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Income Tax Calculator FY 2025-26 & 2026-27 – Old vs New Tax Regime Slabs & Rebate

Calculate and compare income tax under Old Tax Regime vs New Tax Regime with latest ₹75,000 standard deduction, Section 87A rebate, Section 80C, 80D, 24(b), and NPS.

₹3 Lakhs₹12 Lakhs₹25 Lakhs₹50 Lakhs

Interest, freelance, or dividend

FY 2025-26 / FY 2026-27

Old Regime Deductions & Exemptions Old Regime Only

Max limit: ₹1,50,000 / year

Self ₹25k + Senior Parents ₹50k

Max limit: ₹2,00,000 / year

Extra deduction over 80C: ₹50,000

⭐ Recommended Tax Regime
New Tax Regime
You save ₹52,000 under New Regime!
New Regime Tax ₹65,000
Old Regime Tax ₹1,17,000
Standard Deduction: ₹75,000 (New) / ₹50,000 (Old)

Side-by-Side Tax Slabs Breakdown (FY 2025-26 & 2026-27)

Compare tax rates between Section 115BAC (New Regime) and Old Tax Slabs.

Latest Budget Slabs
Income Slab (₹) ⭐ New Regime Rate Old Regime Rate New Slab Tax
₹0 to ₹3,00,000NIL (0%)NIL (Up to ₹2.5L)₹0
₹3,00,001 to ₹7,00,0005%5% (₹2.5L - ₹5L) / 20% (> ₹5L)₹20,000
₹7,00,001 to ₹10,00,00010%20%₹30,000
₹10,00,001 to ₹12,00,00015%30%₹30,000
₹12,00,001 to ₹15,00,00020%30%₹60,000
Above ₹15,00,00030%30%30% on Balance

How to Use this Calculator & Formula Breakdown

1

Step 1: Input Financial Parameters

Enter your Gross Annual Salary and other income sources.

2

Step 2: Instant Client-Side Computation

Enter Section 80C, 80D, 24(b) Home Loan Interest, and NPS deductions.

3

Step 3: Analyze Visual Breakdown & Amortization

View instant regime savings comparison, Chart.js donut breakdown, and side-by-side slabs table.

Mathematical Algorithm & Formula

Section 115BAC (New Regime) vs Section 115BA (Old Regime) with 4% Health & Education Cess.

Frequently Asked Questions (FAQs)

Is income up to ₹7.75 Lakhs tax-free under the New Tax Regime?

Yes! Under the New Tax Regime (Section 115BAC), with the enhanced Standard Deduction of ₹75,000 and Section 87A tax rebate, salaried individuals with a gross income of up to ₹7,75,000 pay zero (₹0) income tax.

What is the Standard Deduction for salaried employees in FY 2025-26?

The standard deduction is ₹75,000 under the New Tax Regime and ₹50,000 under the Old Tax Regime for all salaried employees and pensioners.

Which tax regime is better if I have a home loan and 80C investments?

If your total eligible deductions under Old Regime (Section 80C ₹1.5L + Section 80D ₹25k-₹50k + Section 24b Home Loan Interest ₹2.0L + Standard Deduction ₹50k) exceed ₹3.75 Lakhs to ₹4.25 Lakhs, the Old Tax Regime is generally more beneficial; otherwise, the New Tax Regime offers lower tax rates.

Can I switch between the New and Old Tax Regimes every financial year?

Yes! Salaried individuals having income only from Salary, House Property, and Other Sources can switch between the New and Old tax regimes every year at the time of filing their ITR.

What is Section 80CCD(1B) additional NPS tax benefit?

Section 80CCD(1B) provides an exclusive additional income tax deduction of up to ₹50,000 for investments in the National Pension System (NPS) Tier-1 account, over and above the ₹1.5 Lakh limit of Section 80C.

What is the Health and Education Cess on income tax in India?

A mandatory 4% Health and Education Cess is applied to the total income tax amount calculated across all tax brackets under both the New and Old regimes.