Youtilities

Income Tax Calculator India (FY 2025-26)

Old vs new regime side by side with slabs, 87A rebate, cess, and surcharge. See which saves more and the break-even deductions.

Runs in your browser. Nothing is uploaded.

FY 2025-26 · AY 2026-27

Salary (CTC minus employer PF/gratuity), or total income from all sources.

Age

Allowed in both regimes.

Old-regime deductions

Max 1,50,000

Max 2,00,000

Max 50,000

Cheaper by ₹1,05,300
Tax for FY 2025-26
₹97,500
6.5% of income · about ₹8,125 a month as TDS
Taxable income
₹14,25,000
Tax on slabs
₹93,750
Rebate 87A
Cess 4%
₹3,750
Take-home for the year
₹14,02,500
before PF and other deductions
Per month
₹1,16,875
Old vs new

New regime ₹97,500 · Old regime ₹2,02,800. You would need about ₹5,43,750 in old-regime deductions for the old regime to win.

Not tax advice

Rules for FY 2025-26 (returns filed in 2026-27) as published in the Finance Act. Checked against official examples, but the computation from your employer or accountant and the income-tax portal are the final word. Capital gains, business income and foreign income are not covered.

New regime slabson ₹14,25,000 taxable
Income slabRateTax
₹0₹4,00,0000%₹0
₹4,00,000₹8,00,0005%₹20,000
₹8,00,000₹12,00,00010%₹40,000
₹12,00,000₹14,25,00015%₹33,750

Old vs new regime for FY 2025-26

The new regime has lower slab rates (nil up to ₹4 lakh, then 5%, 10%, 15%, 20%, 25% and 30% in ₹4 lakh steps up to ₹24 lakh) and a ₹75,000 standard deduction, but allows almost no other deductions. The old regime keeps the older slabs (5% above ₹2.5 lakh, 20% above ₹5 lakh, 30% above ₹10 lakh) with a ₹50,000 standard deduction and lets you claim 80C, 80D, HRA, home-loan interest and more. Which is cheaper depends entirely on how much you can deduct; the calculator shows both and the break-even amount.

The ₹12 lakh rebate

Under the new regime, section 87A wipes out the tax when taxable income is up to ₹12 lakh, so a salaried person earning up to ₹12.75 lakh pays nothing. Just above that, marginal relief limits the tax to the amount by which income exceeds ₹12 lakh, so a small raise never leaves you worse off. Under the old regime the rebate applies only up to ₹5 lakh.

Cess and surcharge

A 4% health and education cess is added to the tax. Surcharge applies on incomes above ₹50 lakh (10%), ₹1 crore (15%), ₹2 crore (25%) and, in the old regime only, ₹5 crore (37%), each with marginal relief so crossing a threshold cannot cost more than the extra income.

What is not included

Capital gains (taxed at their own rates), business income, agricultural income, foreign income and state professional tax are outside this calculator. The TDS your employer deducts each month is an estimate of the same annual tax spread over the year; the final figure is settled when you file your return. This page is for planning only, not tax advice.

All