šŸ“‹ Income Tax Calculator

Calculate your income tax for FY 2025-26 under old and new tax regime with Section 87A rebate.

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Income Tax Calculator – FY 2025-26

This calculator helps you estimate your income tax liability for Financial Year 2025-26 (Assessment Year 2026-27) under both the new tax regime (default) and the old tax regime. It includes the Section 87A rebate and 4% health and education cess.

New Tax Regime Slabs (FY 2025-26)

Income SlabTax Rate
Up to ₹4,00,000Nil
₹4,00,001 – ₹8,00,0005%
₹8,00,001 – ₹12,00,00010%
₹12,00,001 – ₹16,00,00015%
₹16,00,001 – ₹20,00,00020%
₹20,00,001 – ₹24,00,00025%
Above ₹24,00,00030%

Under the new regime, a standard deduction of ₹75,000 applies, and income up to ₹12,00,000 (taxable income) is effectively tax-free due to the Section 87A rebate.

Old Tax Regime Slabs

Income SlabTax Rate
Up to ₹2,50,000Nil
₹2,50,001 – ₹5,00,0005%
₹5,00,001 – ₹10,00,00020%
Above ₹10,00,00030%

Under the old regime, you get a ₹50,000 standard deduction and can claim deductions under 80C, 80D, HRA, etc.

šŸ’” Which regime to choose? If your total deductions (80C + HRA + other) exceed ₹1.5–2 lakh, the old regime may be better. Otherwise, the new regime is simpler and often tax-free up to ₹12L.

Worked Example: New Regime

Suppose your annual income is ₹18,00,000 under the new regime for FY 2025-26:

Taxable income = ₹18,00,000 āˆ’ ₹75,000 (standard deduction) = ₹17,25,000

0–4L: Nil
4L–8L @ 5% = ₹20,000
8L–12L @ 10% = ₹40,000
12L–16L @ 15% = ₹60,000
16L–17.25L @ 20% = ₹25,000

Total tax = ₹1,45,000 + 4% cess (₹5,800) = ₹1,50,800

Since taxable income here is above ₹12,00,000, the Section 87A rebate does not apply and tax is charged slab-wise as shown above.

Worked Example: Old Regime

For an income of ₹10,00,000 under the old regime (with only the standard ₹50,000 deduction and no other 80C/HRA claims):

Taxable income = ₹10,00,000 āˆ’ ₹50,000 = ₹9,50,000

0–2.5L: Nil
2.5L–5L @ 5% = ₹12,500
5L–9.5L @ 20% = ₹90,000

Total tax = ₹1,02,500 + 4% cess (₹4,100) = ₹1,06,600

Claiming deductions like 80C (₹1.5L) or HRA under the old regime would reduce this taxable income further, potentially lowering the tax below what the new regime charges — this is why comparing both regimes with your actual deduction amounts (using the calculator above) matters before choosing.

📅 Last reviewed: July 2026 · Formulas verified against RBI/SEBI/IT Dept guidelines.