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Old Tax Regime Calculator

Estimate old-regime tax for FY 2025-26 / AY 2026-27 with standard deduction, 80C, 80D, and home loan interest support.

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.

Income type
Are parents senior citizens?

Results

Taxable Income

₹15,75,000

Final Tax Liability

₹2,96,400

Deductions Claimed

₹2,25,000

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

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 salary income and any other slab-rate taxable income.
  2. 02Choose the age bracket because old-regime exemption limits vary for senior residents.
  3. 03Add supported deductions and review the resulting tax after rebate and cess.

Result guide

  • Standard deduction is Rs. 50,000 for salaried or pension income in this version.
  • Section 80C is capped at Rs. 1,50,000 and self-occupied home loan interest at Rs. 2,00,000.
  • Section 80D is limited according to taxpayer and parent senior-citizen status.

About this calculator

The old regime is still relevant when a taxpayer can claim enough deductions and exemptions to offset the lower headline rebate in the new regime.

This page isolates the old regime so users who already know their regime choice can move faster without comparing both every time.

Frequently asked questions

Does age matter in the old regime?

Yes. Resident senior and super-senior citizens have different basic exemption thresholds under the old regime.

What rebate is assumed here?

This version applies Section 87A rebate up to Rs. 12,500 when taxable income is up to Rs. 5 lakh.

Can I use the other deductions field for HRA?

Yes, but only after you have separately computed the eligible amount. The field does not derive HRA exemption automatically.

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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