🇮🇳 India · FY 2025-26 (AY 2026-27)

India Income Tax Calculator

Estimate your income tax under the new and old regime — including the ₹12 lakh §87A rebate, standard deduction, surcharge and 4% cess.

On a gross salary of ₹15,00,000, the new regime leaves you about ₹14,02,500 after income tax and 4% cess — an effective tax rate of about 6.5%. Enter your own income below.

Gross annual income₹15,00,000
Standard deduction
Taxable income
Income tax (after §87A)
Surcharge
Health & education cess (4%)
Annual take-home
Monthly take-home
Effective tax rate

New vs old tax regime (FY 2025-26)

The new tax regime is the default. Thanks to the Budget 2025 changes, income up to ₹12,00,000 is effectively tax-free under the Section 87A rebate, and a salaried person gets a ₹75,000 standard deduction on top — so about ₹12,75,000 of salary can be tax-free. You cannot claim most deductions (80C, 80D, HRA) under this regime.

The old regime keeps the familiar 0/5/20/30% slabs and lets you claim deductions, but its §87A rebate only covers taxable income up to ₹5,00,000. It wins when your deductions are large.

New regime slabs — FY 2025-26 / AY 2026-27

Taxable incomeRate
Up to ₹4,00,0000%
₹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%

A 4% health & education cess applies on the tax. A surcharge of 10–25% applies above ₹50 lakh of income.

Old regime slabs

Taxable incomeRate
Up to ₹2,50,0000%
₹2,50,001 – 5,00,0005%
₹5,00,001 – 10,00,00020%
Above ₹10,00,00030%

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Frequently asked questions

How much income is tax-free in India in 2026?

Under the new regime for FY 2025-26, income up to ₹12,00,000 is effectively tax-free via the §87A rebate; with the ₹75,000 standard deduction a salaried person pays no tax up to about ₹12,75,000 of salary. The old regime's rebate only covers taxable income up to ₹5,00,000.

What are the new tax regime slabs?

0% up to ₹4L, 5% (₹4–8L), 10% (₹8–12L), 15% (₹12–16L), 20% (₹16–20L), 25% (₹20–24L) and 30% above ₹24L, plus 4% cess and a surcharge above ₹50L.

Should I pick the new or old regime?

The new regime is the default and usually best without big deductions. The old regime can win if you claim large 80C/80D/home-loan/HRA deductions. Compare both with your real numbers.

Is this accurate for AY 2026-27?

It uses the FY 2025-26 slabs, standard deduction, §87A rebate (with marginal relief above ₹12L in the new regime), surcharge bands and 4% cess. It's a simplified estimate and doesn't auto-apply 80C/80D/HRA under the old regime — enter your taxable income to include those.

Estimates for guidance only, not tax advice. Confirm with the Income Tax Department or a qualified adviser.