Income Tax Calculators

    Income Tax Calculator FY 2025-26

    Calculate income tax under the new regime (FY 2025-26 slabs, ₹75k standard deduction, ₹60k rebate) and old regime side-by-side to see which is better for you.

    Inputs
    Only used for old regime
    Result
    New Regime is cheaper
    ₹97,500
    Save ₹97,500 vs the other regime
    • New Regime — Taxable₹14,25,000
    • New Regime — Tax (incl. cess)₹97,500
    • Old Regime — Taxable₹12,50,000
    • Old Regime — Tax (incl. cess)₹1,95,000

    Based on the inputs, the new regime saves you ₹97,500. Note: surcharge for incomes above ₹50L is not included here.

    Visual Breakdown
    Step-by-step calculation
    1. New: Taxable = Gross − ₹75,000 SD = ₹14,25,000. Slab tax = ₹93,750. Rebate 87A = ₹0. Cess 4% = ₹3,750. Total = ₹97,500.
    2. Old: Taxable = Gross − ₹50,000 SD − ₹2,00,000 = ₹12,50,000. Slab tax = ₹1,87,500. Rebate 87A = ₹0. Cess 4% = ₹7,500. Total = ₹1,95,000.
    How this is calculated
    New Regime slabs (0/5/10/15/20/25/30%) + 4% cess − 87A rebate up to ₹60k
    • New regime uses FY 2025-26 slabs (0-4L 0%, 4-8L 5%, 8-12L 10%, 12-16L 15%, 16-20L 20%, 20-24L 25%, above 30%) with ₹75,000 standard deduction.
    • 87A rebate: full for taxable income up to ₹12L, capped at ₹60,000, with marginal relief up to ₹12.75L.
    • Old regime uses 0/5/20/30% slabs with ₹50,000 SD and 80C/80D/HRA deductions.
    • Surcharge (10%/15%/25%/25%) applies above ₹50L — not included in this simplified view.
    Written by Taxpex CA Team
    Chartered Accountants (ICAI) · Reviewed by Taxpex Editorial Board
    Last updated 10 Nov 2025
    When to use this

    Is this the right calculator for you?

    • Deciding between old vs new regime before submitting Form 12BB to employer.
    • Estimating advance tax liability under Section 208 (four instalments — 15% / 45% / 75% / 100%).
    • Modelling tax impact of a bonus, RSU vesting or annual increment.
    • Checking Section 87A eligibility and the marginal-rebate mechanism.
    Overview

    Understanding the Income Tax FY 2025-26

    This Income Tax Calculator computes your tax liability under both the Old Regime (with deductions) and the New Regime (default from FY 2023-24, with lower slabs and no deductions) so you can pick the optimal one. It applies the current slabs, Section 87A rebate (₹25,000 up to ₹7 L income under new regime; ₹12,500 up to ₹5 L under old), surcharge (10/15/25/37%) and 4% Health & Education Cess.

    The new tax regime was made the default from Budget 2023, with FY 25-26 slabs providing zero tax up to ₹12 lakh income (after ₹75k standard deduction) via the enhanced 87A rebate. Use this calculator alongside HRA, Section 80C and NPS calculators to build a full tax-optimisation stack for salaried, professional and business income.

    Worked examples

    Real-world scenarios, step-by-step

    Salary ₹15 L — old vs new regime

    Salaried individual with typical deductions.

    • New: 5% (3-7L) + 10% (7-10L) + 15% (10-12L) + 20% (12-15L)
    • New tax ≈ ₹1.30 L (after ₹75k std deduction)
    • Old (with 80C ₹1.5L + NPS ₹50k + HRA ₹1.8L + Std ₹50k)
    • Old tax ≈ ₹1.42 L
    New regime cheaper by ~₹12,000.
    Rates & reference

    New tax regime slabs (FY 2025-26)

    Income slabRate
    Up to ₹4 LNil
    ₹4 L – ₹8 L5%
    ₹8 L – ₹12 L10%
    ₹12 L – ₹16 L15%
    ₹16 L – ₹20 L20%
    ₹20 L – ₹24 L25%
    Above ₹24 L30%
    Pro tips

    Common mistakes to avoid

    Assuming new regime is always cheaper — high-HRA / high-80C profiles often favour old.

    Forgetting 4% Cess on tax + surcharge.

    Missing marginal-relief on the 87A rebate cliff.

    Not filing before due date — loses 87A rebate and carry-forward of losses.

    Need a CA to review your numbers? Book a free consult — we'll double-check within 24 hours.

    CA insights

    Expert tips from senior CAs

    • Salaried employees can switch regime every year at ITR filing.

    • Business/professional income can switch only once (Form 10-IEA).

    • Use employer's Form 12BB in April itself — avoids year-end TDS shock.

    Frequently asked questions

    Which regime is default in FY 2025-26?+

    The new regime is the default. You must actively opt for the old regime while filing.

    Are 80C/80D deductions available in the new regime?+

    Most Chapter VI-A deductions (80C, 80D, 80E, HRA, LTA) are NOT available in the new regime. Only NPS employer contribution and standard deduction survive.

    What is the 87A rebate?+

    A full tax rebate if your taxable income does not exceed ₹12L (new) or ₹5L (old). Effectively zero tax up to those thresholds.

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    What is the 87A rebate?+

    A full tax rebate if your taxable income does not exceed ₹12L (new) or ₹5L (old). Effectively zero tax up to those thresholds.

    via Income Tax Calculator FY 2025-26
    Which ITR form is right for me?+

    We pick the correct form based on your income heads — salary, business, capital gains, foreign income — and confirm in writing before filing.

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    What is angel tax exemption?+

    Recognised startups can issue shares above fair value to resident angel investors without Section 56(2)(viib) tax — we file the declaration.

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    Do I pay tax on SIP gains?+

    Equity fund gains held >1 year are LTCG taxed at 12.5% above ₹1.25 lakh/year. Debt fund gains are taxed at your slab rate.

    via SIP Calculator

    Cite this page

    This dataset is free to reference in articles, research and reports. Attribution to Taxpex Consultancy is all we ask. Data last verified 31 July 2026.

    Citation (APA)
    Taxpex Consultancy. (2026). Income Tax Calculator FY 2025-26 — Taxpex. Retrieved from https://taxpex.com/tools/income-tax/income-tax-calculator
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