Old vs new income tax calculator.
Compare old and new regimes for FY 2025–26 / AY 2026–27, with salary deductions, rebate marginal relief and a deduction-to-match estimate.
FY 2025–26 / AY 2026–27 · resident individuals under 60 · ordinary income only · up to ₹50 lakh gross income
Old vs new income tax inputs
Use eligible deduction amounts after their individual caps, not total investments. Do not enter capital gains, crypto income or employer contributions here.
Calculate the HRA exemption first →FY 2025–26 / AY 2026–27. Resident under 60, ordinary income only. Standard deductions: old ₹50,000 / new ₹75,000 (capped at salary). Includes eligible resident rebates, new-regime rebate marginal relief and 4% cess. No employer-NPS deduction, special-rate income, surcharge, arrears relief or statutory final rounding. Aggregate old deductions must already respect eligibility and limits; exclude HRA, professional tax and standard deduction from that field. The deduction-to-match result is a mathematical threshold, not an available deduction or an instruction to spend.
View detailed breakdown
| Item | Old regime | New regime |
|---|---|---|
| Taxable income | ₹13,00,000.00 | ₹14,25,000.00 |
| Slab tax | ₹2,02,500.00 | ₹93,750.00 |
| Rebate | ₹0.00 | ₹0.00 |
| Rebate marginal relief | ₹0.00 | ₹0.00 |
| Health & education cess | ₹8,100.00 | ₹3,750.00 |
| Total estimated tax | ₹2,10,600.00 | ₹97,500.00 |
| New slab 0–400,000 at 0% | ₹0.00 | |
| New slab 400,000–800,000 at 5% | ₹20,000.00 | |
| New slab 800,000–1,200,000 at 10% | ₹40,000.00 | |
| New slab 1,200,000–1,600,000 at 15% | ₹33,750.00 | |
| New slab 1,600,000–2,000,000 at 20% | ₹0.00 | |
| New slab 2,000,000–2,400,000 at 25% | ₹0.00 | |
| New slab 2,400,000+ at 30% | ₹0.00 |
How this old vs new income tax calculator works
This version covers resident individuals under 60 with ordinary salary and other slab-rate income, limited to ₹50 lakh gross income. It separately calculates taxable income, slab tax, eligible rebate, new-regime rebate marginal relief and 4% cess. Old-regime deductions are entered after their eligibility limits; standard deductions are applied automatically.
A worked example
With salary of ₹12,75,000 and no other income, the new regime deducts ₹75,000 and leaves ₹12,00,000 taxable. Slab tax is ₹60,000 and the eligible resident rebate removes it. At ₹12,10,000 taxable ordinary income, new-regime marginal relief reduces ₹61,500 slab tax to ₹10,000 before cess.
How much more deduction would make the old regime competitive?
The tool solves for the additional eligible old-regime deduction needed to bring its estimated tax down to the new-regime amount. This is a comparison threshold, not a deduction you are entitled to claim. Do not spend money merely to reach it, and do not count HRA or the standard deduction twice. Special-rate income, surcharge, employer NPS and non-resident cases need a broader calculation.
References and further reading
- Income Tax Department: AY 2026–27 salaried individuals
- CBDT Budget 2026 FAQs: tax rates and marginal relief
Calculations run on your device. Review your results before exporting or sharing them.
Prepare comparable annual inputs
Use the stated FY 2025–26 / AY 2026–27, and confirm that the resident-under-60 and ordinary-income scope fits. Enter eligible HRA and other old-regime deductions after their limits; standard deductions are applied automatically.
Compare total tax and the deduction-to-match threshold. The threshold is a mathematical gap, not permission to claim another deduction. For salary cash flow after PF and other employee deductions, move to take-home salary.
Published by ToolMitra — methods and editorial approach.