Tax Planning · FY 2025-26 & FY 2026-27

Old Regime vs New Regime

Calculate your tax liability under both regimes, compare them side by side, and see which one saves you more. Supports both FY 2025-26 and FY 2026-27.

Finance Act 2025 rates apply for AY 2026-27 (FY 2025-26). New Regime: NIL tax up to ₹12,00,000 income (₹12,75,000 for salaried with ₹75,000 standard deduction). Old Regime: unchanged - all Chapter VI-A deductions available. Finance Bill 2026 makes no changes to these slab rates.

Assessment Year:
Taxpayer Type:

Your Income Details

Step 1 - Compute sub-components first

If any of the below apply to you, calculate those amounts first and note them down. Then come back here and enter the computed figures into the main calculator below.

Income Sources
Standard deduction of ₹75,000 (New) / ₹50,000 (Old) applied automatically
Deductions (Old Regime only - ignored for New Regime)
Max allowed: ₹1,50,000
Max allowed: ₹50,000
Typical max: ₹25,000–₹1,00,000
Calculate HRA exemption →
Taxpayer Profile

Your Tax Summary

Fill in your income details on the left and click Calculate My Tax to see your side-by-side comparison.

Results show both regimes simultaneously - you decide.

Understanding the Regimes

Which regime is right for you?

Old Regime

Higher tax slabs, but you can reduce your liability significantly through deductions - HRA, 80C investments, home loan interest, health insurance, NPS. The more you invest and claim, the lower your tax.

Best for: Those with a home loan, high HRA, or maximising 80C investments (₹1.5L+ per year).

New Regime (Default from AY 2026-27)

Lower slab rates, and NIL tax for income up to ₹12,00,000. The standard deduction of ₹75,000 effectively makes salaried income up to ₹12,75,000 tax-free. No deductions permitted - simpler, but requires fewer investments to be forced.

Best for: Those with limited deductions, or income below ₹15L where the slab rate advantage is clear.

This calculator is a self-awareness tool. The result shows your current tax position. For a complete financial plan - including investment decisions that interact with your tax situation - explore this through money coaching.

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FY 2025-26 & FY 2026-27 · Finance Act 2025 / Income Tax Act 2025

Tax Slab Reference

Finance Bill 2026 makes no change to tax slabs. Both financial years carry identical rates - only the section governing the New Regime differs (Sec. 115BAC for FY 2025-26, Sec. 202 for FY 2026-27).

New Regime

Income Slab FY 2025-26 FY 2026-27
Up to ₹4,00,000NILNIL
₹4,00,001 – ₹8,00,0005%5%
₹8,00,001 – ₹12,00,00010%10%
₹12,00,001 – ₹16,00,00015%15%
₹16,00,001 – ₹20,00,00020%20%
₹20,00,001 – ₹24,00,00025%25%
Above ₹24,00,00030%30%

87A Rebate: Full rebate if income ≤ ₹12,00,000. Std. Deduction: ₹75,000 (salaried). + 4% Cess. Governed by Sec. 115BAC (FY 25-26) / Sec. 202 (FY 26-27).

Old Regime

Income Slab FY 2025-26 FY 2026-27
Up to ₹2,50,000NILNIL
₹2,50,001 – ₹5,00,0005%5%
₹5,00,001 – ₹10,00,00020%20%
Above ₹10,00,00030%30%

87A Rebate: ₹12,500 if income ≤ ₹5,00,000. Std. Deduction: ₹50,000. All Chapter VI-A deductions available. + 4% Cess. Identical for both FYs.

Retirement Funds Employer Contributions · Section 17(2)(vii)

₹7.5 Lakh Employer Cap Tracker

Employer contributions to EPF, NPS (Tier-I), and approved superannuation funds exceeding ₹7,50,000 per year are taxable as a perquisite in your hands. Use this tracker to check your position.

Enter Employer Contributions
Annual amounts credited/contributed by your employer (not your own contribution)
Old Regime Only

Deduction Quick Reference

All the deductions you can claim under the Old Regime to reduce your taxable income. None of these apply to the New Regime (except standard deduction).

Section What it covers Maximum deduction
Std. DeductionFlat deduction for salaried / pensioners (no documents needed)₹50,000
80C / 80CCC / 80CCD(1)EPF, PPF, LIC premium, ELSS, NSC, home loan principal, tuition fees, ULIP, 5-yr FD₹1,50,000
80CCD(1B)Your own additional NPS Tier-I contribution (over and above 80C)₹50,000
80DHealth insurance premium - self, spouse & children₹25,000 (₹50,000 if senior citizen)
80DHealth insurance premium - parents+₹25,000 (₹50,000 if senior citizen parents)
HRA ExemptionHouse Rent Allowance exemption for salaried (use HRA Calculator for exact amount)Least of: actual HRA received; 50%/40% of basic; rent paid minus 10% of basic
Section 24(b)Home loan interest - self-occupied property₹2,00,000 p.a.
Section 24(b)Home loan interest - let-out property (no cap, but set-off against salary capped at ₹2L)Actual interest (set-off limit ₹2L)
80GDonations to approved funds & charitable institutions50% or 100% of donation (varies by institution)
80EEducation loan interest for higher studiesActual interest (no cap, max 8 years)
80EEAHome loan interest for first-time buyer (stamp duty ≤ ₹45L, loan approved Jan 2019 - Mar 2022)₹1,50,000 (additional, over 24b)
80TTAInterest on savings bank accounts (below 60 yrs)₹10,000
80TTBInterest on all deposits for senior citizens (replaces 80TTA)₹50,000
80GGRent paid deduction (for those who do not receive HRA)Least of: ₹5,000/month; 25% of total income; rent minus 10% of income

Note: The New Regime does not allow any of the above (except the ₹75,000 standard deduction for salaried). Employer NPS contribution under 80CCD(2) is allowed in both regimes subject to the ₹7.5L cap.