--- title: "India income tax calculator: new and old regime | AumnI tools" description: "Compare India income tax under the new and old regime for a salary, with standard deduction, rebate, surcharge, cess, tax slab by slab and take-home pay." url: https://aumnitools.com/in/tool/tax-calculator category: "Financial" country: "India" updated: 2026-11-08 --- # Tax Calculator In India you choose between the new tax regime, which is the default, and the old regime, which allows deductions such as 80C and 80D. This version applies the slabs for tax year 2026-27 under the Income-tax Act, 2025, adds the rebate, surcharge and 4% cess, and lets you switch regimes to see which leaves more in hand. ## India rules and figures - From 1 April 2026 the Income-tax Act, 2025 replaces the 1961 Act, and 2026-27 is its first tax year, which runs to 31 March 2027. - New-regime slabs for 2026-27: nil up to ₹4,00,000; 5% on the next ₹4,00,000; 10%, 15%, 20% and 25% on each following ₹4,00,000; and 30% above ₹24,00,000. - For people under 60 the old regime charges nothing up to ₹2,50,000, then 5%, 20% and 30%, switching at ₹5,00,000 and ₹10,00,000, and its rebate is up to ₹12,500. - Surcharge is 10% above ₹50 lakh, 15% above ₹1 crore and 25% above ₹2 crore, with 37% above ₹5 crore in the old regime only. - Health and Education Cess is 4% of income tax plus surcharge in both regimes. Sources: [Income Tax Department e-filing portal: tax rates for individuals below 60](https://www.incometax.gov.in/iec/foportal/help/individual/return-applicable-1) (checked 2026-11-08); [Income Tax Department e-filing portal: tax rates for senior and super senior citizens](https://www.incometax.gov.in/iec/foportal/help/individual/return-applicable-2) (checked 2026-11-08); [Income Tax Department: Income-tax Act, 2025 comes into force from 1 April 2026](https://www.incometaxindia.gov.in/documents/d/guest/press-release-income-tax-act-2025-comes-into-force-from-01-april-2026-pdf) (checked 2026-11-08) ## How the tax calculator works A standard deduction comes off salary first, then each slice of taxable income is taxed at its slab rate. A rebate can cancel the tax at lower incomes, and surcharge applies above ₹50 lakh. A 4% Health and Education Cess is added to the tax and surcharge. Formula: `taxable = salary − standard deduction − old regime deductions; tax = Σ (income in slab × rate) − rebate; total = (tax + surcharge) × 1.04` - New regime slabs are nil to ₹4,00,000, then 5%, 10%, 15%, 20%, 25% and 30% in steps of ₹4,00,000, with the top rate above ₹24,00,000. - The standard deduction is ₹75,000 under the new regime and ₹50,000 under the old regime, or your salary if that is lower. - The new-regime rebate removes tax up to ₹60,000 when taxable income is at most ₹12,00,000. Just above that limit, marginal relief holds the tax to the income above it. - The old regime uses age-based slabs and takes the deduction total you type; this page does not work out 80C, 80D or HRA for you. ## How to use the tax calculator 1. **Enter your yearly salary.** Type your gross annual pay in rupees. Digits are grouped the Indian way, as in 18,00,000. 2. **Choose a regime.** Pick the new or old tax regime. For the old regime, set your age group and the total of deductions you will claim. The Salaried switch controls the standard deduction. 3. **Read the slab breakdown.** The result separates income tax, surcharge and cess and gives take-home pay. Open Band by band to see tax in each slab. 4. **Verify against official pages.** Official sources lists the Income Tax Department and PIB pages used. Copy summary copies the figures as text. ## Example: ₹18,00,000 salary under the new and old regime Under the new regime, the ₹75,000 standard deduction leaves ₹17,25,000 taxable. Slab tax is ₹1,45,000 and cess is ₹5,800, so ₹1,50,800 is taken off, an effective rate of 8.4%, leaving ₹16,49,200. Under the old regime with ₹2,00,000 of deductions, taxable income is ₹15,50,000, tax is ₹2,77,500, cess is ₹11,100 and take-home is ₹15,11,400, so here the new regime keeps more. ## When to use the tax calculator - **Choosing a regime.** Run the same salary under both regimes, entering your expected deductions for the old one, and compare take-home. - **Checking the ₹12 lakh limit.** Enter a salary near ₹12,75,000 to see the rebate remove the tax, and a little above to see marginal relief apply. - **Planning for a raise.** Raise the salary and read the marginal rate, which includes cess, to see how much of each extra rupee you keep. - **Senior citizen slabs.** Pick an age group under the old regime to see the higher nil-tax limits for those aged 60 and above. ## What the tax calculator does not do - It covers resident individuals with salary-type income. Capital gains, business income, house property and agricultural income are not modelled. - Old-regime deductions and HRA are not calculated. You add their total yourself, and the page takes it as typed. - Slabs for 2026-27 follow the rates published for the previous year, which the Finance Bill 2026 memorandum describes as unchanged. The full Act text could not be opened. - Advance tax, TDS, interest and penalties are not covered, and the amounts are not rounded to ₹10 as a return would be. - Results are estimates and do not replace the income tax portal's own calculator or a tax professional. ## When something else is a better fit - **When you want monthly in-hand pay with EPF and employer cost**, use the [Payroll Calculator](https://aumnitools.com/tool/payroll-calculator.md). - **When you are filing a return with several income types**, use the e-filing portal's tax calculator or a chartered accountant. ## Questions about the tax calculator ### Is income up to ₹12 lakh tax-free in India? Under the new regime, no tax is payable when taxable income is at most ₹12,00,000, because the rebate cancels it. A salaried person with the ₹75,000 deduction reaches that at ₹12,75,000. ### Which regime is better for ₹18 lakh? With no deductions, the new regime takes ₹1,50,800 and the old takes ₹3,51,000. Even with ₹2,00,000 of old-regime deductions the old total is ₹2,88,600, so the new regime wins here. ### What does the 4% cess apply to? To the sum of income tax and surcharge, under both regimes. On ₹18,00,000 salary under the new regime, it adds ₹5,800 to ₹1,45,000 of tax. ### Does the age group change the new regime? No. The new regime has the same slabs at every age. Age group matters only under the old regime, where nil-tax limits rise at 60 and 80. ### Which tax year does it use? Tax year 2026-27, from 1 April 2026 to 31 March 2027. The official pages used, with the date each was checked, are listed under the results. ## Related tools - [Payroll Calculator](https://aumnitools.com/tool/payroll-calculator.md): Estimates US net pay per paycheck and employer cost from salary or hourly pay for 2026 - [Savings Goal Calculator](https://aumnitools.com/tool/savings-goal-calculator.md): Works out the monthly deposit needed to reach a savings goal by a set date - [Retirement Planning Calculator](https://aumnitools.com/tool/retirement-planning-calculator.md): Projects retirement savings against a 4% withdrawal target and shows any shortfall ## About this page Runs in your browser: what you enter is processed on this device and is not uploaded. Estimates for planning only, not financial, tax or legal advice. Check figures that matter with a qualified professional. Last checked against the tool's code on 2026-11-08. Interactive version: https://aumnitools.com/in/tool/tax-calculator