Income Tax Calculator 2025-26

Plan your taxes for Financial Year 2025-26 (Assessment Year 2026-27).

Income Details

Tax Analysis

Click Calculate to Compare

Income Tax Estimate

FY 2025-26 | Gross Salary: ₹12,00,000

Generated on 25 March 2026

This is an estimate based on current rules and projections. Actual values may vary.

Generated by DesiSalary.com

Old Regime vs New Regime (FY 2025-26)

Choosing the right tax regime is crucial for saving money. The New Regime offers lower tax rates but disallows most exemptions. The Old Regime has higher rates but allows you to claim deductions like HRA, 80C, and 80D.

Feature Old Regime New Regime
Standard Deduction ₹50,000 ₹75,000 (Proposed)
Exempt Income Limit ₹5 Lakhs ₹7 Lakhs (₹7.75L with rebate)
Section 80C (PPF, LIC) Allowed (up to 1.5L) Not Allowed
HRA Exemption Allowed Not Allowed
Home Loan Interest Allowed (up to 2L) Not Allowed

Which Regime is Better?

Choose New Regime if:

You have very few investments or deductions. If your total deductions (80C + HRA + 80D) are less than ₹3.75 Lakhs, the New Regime is generally more beneficial.

Choose Old Regime if:

You have significant expenses like Rent (HRA), Home Loan Interest, and max out your 80C limit. High deductions bring your taxable income down to lower slabs in the Old Regime.

New vs Old Regime: Tax Slabs (FY 2025-26)

Income Range New Regime (Default) Old Regime
0 - 2.5 Lakhs Nil Nil
2.5 L - 3 L Nil 5%
3 L - 5 L 5% 5%
5 L - 7 L 5% 20%
7 L - 10 L 10% 20%
10 L - 12 L 15% 30%
12 L - 15 L 20% 30%
Above 15 L 30% 30%

* Note: New Regime tax rates are subject to change in the upcoming budget. This calculator reflects the latest proposed slabs.

Understanding Key Tax Deductions

Section 80C

The most popular deduction. Investments in PPF, ELSS, EPF, LIC premium, etc. qualify.

Limit: ₹1.5 Lakhs

Section 80D

Deduction for Medical Insurance premiums paid for self, family, and parents.

Limit: ₹25k - ₹1 Lakh

Standard Deduction

A flat deduction allowed from salary income without requiring any proof of expense.

New: ₹75,000 | Old: ₹50,000

Frequently Asked Questions

How does Section 87A rebate work?

It provides a tax rebate if your taxable income is below a certain limit. For the New Regime, if taxable income ≤ ₹7 Lakhs, tax payable is zero. For the Old Regime, this limit is ₹5 Lakhs.

Are exemptions like HRA & LTA available in New Regime?

No. The New Tax Regime does not allow common exemptions like House Rent Allowance (HRA), Leave Travel Allowance (LTA), or Section 80C deductions. It offers lower tax rates in exchange for giving up these exemptions.

What is the surcharge rate?

If your income exceeds ₹50 Lakhs, a surcharge is levied on the tax amount. The highest surcharge rate in the New Regime has been reduced to 25% (from 37%), making it attractive for High Net-worth Individuals (HNIs).

Can I file a belated return?

Yes, but you may face a penalty. Also, if you file a belated return, you cannot opt for the New Regime if you have business income (you might be defaulted to Old Regime or vice versa based on current rules, usually default is New now).

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