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Compare the old and new income-tax regimes side by side for Assessment Year (AY) 2026-27 — that is, Financial Year (FY) 2025-26. The Section 87A rebate, surcharge with marginal relief, and the 4% cess are all built in — so you see what you’d actually pay under each.
← All calculatorsThese are the rates for Financial Year (FY) 2025-26 — the year you’re filing for in this ITR season. The new regime is now the default — you have to opt out to use the old one.
| Income slab | Rate |
|---|---|
| Up to ₹4,00,000 | Nil |
| ₹4,00,001 – ₹8,00,000 | 5% |
| ₹8,00,001 – ₹12,00,000 | 10% |
| ₹12,00,001 – ₹16,00,000 | 15% |
| ₹16,00,001 – ₹20,00,000 | 20% |
| ₹20,00,001 – ₹24,00,000 | 25% |
| Above ₹24,00,000 | 30% |
Slabs are the same for every age. Standard deduction ₹75,000 for salary/pension. Full rebate under Section 87A for residents with income up to ₹12,00,000 (tax becomes nil up to that amount, subject to conditions).
| Income slab | Rate |
|---|---|
| Up to ₹2,50,000 | Nil |
| ₹2,50,001 – ₹5,00,000 | 5% |
| ₹5,00,001 – ₹10,00,000 | 20% |
| Above ₹10,00,000 | 30% |
Basic exemption rises for seniors (₹3,00,000) and super-seniors (₹5,00,000). Standard deduction ₹50,000, plus 80C, 80D and other chapter-VIA deductions. Resident rebate u/s 87A can make tax nil up to ₹5,00,000.
Residents can get tax reduced to nil when total income is within the rebate window — up to ₹12 lakh under the new regime, or ₹5 lakh under the old.
Extra tax once income crosses higher thresholds (typically 10% / 15% / 25% / 37%). Under the new regime the top surcharge is capped at 25%. Marginal relief is applied so a small step over a threshold does not spike tax unfairly.
4% on the tax (plus surcharge), added at the end.
₹75,000 (new) or ₹50,000 (old) for salary and pension income when you elect to apply it.
This calculator covers income taxed at slab rates. It does not capture special-rate income such as capital gains, or every surcharge / rebate edge case.
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