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Income Tax Calculator India FY 2025-26

Compare old vs new tax regime side-by-side. See the slab breakdown and the regime that saves you more.

₹12.00 L

Old Regime Deductions

HRA exemption (old regime): ₹1,92,000 — based on rent paid, basic salary & city type.

New Regime

Better ✓

₹71,500

Annual tax (incl. cess)

₹5,958/month

Old Regime

₹71,864

Annual tax (incl. cess)

₹5,989/month

Choose New Regime — Save ₹364/year

Annual Tax Comparison

New Regime — Slab Breakdown

Taxable income: ₹11,25,000 (after ₹75K std. deduction)

₹0L – ₹3L @ 0%₹0
₹3L – ₹7L @ 5%₹20,000
₹7L – ₹10L @ 10%₹30,000
₹10L – ₹12L @ 15%₹18,750
Total (incl. 4% cess)₹71,500

New Regime Slabs FY 2025-26

₹0–3L: 0% | ₹3–7L: 5% | ₹7–10L: 10% | ₹10–12L: 15% | ₹12–15L: 20% | Above ₹15L: 30%. Standard deduction of ₹75,000 applies. Rebate u/s 87A makes income up to ₹7L tax-free.

Old Regime Key Deductions

80C: up to ₹1,50,000 (PPF, ELSS, insurance, home loan principal). 80D: up to ₹25,000 (health insurance). HRA exemption: based on rent paid, basic salary, and city. Standard deduction: ₹50,000.

Surcharge and Cess

4% Health & Education Cess applies to total tax under both regimes. Surcharge of 10% applies on income above ₹50L, 15% above ₹1Cr, 25% above ₹2Cr. Surcharge is capped at 25% under the New Regime for income above ₹5Cr.

When Old Regime Wins

Old regime is better if you: invest ₹1.5L in 80C + ₹25K in 80D + claim HRA exemption of ₹1L+ per year. The combined deduction often exceeds ₹3.75L breakeven point for most middle-income salaried professionals.

Frequently Asked Questions

Which tax regime is better in FY 2025-26 — old or new?

The New Regime is generally better if your total deductions (80C + 80D + HRA + others) are below ₹3.75 lakh per year. If you invest ₹1.5L in 80C, pay significant rent (HRA), and have a home loan — the Old Regime may save more. Use this calculator to compare for your exact numbers.

What is the standard deduction under the New Tax Regime?

Under the New Regime for FY 2025-26, salaried employees get a standard deduction of ₹75,000. Combined with the nil-tax rebate on income up to ₹7 lakh (Section 87A), effective tax is ₹0 for income up to ₹7.75 lakh in the new regime.

What are the new tax regime slabs for FY 2025-26?

New regime slabs: ₹0–₹3L (0%), ₹3–₹7L (5%), ₹7–₹10L (10%), ₹10–₹12L (15%), ₹12–₹15L (20%), above ₹15L (30%). Plus 4% health & education cess on total tax. Taxable income is gross income minus ₹75,000 standard deduction.

Can I switch between old and new tax regime?

Salaried employees can switch regimes every financial year when filing their ITR. However, if you have business income, switching back from new to old regime is allowed only once.

Is HRA exemption available under the New Tax Regime?

No. HRA exemption is only available under the Old Tax Regime. Under the New Regime, your full HRA is added to taxable income. If you pay significant rent, this makes the Old Regime more attractive.

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All calculations are based on Income Tax Act provisions for FY 2025-26. Figures are estimates — consult a Chartered Accountant for personalised tax advice.