Compare the old and new regimes on verified slabs, with rebate, surcharge and marginal relief
On ₹10 lakh of income in FY 2026-27, tax is ₹0 under the new regime and ₹70,200 under the old one with these deductions: ₹70,200 less under the new regime.
Lower tax: new regime
₹0
Arithmetic on your figures, not advice on which regime to choose.
| Slab | Rate | Tax |
|---|---|---|
| ₹0 – ₹4,00,000 | 0% | ₹0 |
| ₹4,00,000 – ₹8,00,000 | 5% | ₹20,000 |
| ₹8,00,000 – ₹12,00,000 | 10% | ₹12,500 |
| ₹12,00,000 – ₹16,00,000 | 15% | ₹0 |
| ₹16,00,000 – ₹20,00,000 | 20% | ₹0 |
| ₹20,00,000 – ₹24,00,000 | 25% | ₹0 |
| Above ₹24,00,000 | 30% | ₹0 |
| Slab | Rate | Tax |
|---|---|---|
| ₹0 – ₹2,50,000 | 0% | ₹0 |
| ₹2,50,000 – ₹5,00,000 | 5% | ₹12,500 |
| ₹5,00,000 – ₹10,00,000 | 20% | ₹55,000 |
| Above ₹10,00,000 | 30% | ₹0 |
Before rebate, surcharge and cess.
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.
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tax = (slab tax on taxable income − 87A rebate + surcharge) × (1 + cess), rounded to ₹10
Tax payable including cess for a salaried resident under 60. The new regime takes only the ₹75,000 standard deduction; the old regime column also claims ₹1,50,000 under Section 123 (formerly 80C) and ₹25,000 under Section 126 (formerly 80D), the calculator's starting figures.
| Salary | New regime | Old regime | Lower |
|---|---|---|---|
| ₹5,00,000 | ₹0 | ₹0 | Same |
| ₹8,00,000 | ₹0 | ₹28,600 | New |
| ₹10,00,000 | ₹0 | ₹70,200 | New |
| ₹12,75,000 | ₹0 | ₹1,32,600 | New |
| ₹13,45,589 | ₹73,410 | ₹1,54,620 | New |
| ₹15,00,000 | ₹97,500 | ₹2,02,800 | New |
| ₹20,00,000 | ₹1,92,400 | ₹3,58,800 | New |
| ₹25,00,000 | ₹3,19,800 | ₹5,14,800 | New |
| ₹30,00,000 | ₹4,75,800 | ₹6,70,800 | New |
| ₹50,00,000 | ₹10,99,800 | ₹12,94,800 | New |
₹12,75,000 and ₹13,45,589 are the edges of the new regime's marginal relief band, explained below. "Lower" is arithmetic on these figures; your own deductions decide your answer.
New regime: ₹0, because taxable income of ₹11,25,000 is within the ₹12,00,000 rebate limit. Old regime, claiming ₹1,50,000 under Section 123 (formerly 80C) and ₹25,000 under Section 126 (formerly 80D): ₹1,11,800. The new regime is ₹1,11,800 lower.
Open this in the calculatorSlab tax under the new regime is ₹63,750, but the rebate's marginal relief cuts ₹38,750 of it, so tax before cess is capped at the ₹25,000 earned above the limit. With cess: ₹26,000.
Open this in the calculatorClaiming ₹1,50,000 under Section 123 (formerly 80C) and ₹25,000 under Section 126 (formerly 80D), ₹50,000 of NPS under Section 124 (formerly 80CCD(1B)) and ₹2,00,000 of home-loan interest: old regime ₹4,36,800, new regime ₹3,19,800. The new regime is ₹1,17,000 lower.
Open this in the calculatorThe order is fixed: slabs, then the Section 156 (formerly 87A) rebate, then surcharge, then cess. At ₹12,00,000 the slab tax of ₹52,500 is wiped out by the rebate, leaving no cess to pay. Adding cess first and then subtracting the rebate leaves ₹2,100 that is not owed.
The order of operationsWithout relief, a rupee of salary over ₹12,75,000 would cost the whole slab tax at once. Relief caps the tax at the income above the limit, and it lasts until ₹13,45,589: between the two, tax before cess rises by a rupee for each rupee earned, rather than jumping by tens of thousands at the edge.
How the rebate is computedThe new regime gives up Chapter VI-A: Section 123 (formerly 80C), Section 126 (formerly 80D), Section 124 (formerly 80CCD(1B)) and home-loan interest on a self-occupied house all count for nothing there. The standard deduction and an employer's NPS contribution are the ones a salaried person keeps. Compare the regimes on your own claims, not a rule of thumb.
Tax saving calculator₹0 under the new regime. Under the old regime, claiming ₹1,50,000 under Section 123 (formerly 80C) and ₹25,000 under Section 126 (formerly 80D), ₹70,200. Try it
Under the new regime, yes: the ₹75,000 standard deduction brings ₹12,75,000 down to ₹12,00,000 of taxable income, and the Section 156 (formerly 87A) rebate cancels tax up to there. It applies to residents only, and income taxed at special rates (most capital gains) is outside it. The old regime has no such threshold. Try it
₹1,92,400 under the new regime, ₹3,58,800 under the old one with ₹1,50,000 under Section 123 (formerly 80C) and ₹25,000 under Section 126 (formerly 80D). Try it
Each salary worked through both regimes, slab by slab, with the monthly in-hand.
CTC to monthly in-hand, old vs new regime
Open toolRoom left in 80C, NPS and 80D, and what the deductions save
Open toolThe return form that fits your income
Open toolCalculate tax on property, stocks, funds
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