Home/Calculators/Income Tax CalculatorLast updated: June 13, 2026

Income Tax Calculator

FY 2026-27

Calculate your income tax under both old and new regime. Find out which regime saves you more tax.

₹0
Total Tax
₹1.01L
You Save
New
Better Regime
0.0%
Effective Rate
🆕

New Tax Regime saves you ₹1.01L

New regime has lower rates and ₹75,000 standard deduction, but no other deductions allowed.

Income Details

Enter your total annual salary/CTC for quick estimate

12 Lakh

Your gross annual income from salary

Income from FDs, savings account, rental income, etc.

Gross Total Income₹12.0L

Deductions (Old Regime Only)

These deductions are NOT available under new regime

1.50 Lakh

Max ₹1.5 lakh. Includes PPF, ELSS, LIC, EPF, tuition fees.

25 Thousand

Self/Family: ₹25K. Parents: ₹25K (₹50K if senior). Max ₹1L.

50 Thousand

Additional ₹50,000 for NPS (beyond 80C limit)

Calculate using our HRA Calculator

Max ₹2 lakh for self-occupied property

No upper limit - full interest on education loan

50-100% of donation based on organization

Max ₹10,000 for savings account interest

Max ₹5,000/month if you don't receive HRA

Any other eligible deductions (80U disability, 80DD dependent, etc.)

Tax Comparison: Old vs New Regime

ParticularsNew RegimeOld Regime
Gross Income₹12.0L₹12.0L
Standard Deduction- ₹75.0K- ₹50.0K
Other DeductionsNot Allowed- ₹2.25L
Taxable Income₹11.3L₹9.25L
Tax on Income₹52.5K₹97.5K
Less: Rebate u/s 87A- ₹52.5K- ₹0
SurchargeApplies only if taxable income > ₹50L₹0₹0
Health & Education Cess (4%)₹0₹3,900
Total Tax Payable₹0₹1.01L
Monthly In-Hand (Approx)₹1.00L₹91.5K

New Regime Tax Slabs (FY 2026-27)

₹0L - ₹4L0%
₹4L - ₹8L5%
₹8L - ₹12L10%
₹12L - ₹16L15%
₹16L - ₹20L20%
₹20L - ₹24L25%
Above ₹24L30%
Key Benefits: ₹75,000 standard deduction, ₹60,000 rebate for income up to ₹12L

Old Regime Tax Slabs (FY 2026-27)

₹0L - ₹3L0%
₹3L - ₹5L5%
₹5L - ₹10L20%
Above ₹10L30%
Key Benefits: Deductions allowed - 80C (₹1.5L), 80D, HRA, Home Loan Interest, etc.

Your Tax Breakdown: Step-by-Step

Here's exactly how your tax is calculated slab by slab. You don't pay the highest rate on your entire income - each portion is taxed at its own rate.

🆕New Regime Breakdown (Taxable: ₹11.3L)

Income SlabRateAmountTax
₹0 - ₹4L0%₹4.00L₹0
₹4L - ₹8L5%₹4.00L₹20.0K
₹8L - ₹12L10%₹3.25L₹32.5K
Tax Before Rebate₹52.5K
Less: Section 87A Rebate- ₹52.5K
Add: Surcharge (N/A - income ≤ ₹50L)₹0
Add: H&E Cess (4%)+ ₹0
Total Tax Payable₹0

Effective Tax Rate: 0.00% | Marginal Rate: 10%

📋Old Regime Breakdown (Taxable: ₹9.25L)

Income SlabRateAmountTax
₹0 - ₹2.5L0%₹2.50L₹0
₹2.5L - ₹5L5%₹2.50L₹12.5K
₹5L - ₹10L20%₹4.25L₹85.0K
Tax Before Rebate₹97.5K
Add: Surcharge (N/A - income ≤ ₹50L)₹0
Add: H&E Cess (4%)+ ₹3,900
Total Tax Payable₹1.01L

Effective Tax Rate: 8.45% | Marginal Rate: 20%

Standard Deduction

₹75,000 (New Regime) or ₹50,000 (Old Regime) is automatically deducted from your gross income. No proof needed. Already included in taxable income calculation.

Section 87A Rebate

If taxable income ≤ ₹12L (new regime), you get up to ₹60,000 rebate. Result: zero tax for income up to ₹12.75L (₹12L + ₹75K standard deduction).

Top Tax-Saving Strategies That Actually Work (Old Regime)

If you're using the old regime, these are the most effective ways to reduce your taxable income. All limits mentioned are as per FY 2026-27 tax laws. Use the calculator inputs above to see your personalized tax savings.

1️⃣

Section 80C: Save Up to ₹1.5 Lakh

PPF, ELSS mutual funds, EPF, life insurance premiums, principal repayment on home loan, NSC, 5-year FD.

Tax Saved: ₹46,800 (at 30% slab + 4% cess)
2️⃣

Section 80CCD(1B): Extra ₹50,000 via NPS

Invest in NPS (National Pension System) to claim an additional ₹50,000 deduction over and above Section 80C.

Tax Saved: ₹15,600 (at 30% slab + 4% cess)
3️⃣

Section 80D: Health Insurance Premium

₹25,000 for self/family (₹50K if senior citizen). Additional ₹25K for parents (₹50K if senior citizens). Max: ₹1 lakh.

Tax Saved: Up to ₹31,200 (₹1L deduction)
4️⃣

HRA Exemption: For Salaried Employees

If you pay rent, claim HRA exemption. Calculated as lowest of: Actual HRA, Rent - 10% salary, or 50% salary (metros) / 40% (non-metros).

Tax Saved: Varies (typically ₹15K-40K)
5️⃣

Section 24: Home Loan Interest Deduction

Claim up to ₹2 lakh on interest paid on home loan for self-occupied property. Only interest component qualifies (not principal, which goes under 80C).

Tax Saved: ₹62,400 (₹2L at 30% + 4% cess)
6️⃣

Section 80E: Education Loan Interest

Claim full interest paid on education loan (for self, spouse, children). No upper limit. Available for 8 years from loan start or until interest is paid, whichever is earlier.

Tax Saved: Varies (₹50K interest = ₹15,600 tax saved)
7️⃣

Section 80G: Donations to Charity

Donations to approved charitable institutions and relief funds qualify for 50% or 100% deduction based on organization type. PM CARES, CM Relief Funds get 100% deduction.

Tax Saved: Varies (₹25K donation = ₹7,800 saved)
8️⃣

Section 80TTA: Savings Account Interest

Deduction up to ₹10,000 on interest from savings account, post office savings, or cooperative banks. For senior citizens (60+), use Section 80TTB with ₹50,000 limit.

Tax Saved: ₹3,120 (₹10K at 30% + cess)
9️⃣

Section 80GG: Rent Paid Without HRA

If you don't receive HRA but pay rent, claim this. Deduction = lower of: Rent - 10% of income, ₹5,000/month, or 25% of total income. You must not own house in city of work.

Tax Saved: Up to ₹18,720 (₹60K max at 30% + cess)

Maximum Possible Tax Savings: By combining all major deductions (80C: ₹1.5L + 80CCD: ₹50K + 80D: ₹1L + HRA: ₹3L + Sec 24: ₹2L + 80E: ₹50K + 80G: ₹25K + 80TTA: ₹10K + 80GG: ₹60K), you can reduce taxable income by up to ₹8.45 lakh and save ₹2.63 lakh in taxes (30% bracket).

Note: Some deductions are mutually exclusive (e.g., HRA and 80GG) and depend on your specific situation. Use the calculator inputs above to find your actual savings.

5 Tax Mistakes Costing You Thousands Every Year

These common mistakes lead to overpaying taxes or penalties. Here's what to avoid and how to fix them.

Mistake #1: Not Comparing Both Tax Regimes

The Problem: Blindly choosing new regime because "lower rates" sound better, without calculating actual tax for your situation.

Real Cost: Someone earning ₹12L with ₹1.5L in 80C + ₹50K NPS pays ₹59,280 in old regime vs ₹85,200 in new regime. Loss: ₹25,920/year

The Fix: Use this calculator every year. If you have deductions exceeding ₹2.5L (80C + HRA + home loan interest), old regime usually wins.

⚠️

Mistake #2: Ignoring Section 80CCD(1B) NPS Benefit

The Problem: Most people max out Section 80C (₹1.5L) but forget they can claim an additional ₹50,000 via NPS under 80CCD(1B).

Real Cost: Missing this deduction costs you ₹15,600/year (₹50K × 31.2% effective rate).

The Fix: Invest ₹50,000 in NPS Tier 1 account. It's separate from 80C limit. Only catch: locked until retirement (age 60).

🏠

Mistake #3: Not Claiming HRA When You Pay Rent

The Problem: You pay ₹20,000/month rent but don't claim HRA exemption because "it's complicated" or you think PAN of landlord is mandatory.

Real Cost: On ₹10L salary paying ₹20K rent in metro, you miss out on ~₹1.5L HRA exemption. Extra tax: ₹46,800/year

The Fix: PAN is only needed if annual rent exceeds ₹1 lakh. Keep rent receipts. Claim HRA even if it's only declared to employer (no separate filing needed).

💸

Mistake #4: Paying Tax on Fully Exempt Income

The Problem: Not knowing that LTA (Leave Travel Allowance), meal coupons (₹50/day), newspaper/phone bills, and transport allowance (₹1,600/month) are fully exempt.

Real Cost: If your salary structure doesn't optimize these allowances, you pay tax on money that could be tax-free. Potential loss: ₹10K-25K/year

The Fix: Ask HR to restructure salary with maximum exempt allowances. Submit bills for reimbursements (fuel, phone, newspapers). Claim LTA every 2 years.

📅

Mistake #5: Last-Minute Tax Planning in March

The Problem: You rush to invest in 80C instruments in March, often picking unsuitable products (poor-return ULIPs, high-premium insurance) just to save tax.

Real Cost: A 20-year ULIP with 4-5% returns vs ELSS with 12-15% returns. Over 20 years on ₹1.5L annual investment: ₹45 lakh+ opportunity loss

The Fix: Plan in April. Set up monthly SIPs in ELSS (₹12,500/month). Use EPF, PPF (mid-year lumpsum), or 5-year FD. Avoid insurance just for tax saving.

💡 Pro Tip: The new regime is truly "simple" only if you have zero deductions. Most salaried Indians benefit from old regime once they factor in EPF (auto-deducted), HRA (if renting), and basic 80C investments.

This calculator shows exact comparison. Always run the numbers before choosing your regime at the start of the financial year.

Income vs Tax Payable: Quick Reference (FY 2026-27)

Comparison assumes new regime with only standard deduction, old regime with ₹1.5L (80C) + ₹50K (80CCD) + ₹50K (80D) deductions.

Annual Gross IncomeNew Regime
Tax Payable
Old Regime
Tax Payable*
Better
Regime
Monthly
In-Hand
₹6,00,000₹0 †₹0Same₹50,000
₹8,00,000₹0 †₹0Same₹66,667
₹10,00,000₹0 †₹54,600New₹83,333
₹12,00,000₹0 †₹96,200New₹1,00,000
₹15,00,000₹97,500₹1,58,600New₹1,16,875
₹20,00,000₹1,92,400₹2,62,600New₹1,50,633
₹25,00,000₹3,19,800₹4,18,600New₹1,81,683
₹30,00,000₹4,52,400₹5,74,600New₹2,12,300
₹50,00,000₹10,76,400₹11,98,600New₹3,26,967

† Zero Tax Up to ₹12.75L

Under new regime, if gross income ≤ ₹12.75 lakh (taxable ₹12L after ₹75K SD), Section 87A rebate makes your tax zero. This is the sweet spot for new regime.

* Old Regime Assumptions

Assumes ₹1.5L (80C) + ₹50K (80CCD-NPS) + ₹50K (80D) deductions. With HRA or home loan interest, old regime becomes even more beneficial at lower incomes.

The Crossover Point

With ₹2.5L deductions, old regime wins below ₹8L (both zero tax). Above ₹10L, new regime wins due to ₹12L rebate limit. Between ₹8-10L, compare your actual situation.

Pro Insight: The new regime's advantage grows with income IF you don't have deductions. But if you're investing in 80C instruments anyway (EPF, PPF, ELSS), paying rent (HRA), or have a home loan, old regime remains competitive even at ₹20-25L income.

Frequently Asked Questions

What is the difference between old and new tax regime?

New regime has lower tax rates but doesn't allow most deductions (80C, 80D, HRA, etc.). Old regime has higher rates but allows various deductions. New regime suits those with low deductions, while old regime benefits those with significant investments and expenses.

What is the standard deduction for FY 2026-27?

Standard deduction is ₹75,000 under new regime (increased from ₹50,000 in Budget 2024) and ₹50,000 under old regime. This is automatically deducted from your salary income.

What is Section 87A rebate?

Section 87A provides tax relief for lower income taxpayers. Under new regime, if taxable income is up to ₹12 lakh, you get rebate up to ₹60,000 (making tax zero). Under old regime, rebate is ₹12,500 for income up to ₹5 lakh.

Can I switch between old and new regime?

Salaried employees can switch between regimes every year. Business owners can switch only once in their lifetime if they opt out of new regime.

Is NPS deduction available in new regime?

Only employer's NPS contribution (up to 14% of salary for government, 10% for others) is allowed under Section 80CCD(2) in new regime. Employee's own NPS contribution under 80CCD(1B) is NOT allowed.

Can I claim education loan interest deduction?

Yes, under Section 80E you can claim the full interest paid on education loan (for self, spouse, or children) for higher education. There is no upper limit. Deduction is available for 8 years from the year you start repaying or until interest is fully paid, whichever is earlier. Only interest qualifies, not principal.

What is Section 80G and how much can I save?

Section 80G allows deduction for donations to approved charitable institutions. Depending on the organization, you get either 50% or 100% deduction. PM CARES Fund, National Defence Fund, and CM Relief Funds qualify for 100% deduction without any limit. Some organizations have a cap at 10% of adjusted gross total income.

Can I claim both HRA and 80GG deduction?

No, you cannot claim both in the same year. Section 80GG is only for those who do NOT receive HRA from employer but pay rent. If you receive HRA, claim HRA exemption. If you're self-employed or your employer doesn't provide HRA, claim 80GG deduction (up to ₹5,000/month subject to conditions).