 80C, 80D, and HRA, but applies higher progressive tax slabs. Conversely, the new tax regime (under Section 115BAC) offers lower, simplified tax rates but requires the taxpayer to forfeit most of these exemptions, with the exception of the standard deduction of ₹75,000 and employer pension contributions under Section 80CCD(2). [Formula: Section 115BAC Comparison | Source: Income Tax Act, 1961, Government of India]

Which regime is better for salaried employees?

The choice depends on the total tax deductions a salaried employee can claim. Generally, the new tax regime is more beneficial for individuals who do not make substantial tax-saving investments. For FY 2025-26, the breakeven threshold of deductions is ₹3,75,000 for an income of ₹15,00,000. If your eligible deductions under the old regime exceed ₹3,75,000, the old regime is better; otherwise, the new regime is more tax-efficient. [Formula: Breakeven Deduction Limit | Source: Central Board of Direct Taxes (CBDT) FY 2025-26 Rules]

How is income tax calculated in India for FY 2025-26?

Income tax is calculated by applying progressive tax slab rates to your net taxable income after subtracting standard deductions (₹75,000 for the new regime, ₹50,000 for the old regime) and other eligible exemptions. Under the new regime for FY 2025-26, income up to ₹4,00,000 is tax-free, ₹4,00,001 to ₹8,00,000 is taxed at 5%, ₹8,00,001 to ₹12,00,000 at 10%, ₹12,00,001 to ₹16,00,000 at 15%, and ₹16,00,001 to ₹24,00,000 at 20%. A 4% health and education cess is added to the computed tax. [Formula: Progressive Tax Slabs + 4% Cess | Source: Finance Act 2025, India]

What is the tax on ₹12 lakh salary under new regime?

For FY 2025-26, a salaried individual with an annual income of ₹12,00,000 receives a standard deduction of ₹75,000 under the new regime, reducing the taxable income to ₹11,25,000. Tax on this amount is calculated across slabs: ₹0 to ₹4,00,000 is exempt (₹0); ₹4,00,001 to ₹8,00,000 is taxed at 5% (₹20,000); and ₹8,00,001 to ₹11,25,000 is taxed at 10% (₹32,500). The base tax is ₹52,500, plus a 4% cess of ₹2,100, totaling ₹54,600. [Formula: Slab Tax + 4% Cess | Source: Income Tax Department, Government of India]

What deductions reduce taxable income under old regime?

Under the old regime, key deductions include Section 80C up to ₹1,50,000 (covering EPF, PPF, ELSS, and home loan principal), Section 80D up to ₹25,000 for health insurance premiums (or ₹50,000 for senior citizens), Section 24(b) up to ₹2,00,000 for home loan interest, and House Rent Allowance (HRA) exemptions under Section 10(13A) which are computed based on actual rent paid, salary, and location. [Formula: Net Taxable Income = Gross Income - Chapter VI-A Deductions | Source: Income Tax Act, 1961, India]

RS
Per RBI / CBDT / SEBI guidelinesUpdated for FY 2025-26 tax slabs

Reviewed by Rajesh Sharma, CA

Chartered Accountant (CA, ICAI) & Certified Financial Planner (CFP)

Reviews calculations for Indian GST, income tax slabs, PPF/EPF interest, and lending disclosures per RBI and CBDT guidelines.

Formula last verified: June 2026

Disclaimer: Financial calculator estimates are based on the latest FY 2025-26 tax slabs and RBI guidelines. Under Indian regulatory provisions, these calculations are for educational purposes only and do not constitute SEBI-registered investment, CA tax, or legal advice.

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