Income Tax Calculator

Compare tax liability under Old and New regime for FY 2024-25

Income Details

Old Regime Deductions

Max ₹25,000 (₹50,000 for senior citizens)
Standard Deduction of ₹50,000 applied automatically under Old Regime.

Enter income details and click Calculate

Details Old Regime New Regime
Gross Income
Total Deductions
Taxable Income
Base Tax
Surcharge
Health & Education Cess (4%)
Total Tax Payable
Monthly TDS

Tax Savings with Better Regime

How to Use

  1. Gross Income — enter your annual gross salary or business income.
  2. Deductions (Old Regime) — enter 80C investments, HRA, standard deduction, and other deductions if comparing old regime.
  3. Select Regime — choose Old or New (or compare both side-by-side).
  4. View Tax Breakdown — see taxable income, slab-wise tax, surcharge, cess, and net tax payable.

Income Tax in India — FY 2025-26 Overview

India has two income tax regimes for individual taxpayers: the Old Tax Regime (with deductions and exemptions) and the New Tax Regime (lower rates but no deductions). Since FY 2020-21, taxpayers can choose between them every year.

New Tax Regime Slabs (FY 2025-26)

Income RangeTax Rate
Up to ₹3,00,000Nil
₹3,00,001 – ₹7,00,0005%
₹7,00,001 – ₹10,00,00010%
₹10,00,001 – ₹12,00,00015%
₹12,00,001 – ₹15,00,00020%
Above ₹15,00,00030%

Standard Deduction of ₹75,000 is available under the new regime from FY 2024-25 onwards. Tax rebate under Section 87A makes income up to ₹7,00,000 effectively tax-free under the new regime.

Old Tax Regime Slabs (FY 2025-26)

Income RangeTax Rate
Up to ₹2,50,000Nil
₹2,50,001 – ₹5,00,0005%
₹5,00,001 – ₹10,00,00020%
Above ₹10,00,00030%

4% Health and Education Cess is added on the calculated tax under both regimes. Surcharge applies on income above ₹50 lakh.

Old vs New Regime — Which is Better?

The new regime is generally better if your deductions are low (under ₹1.5–2 lakh). The old regime can save more tax if you have significant 80C investments, HRA exemption, home loan interest deduction (Section 24B), and NPS deduction (80CCD).

Use our calculator to enter your actual income and deductions and see the exact tax under both regimes instantly.

Frequently Asked Questions

It depends on your deductions. The New Regime is better if your total deductions (80C + 80D + HRA + home loan interest, etc.) are low — typically for those with income under ₹10L with few investments. The Old Regime is better if you have high deductions totalling ₹3L+. For most salaried employees with a home loan + 80C investments + HRA, the Old Regime often wins above ₹12L income. Run this calculator annually — the optimal choice changes with salary hikes and life events.

Section 87A is a tax rebate that reduces your tax liability to zero if your taxable income is within the threshold. Under the Old Regime: rebate up to ₹12,500 if taxable income ≤ ₹5L. Under the New Regime (FY 2024-25): full tax rebate if taxable income ≤ ₹7L — effectively zero tax. Note: taxable income, not gross income. A person earning ₹7.75L gross with ₹75K standard deduction has ₹7L taxable income → zero tax under New Regime.

Yes, for salaried employees and pensioners — you can switch regime every year when filing your ITR. For business income earners, once you opt out of the New Regime, you can only switch back once in a lifetime. Salaried employees should inform their employer at the start of the financial year; TDS will be deducted accordingly.

Yes — surcharge applies equally in both regimes. The rates are: 10% for income ₹50L–₹1Cr, 15% for ₹1Cr–₹2Cr, 25% for ₹2Cr–₹5Cr, 37% for above ₹5Cr. However, the maximum surcharge on capital gains (LTCG on equity) is capped at 15%. A 4% Health & Education Cess applies on tax + surcharge in both regimes.