Free Tool · FY 2025–26 (AY 2026–27)

Income Tax Calculator New vs Old Regime

Calculate your exact income tax liability for FY 2025–26. Compare both tax regimes side-by-side, factor in all deductions, and make the smartest decision for your finances — in seconds.

Budget 2024 Updated 87A Rebate Auto-Applied Surcharge & Cess Included
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FY 26Latest Slab Rates
Your Income Details

Deductions (Old Regime)
Standard Deduction ₹50,000
max ₹1.5L
max ₹1L
max ₹50K
Enter your income to see the tax calculation
Gross Income
FY 2025–26
Taxable Income
Effective Rate
of gross income
Total Tax Payable (New Regime)
FY 2025–26
Base Tax
Rebate 87A
Surcharge
Cess (4%)
New vs Old Regime Comparison
New Regime Recommended
Old Regime Recommended
Slab-wise Tax Breakdown
Income Slab Rate Tax
This calculator is for estimation purposes based on FY 2025–26 (AY 2026–27) slabs. Consult a CA for accurate tax planning. Standard deduction of ₹75,000 is applied for new regime as per Budget 2024.
Step-by-Step Guide

How to Use the Income Tax Calculator for FY 2025–26

Three simple steps to know your exact tax liability and the best regime for you.

01

Step 1: Enter Your Income

Enter your total annual gross income — salary, business income, or freelance earnings. Use the quick-select buttons for common amounts or drag the slider.

02

Step 2: Select Age & Regime

Choose your age group (Senior citizens get higher exemption limits) and pick New or Old tax regime. Switch between regimes to compare instantly.

03

Step 3: Add Deductions & Compare

If using the Old Regime, enter your 80C, 80D, HRA, and NPS investments. The calculator auto-recommends the better regime for maximum savings.

FY 2025–26 Reference

Income Tax Slabs for FY 2025–26 (AY 2026–27)

Applicable for Individuals & HUF. Updated as per Budget 2024 announcements.

.
New Tax Regime

Default · Standard Deduction ₹75,000

Income Slab Tax Rate Tax on Slab
₹0 – ₹3,00,000 0% Nil
₹3,00,001 – ₹7,00,000 5% ₹20,000
₹7,00,001 – ₹10,00,000 10% ₹30,000
₹10,00,001 – ₹12,00,000 15% ₹30,000
₹12,00,001 – ₹15,00,000 20% ₹60,000
Above ₹15,00,000 30% 30% of excess

Section 87A Rebate: Income up to ₹7 lakh → Zero tax payable after rebate.

.
Old Tax Regime

With Deductions · Standard Deduction ₹50,000

Income Slab Below 60 Senior (60–80) Super (80+)
Up to ₹2,50,000 Nil Nil Nil
₹2.5L – ₹3L 5% Nil Nil
₹3L – ₹5L 5% 5% Nil
₹5L – ₹10L 20% 20% 20%
Above ₹10L 30% 30% 30%

Section 87A Rebate: Income up to ₹5 lakh → Zero tax after rebate under Old Regime.

Surcharge Rates + Health & Education Cess

Total Income Old Regime New Regime
Up to ₹50 Lakh Nil Nil
₹50L – ₹1 Crore 10% 10%
₹1Cr – ₹2 Crore 15% 15%
₹2Cr – ₹5 Crore 25% 25%
Above ₹5 Crore 37% 25% (capped)

Health & Education Cess

4%

Applicable on total income tax + surcharge. This cess goes towards government health and education programmes.

Save More Tax

Top Income Tax Deductions You Should Claim in FY 2025–26

Available under the Old Tax Regime. Maximize your savings with these key deductions.

80C Investments

LIC, EPF, PPF, ELSS Mutual Funds, NSC, 5-yr FD, Sukanya Samriddhi, ULIP. Deduction limit: ₹1,50,000.

Health Insurance Premium

₹25,000 for self/family; ₹50,000 for senior citizen parents. Total max deduction: ₹1,00,000.

Home Loan Interest

Deduct up to ₹2,00,000 per year on home loan interest for a self-occupied property.

NPS Contribution

Extra deduction of ₹50,000 over and above 80C limit for NPS Tier-1 account contributions.

Education Loan Interest

Full deduction on interest paid on education loan for higher studies. No cap on amount. Available for 8 years.

Charitable Donations

50% to 100% deduction on donations to approved charitable institutions and PM Relief Fund. Retain receipts.

Got Questions?

Frequently Asked Questions

Everything you need to know about Income Tax for FY 2025–26.

Under the New Regime for FY 2025–26: ₹0–₹3L = Nil, ₹3L–₹7L = 5%, ₹7L–₹10L = 10%, ₹10L–₹12L = 15%, ₹12L–₹15L = 20%, and above ₹15L = 30%. A standard deduction of ₹75,000 is also applicable from FY 2024–25 onwards.

The New Regime is generally better for those with fewer investments and deductions. The Old Regime benefits those with high deductions under 80C, 80D, HRA, and home loan interest. As a rule of thumb: if your total deductions exceed ₹3.75L (for income around ₹15L), the Old Regime may save more. Use our calculator above to compare both for your specific income.

Yes. Under the New Regime, if your taxable income (after ₹75,000 standard deduction) is up to ₹7 lakh, Section 87A provides a full rebate, making your effective tax zero. So if gross income is ≤ ₹7.75 lakh, you pay no tax under the New Regime.

New Regime: ₹75,000 (increased in Budget 2024 from ₹50,000). Old Regime: ₹50,000. This deduction is available to all salaried individuals and pensioners without requiring proof of expense.

Surcharge applies when total income exceeds ₹50 lakh: 10% for ₹50L–₹1Cr, 15% for ₹1Cr–₹2Cr, 25% for ₹2Cr–₹5Cr, and 37% (Old) or 25% (New, capped) for above ₹5Cr. Surcharge is calculated on the tax amount, not income.

Salaried employees can switch between regimes every financial year by informing their employer at the beginning of the year. Business owners and professionals can switch from New to Old regime only once in a lifetime. The New Regime is the default from FY 2023–24; you must opt out explicitly to use the Old Regime.

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