Income tax calculator: old vs new regime
Estimate income tax for FY 2025-26 under the old and new regimes side by side, including standard deduction, 87A rebate, surcharge and cess.
This tool is for understanding and preparation only. Results are estimates based on the assumptions shown. File on the official channels.
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| Old regime | New regime | |
|---|---|---|
| Gross income | ||
| Standard deduction | ||
| Deductions and exemptions | ||
| Taxable income | ||
| Tax on slabs | ||
| Rebate u/s 87A | ||
| Surcharge | ||
| Health and education cess | ||
| Total tax |
FY 2025-26 (AY 2026-27), resident individual, normal-rate income only. Figures are rounded to the rupee. Runs in your browser; nothing is sent or stored.
What this covers
This estimate is for a resident individual’s normal-rate income in FY 2025-26, the year whose return is filed in 2026. The new regime is the default. You can choose the old regime if it gives lower tax, subject to the rules for people with business income.
What it leaves out
- Capital gains, crypto and other income taxed at special rates.
- Losses, set-off and carry-forward.
- Alternative minimum tax and income of non-residents.
- Interest for late payment and late-filing fees.
How it works
- It subtracts the standard deduction for salary: ₹75,000 under the new regime, ₹50,000 under the old.
- Under the old regime it also subtracts the deductions you enter, applying each section’s cap.
- It applies the slab rates for your regime and age.
- It applies the section 87A rebate, with marginal relief just above ₹12,00,000 in the new regime.
- It adds surcharge with marginal relief, then 4% health and education cess.
The new-regime slabs for tax year 2026-27 under the Income-tax Act, 2025 are the same as these. Check your Form 16 and the e-filing portal before you file.
Sources
- Income Tax Department e-filing help: salaried individuals (AY 2026-27)
- Union Budget 2026-27 memorandum explaining provisions
Last verified: 4 Nov 2026