Income Tax Calculator

Calculate income tax for FY 2025-26 with Old vs New Regime comparison

Income Details

₹10,00,000
Total Gross Income
Sum of all income sources
₹10,00,000

Standard Deduction: ₹50,000 (Old) / ₹75,000 (New)

Tax Deductions (Old Regime)

Need more deductions? Click the "Add More Deductions" button above to select additional deductions like Education Loan, HRA, LTA, Donations, etc.

Available only in Old Regime
Total Deductions: ₹2,27,500

Tax Liability

Enter your income details and click Calculate

Tax Slabs FY 2025-26

Old Regime

  • ₹0 - ₹2.5L: 0%
  • ₹2.5L - ₹5L: 5%
  • ₹5L - ₹10L: 20%
  • Above ₹10L: 30%

New Regime

  • ₹0 - ₹4L: 0%
  • ₹4L - ₹8L: 5%
  • ₹8L - ₹12.5L: 10%
  • ₹12.5L - ₹20L: 15%
  • Above ₹20L: 30%

Complete Tax Deductions Guide (FY 2025-26)

Section 80C - ₹1.5 Lakh

  • Public Provident Fund (PPF)
  • Equity Linked Savings Scheme (ELSS)
  • Life Insurance Premium (LIC)
  • Employee Provident Fund (EPF)
  • National Savings Certificate (NSC)
  • Home Loan Principal Repayment
  • Children's Tuition Fees
  • Sukanya Samriddhi Yojana (SSY)
  • Tax Saver Fixed Deposits

Section 80D - Health Insurance

  • Self & Family: ₹25,000
  • Senior Citizens (Self): ₹50,000
  • Parents: Additional ₹25,000
  • Senior Citizen Parents: Additional ₹50,000
  • Preventive Health Checkup: ₹5,000 (within limit)
  • Maximum Total: ₹1,00,000

NPS Deductions

  • 80CCD(1B): ₹50,000 (Extra over 80C)
  • 80CCD(2): Employer NPS contribution (14% of Basic)
  • 80CCD(2) available in both Old & New regime
  • Total NPS benefit: Up to ₹2 Lakh+

Home Loan Benefits

  • Section 24(b): Interest - ₹2,00,000
  • Section 80EEA: Additional Interest - ₹1,50,000 (First time buyers)
  • Section 80C: Principal - ₹1,50,000 (within 80C limit)
  • Total benefit: Up to ₹5 Lakh

Other Key Deductions

  • 80E: Education Loan Interest (No limit)
  • 80G: Donations to eligible funds
  • 80TTA: Savings Interest - ₹10,000
  • 80TTB: Senior Citizen Interest - ₹50,000
  • 80DD: Disability Dependent - ₹75K/₹1.25L
  • 80DDB: Medical Treatment - ₹40K/₹1L
  • HRA: Based on rent paid calculation
  • LTA: Leave Travel Allowance

New Regime (Limited Deductions)

  • Standard Deduction: ₹75,000
  • Employer NPS (80CCD(2)): Allowed
  • Professional Tax: Allowed
  • No 80C, 80D, HRA, LTA
  • No Home Loan Interest (24b)
  • No other Chapter VI-A deductions
  • Choose if you have minimal deductions

Frequently Asked Questions

Q: Which regime should I choose - Old or New?

FY 2025-26: New Regime is highly beneficial with ZERO tax up to ₹12L. Choose New Regime if income ≤ ₹15L or minimal deductions. Choose Old Regime only if deductions exceed ₹2.5L and income > ₹12L. Use comparison tool above for accurate calculation.

Q: What is Standard Deduction?

Standard Deduction is a flat deduction from salary income. FY 2025-26: ₹75,000 for BOTH Old and New Regime. It's automatically applied to all salaried individuals without any investment.

Q: Can I switch between Old and New regime?

Yes, salaried individuals can switch every financial year. Business owners can switch only once during their lifetime. Default is New Regime from FY 2023-24 unless you opt for Old.

Q: What is the maximum tax saving possible?

In Old Regime, with all deductions: 80C (₹1.5L) + 80CCD(1B) (₹50K) + 80D (₹1L) + 24(b) (₹2L) + 80E (Unlimited) + Others = ₹5L+ in deductions, saving up to ₹1.5L in tax (30% bracket).

Q: How is HRA calculated?

HRA exemption is the minimum of: (1) Actual HRA received, (2) Rent paid minus 10% of salary, (3) 50% of salary if metro city (40% for non-metro). Use HRA calculator for accurate computation.

Q: What is the tax rebate under section 87A?

FY 2025-26 Update: New Regime: ZERO TAX up to ₹12 lakh income (100% rebate). Old Regime: ₹12,500 rebate if total income ≤ ₹5 lakh. This is the biggest tax benefit for middle-class taxpayers!

Q: What are the New Tax Regime slabs for FY 2025-26?

Budget 2025-26 Slabs: ₹0-4L (0%), ₹4L-8L (5%), ₹8L-12L (10%), ₹12L-16L (15%), ₹16L-20L (20%), Above ₹20L (30%). Plus 4% cess. Remember: Income up to ₹12L = Zero Tax due to Section 87A!