Regime Optimisation
Tax Calculator
Old versus new regime for resident individuals, with 87A marginal relief, surcharge marginal relief and the slab-by-slab working behind every figure.
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Old Regime Tax
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New Regime Tax
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Annual Saving
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Recommended
Taxpayer Profile resident individual
Income
Standard deduction is applied automatically when salary is entered.
After municipal taxes and the 30% deduction u/s 24(a). Nil for self-occupied.
Normal-rate income only. Capital gains at special rates are not covered.
Deductions old regime only
Enter the computed exempt amount.
Capped at ₹2,500.
Capped at ₹2,00,000 and set off against other income.
Capped at ₹1,50,000.
Over and above 80C, capped at ₹50,000.
₹25,000 cap; ₹50,000 if you are a senior citizen.
Enter the deductible amount after the 50% / 100% and qualifying-limit rules.
Both Regimes
Limit: 14% of salary (basic + DA) in the new regime, 10% in the old. Enter the eligible amount.
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Gross Income
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Old Regime Tax
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New Regime Tax
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Effective Rate (Better)
Computation of TaxExample figures
Old Regime
With exemptions & Chapter VI-A
New Regime
Default · Sec 115BAC
Slab Working · FY 2025–26
| Income Slab | Rate | Income in Slab ₹ | Tax ₹ |
|---|---|---|---|
| TAX ON TOTAL INCOME | |||
Basis & Limitations
- Rates: new regime slabs as amended by Budget July 2024 (FY 2024–25) and Budget 2025 (FY 2025–26 onward). Budget 2026 made no change to rates or the ₹12 lakh rebate, so FY 2026–27 uses the same slabs.
- FY 2026–27 falls under the Income-tax Act, 2025 as a "tax year". Section numbers shown here are from the 1961 Act; the substance is the same.
- Rebate u/s 87A: old regime ₹12,500 up to ₹5 lakh. New regime ₹25,000 up to ₹7 lakh (FY 2024–25) or ₹60,000 up to ₹12 lakh (FY 2025–26 on), with marginal relief just above the threshold.
- Surcharge at 10% / 15% / 25% / 37% above ₹50 lakh / 1 crore / 2 crore / 5 crore, capped at 25% in the new regime, with marginal relief at each threshold. Cess at 4%.
- Rounding: total income to the nearest ₹10 (Sec 288A) and tax payable to the nearest ₹10 (Sec 288B).
- Not covered: capital gains and other special-rate income, agricultural income, AMT, non-residents, and loss carry-forward.