Enter Your Income Details

Select Tax Regime Both Regimes
Choose to calculate under old regime, new regime, or compare both
Annual Gross Income ₹9,50,000
₹2.5L ₹15L ₹30L ₹40L ₹50L
Your total annual income before deductions (₹2.5L to ₹50L)
Age Group Below 60 years
Age determines tax slabs and exemptions
Standard Deduction ₹50,000
Standard deduction for salaried individuals (₹50,000)
Section 80C Deductions (Max ₹1.5L)
EPF / PPF / NPS Up to ₹1.5L
Life Insurance Premium Max 10% of sum assured
ELSS / Tax Saving FD Equity Linked Savings
Home Loan Principal Principal repayment
Other Deductions
Section 80D (Health Insurance) Self: ₹25K, Parents: ₹50K
Section 80CCD(1B) - NPS Additional ₹50K for NPS
HRA Exemption House Rent Allowance
LTA Exemption Leave Travel Allowance
Professional Tax ₹2,500
State professional tax (varies by state)

Old Regime

With Deductions
₹78,600
Tax Payable
Gross Income ₹9,50,000
Total Deductions ₹2,00,000
Taxable Income ₹7,50,000

New Regime

Default Regime
₹60,000
Tax Payable
Gross Income ₹9,00,000
Standard Deduction ₹50,000
Taxable Income ₹8,50,000
₹18,600
Tax Savings (Old vs New)
6.32%
Effective Tax Rate

Tax Calculation Breakdown

Income Slab Tax Rate Tax Amount
Total Tax ₹78,600
Income Tax ₹78,600
+ Health & Education Cess (4%) ₹3,144
Total Tax Liability ₹81,744

Tax Saving Recommendation

Based on your income, the New Tax Regime saves you ₹18,600 in taxes. Consider switching to the new regime if you don't have significant deductions.

Income Tax Slabs FY 2025-26

Old Tax Regime

With Deductions & Exemptions
Income Slab Tax Rate
Up to ₹2,50,000 Nil
₹2,50,001 - ₹5,00,000 5%
₹5,00,001 - ₹10,00,000 20%
Above ₹10,00,000 30%
Note: Rebate u/s 87A available up to ₹12,500 for income ≤ ₹5,00,000

New Tax Regime

Default from FY 2023-24
Income Slab Tax Rate
Up to ₹3,00,000 Nil
₹3,00,001 - ₹6,00,000 5%
₹6,00,001 - ₹9,00,000 10%
₹9,00,001 - ₹12,00,000 15%
₹12,00,001 - ₹15,00,000 20%
Above ₹15,00,000 30%
Note: Standard deduction of ₹50,000 available. Rebate u/s 87A up to ₹25,000 for income ≤ ₹7,00,000

About Income Tax Calculation

The Income Tax Calculator helps you estimate your tax liability for Financial Year 2025-26 (Assessment Year 2025-26). It considers both old and new tax regimes, including all applicable deductions, exemptions, and cess.

Key Changes for FY 2025-26

  • New Regime is Default: From FY 2023-24, new tax regime is default; must opt-out for old regime
  • Higher Standard Deduction: ₹50,000 standard deduction available in both regimes
  • Rebate u/s 87A: Increased to ₹25,000 in new regime (income ≤ ₹7,00,000)
  • Tax Slabs: New regime has 6 slabs with lower rates but fewer deductions
  • Surcharge Reduced: Maximum surcharge reduced from 37% to 25% in new regime

Deductions Available

Section 80C

Investments up to ₹1.5 lakh in EPF, PPF, ELSS, Life Insurance, Home Loan Principal, etc.

Limit: ₹1,50,000

Section 80D

Health insurance premium for self, spouse, children (₹25,000) and parents (₹50,000).

Limit: ₹75,000

Section 80CCD(1B)

Additional deduction for NPS contributions over and above ₹1.5 lakh limit.

Limit: ₹50,000

HRA Exemption

House Rent Allowance exemption based on salary, rent paid, and city of residence.

City based limits

Which Regime to Choose?

Choose Old Regime If:

  • You have home loan and claim HRA
  • You invest heavily in tax-saving instruments
  • You have significant insurance premiums
  • You contribute to charitable donations (80G)

Choose New Regime If:

  • You have minimal deductions
  • You want simpler tax planning
  • Your income is below ₹15 lakhs
  • You don't have home loan/HRA benefits

Important Deadlines

31st July 2025
Income Tax Return Filing (without audit)
31st Oct 2025
ITR Filing with audit requirements
31st Mar 2025
Last date for tax-saving investments
Note: This calculator provides estimates based on standard assumptions. Actual tax liability may vary based on specific circumstances, additional income sources, and specific deductions. Consult with a tax professional for personalized advice. Tax laws are subject to change.

What is the difference between old and new tax regimes?

The old regime allows multiple deductions (80C, 80D, HRA, etc.) but has higher tax rates. The new regime offers lower tax rates but restricts most deductions except standard deduction.

Which tax regime should I choose?

Choose old regime if you have significant deductions (home loan, investments, insurance). Choose new regime if you have minimal deductions and want simpler tax planning.

What is the standard deduction?

Standard deduction of ₹50,000 is available for salaried individuals in both tax regimes. It's automatically deducted from your salary income.

What is cess in income tax?

Health and Education Cess is 4% of income tax liability. It's an additional tax used to fund health and education initiatives.

Can I switch between tax regimes?

Yes, you can choose your tax regime each financial year. From FY 2023-24, new regime is default; you must explicitly opt-out for old regime while filing ITR.

Income Tax Calculator India – New vs Old Tax Regime Comparison

Our free Income Tax Calculator for India helps salaried employees, self-employed professionals, and business owners calculate their income tax liability under both the New Tax Regime and the Old Tax Regime for FY 2024-25 (AY 2025-26). Understanding your tax liability is the first step to effective tax planning and maximizing your take-home income.

New Tax Regime vs Old Tax Regime – Which is Better?

The biggest income tax decision for FY 2024-25 is choosing between the two regimes. The New Tax Regime offers lower slab rates but fewer deductions. It now includes a standard deduction of ₹75,000 (increased in Budget 2024). Tax slabs under new regime: 0% up to ₹3 lakh, 5% from ₹3–7 lakh, 10% from ₹7–10 lakh, 15% from ₹10–12 lakh, 20% from ₹12–15 lakh, and 30% above ₹15 lakh. The rebate under Section 87A provides zero tax on income up to ₹7 lakh under the new regime.

The Old Tax Regime has higher slab rates but allows you to claim deductions under Section 80C (up to ₹1.5 lakh), 80D (health insurance), HRA exemption, LTA exemption, home loan interest under Section 24(b), and many others. The old regime is generally better for those with significant investments, home loans, and HRA claims.

Key Income Tax Deductions Under Old Regime

To minimize tax under the old regime, you can claim: Section 80C — up to ₹1.5 lakh for investments in PPF, ELSS, EPF, NPS, life insurance premiums, home loan principal, and school tuition fees. Section 80D — up to ₹25,000 for health insurance premium (₹50,000 for senior citizens). Section 24(b) — up to ₹2 lakh for home loan interest on self-occupied property. Section 80CCD(1B) — additional ₹50,000 for NPS contributions over the 80C limit. HRA Exemption — for salaried employees paying house rent.

How to Use This Income Tax Calculator

Enter your annual gross salary or income, input your deductions under various sections (for old regime), select your age bracket (below 60, 60–80, or above 80 for senior citizen benefits), and choose your preferred tax regime. The calculator instantly shows your taxable income, tax liability under each regime, Health & Education Cess (4%), and net tax payable — helping you choose the more beneficial option.

Disclaimer: This calculator provides estimates based on standard tax rules. Tax laws change annually. Consult a Chartered Accountant for personalized tax advice and filing assistance.