Tax payable
Which regime comes out lower
Against the old regime with no claims, the new regime is ₹2,49,600 lower. Against the old regime claiming Section 123 (formerly 80C) and Section 126 (formerly 80D) in full, the new regime is ₹1,95,000 lower. That is arithmetic on these assumptions, not a recommendation: rent (HRA), home-loan interest and NPS change the old-regime figure, and the income tax calculator takes them all.
The working, line by line
| Line | New regime | Old regime, no claims | Old regime, 80C + 80D |
|---|---|---|---|
| Gross salary | ₹30,00,000 | ₹30,00,000 | ₹30,00,000 |
| Standard deduction | − ₹75,000 | − ₹50,000 | − ₹50,000 |
| Section 123 (formerly 80C) and Section 126 (formerly 80D) | ₹0 | ₹0 | − ₹1,75,000 |
| Taxable income | ₹29,25,000 | ₹29,50,000 | ₹27,75,000 |
| Tax on the slabs | ₹4,57,500 | ₹6,97,500 | ₹6,45,000 |
| Health and education cess | ₹18,300 | ₹27,900 | ₹25,800 |
| Tax payable | ₹4,75,800 | ₹7,25,400 | ₹6,70,800 |
Standard deduction ₹75,000 under the new regime and ₹50,000 under the old. Tax payable is rounded to the nearest ₹10.
New regime, slab by slab
| Slab | Rate | Income in the slab | Tax |
|---|---|---|---|
| ₹0 to ₹4,00,000 | 0% | ₹4,00,000 | ₹0 |
| ₹4,00,000 to ₹8,00,000 | 5% | ₹4,00,000 | ₹20,000 |
| ₹8,00,000 to ₹12,00,000 | 10% | ₹4,00,000 | ₹40,000 |
| ₹12,00,000 to ₹16,00,000 | 15% | ₹4,00,000 | ₹60,000 |
| ₹16,00,000 to ₹20,00,000 | 20% | ₹4,00,000 | ₹80,000 |
| ₹20,00,000 to ₹24,00,000 | 25% | ₹4,00,000 | ₹1,00,000 |
| Above ₹24,00,000 | 30% | ₹5,25,000 | ₹1,57,500 |
If ₹30 lakh is your CTC: monthly in-hand
A cost-to-company figure includes money that never reaches your account. On the salary calculator's starting assumptions, a ₹30 lakh CTC comes to ₹2,03,796 a month under the new regime and ₹1,83,622 under the old, the new regime leaving more in hand on these figures.
- Basic pay 40% of CTC, HRA 50% of basic, no rent paid
- Employer and employee PF on the statutory wage ceiling: ₹21,600 a year each
- Gratuity provision of ₹57,692 a year counted inside the CTC
- Professional tax as in Karnataka: ₹2,500 a year
Assumptions
- A resident individual under 60, with salary as the only income.
- The ₹30,00,000is the year's gross salary. The tables above take no HRA exemption, home-loan interest or NPS.
- The old regime's second column claims ₹1,50,000 under Section 123 (formerly 80C) (the whole pool; employee PF counts towards it) and ₹25,000 of health insurance for yourself under Section 126 (formerly 80D).
Rates as per Union Budget 2026 (no change to rates) · Income-tax Act, 2025 · verified 2026-08-13. Figures apply to tax year 2026-27. The Income-tax Act, 2025 replaced the 1961 Act on 1 April 2026 and renumbers sections; rates are unchanged. This tool is an estimate, not tax advice.