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income tax — old vs new regime

india · individual · salaried
FY 2025–26 · AY 2026–27
your income
salary + all other taxable income before deductions
affects old-regime basic exemption
old regime deductions (optional)
max ₹1.5L
₹25K self, ₹50K senior parents
extra ₹50K over 80C
calculated separately if applicable
self-occupied max ₹2L

new regime

default from 2023
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take-home: —

old regime

needs deductions to win
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take-home: —
slab reference
new regime · FY 2025–26
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%
standard deduction ₹75,000 · rebate u/s 87A makes income up to ₹12L tax-free · 4% cess on tax
old regime · individuals <60
up to ₹2,50,000nil
₹2,50,001 – ₹5,00,0005%
₹5,00,001 – ₹10,00,00020%
above ₹10,00,00030%
standard deduction ₹50,000 · rebate u/s 87A up to ₹12,500 · 4% cess · 80C/80D/HRA/home loan allowed
calculator · handles surcharge at ₹50L/1Cr/2Cr/5Cr with marginal relief. new regime caps surcharge at 25% from ₹2Cr; old regime goes up to 37% above ₹5Cr. ignores capital gains, housing loss set-off, and clubbing. senior (60+) basic exemption ₹3L, super-senior (80+) ₹5L in old regime. verify with your CA.