India · tax year 2026–27
Old or new regime? Compare your tax.
Enter annual salary and your eligible old-regime deductions. See both estimates together, including the current new-regime slabs, rebate and health and education cess.
For a resident salaried individual with ordinary slab-rate income, the new regime estimates ₹0 tax after the rebate. With ₹1.5 lakh eligible 80C, ₹25,000 eligible 80D and no HRA exemption, the old-regime estimate is ₹70,200. Other deductions or special-rate income can change which regime is lower.
Compare the tax year 2026–27 regimes
Resident salaried individual under 60; ordinary slab-rate income. Old-regime entries are ignored in the new-regime calculation. Results update as you type.
Capped at ₹1,50,000 in this estimate.
Basic ₹25,000 limit only; higher age-dependent limits are outside this model.
Enter your independently calculated eligible exemption, not your full HRA allowance.
New regime has ₹70,200 less estimated tax for these inputs.
new regime
Lower estimated tax- Standard deduction
- ₹75,000
- Taxable income
- ₹9,25,000
- Tax after rebate
- ₹0
- Health and education cess
- ₹0
- Estimated total tax
- ₹0
- Income after estimated tax
- ₹10,00,000
old regime
- Standard deduction
- ₹50,000
- Other entered deductions
- ₹1,75,000
- Taxable income
- ₹7,75,000
- Tax after rebate
- ₹67,500
- Health and education cess
- ₹2,700
- Estimated total tax
- ₹70,200
- Income after estimated tax
- ₹9,29,800
This is an annual tax-liability illustration. EPF, professional tax, special-rate income, surcharge, other exemptions, and actual payroll withholding are outside the estimate. Check eligibility for each old-regime deduction before relying on the comparison.
New regime tax slabs for 2026–27
The Income-tax Act, 2025 applies from 1 April 2026. Its section 202 sets the new-regime slab rates for tax year 2026–27. Tax is progressive: the 30% rate applies only to taxable income above ₹24 lakh, not the full salary. Salaried individuals may deduct up to ₹75,000 before applying the slabs.
| Taxable income | Rate for this band |
|---|---|
| Up to ₹4,00,000 | 0% |
| Above ₹4,00,000 to ₹8,00,000 | 5% |
| Above ₹8,00,000 to ₹12,00,000 | 10% |
| Above ₹12,00,000 to ₹16,00,000 | 15% |
| Above ₹16,00,000 to ₹20,00,000 | 20% |
| Above ₹20,00,000 to ₹24,00,000 | 25% |
| Above ₹24,00,000 to higher income | 30% |
How the rebate and marginal relief work
For an eligible resident individual with ordinary slab-rate taxable income up to ₹12 lakh, the new-regime rebate can reduce slab tax to zero, subject to its ₹60,000 limit. With a ₹75,000 salary standard deduction, that can mean no modelled income tax on gross salary up to ₹12.75 lakh. Just above ₹12 lakh taxable income, marginal relief limits the sudden increase in tax before cess. The rebate does not cover tax on income charged at special rates.
What changes under the old regime?
This comparison uses a ₹50,000 salary standard deduction, up to ₹1.5 lakh of entered eligible 80C deductions, a basic ₹25,000 80D limit, and the HRA exemption you provide. The old-regime rebate can remove up to ₹12,500 of tax when taxable income is at most ₹5 lakh. Eligibility for HRA and 80D depends on your situation; the form does not determine that eligibility.
For the same ₹10 lakh example, entering no eligible old-regime deductions produces a different comparison. Change one field at a time to see how each claim affects the result. The answer is tied to your income and eligible deductions, so a fixed “old regime wins above X” rule is unreliable.
FAQ
Frequently asked questions
Is a ₹10 lakh salary tax-free under the 2026–27 new regime? ▾
What are the new income-tax slabs for tax year 2026–27? ▾
Which regime gives lower tax if I claim 80C, 80D or HRA? ▾
Does income after estimated tax equal my payslip take-home pay? ▾
Sources & Methodology
The new-regime result uses the shared tax engine and dated rate registry. The old-regime comparison models only the listed deductions, basic 80D limit and ordinary salary income. Both show annual liability illustrations; actual withholding and filing can differ.
- Income Tax Department — Budget 2026 FAQs, tax year 2026–27 slabs, rebate and salary deduction
- Income Tax Department — Finance Bill 2026 memorandum, 4% cess
Standards and figures reviewed 23 September 2026.
Related Calculators
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APA
WorldCalculators.org. (2026, September 23). India Income Tax Calculator 2026–27: Old vs New Regime. https://worldcalculators.org/in/income-tax-calculator/
MLA
“India Income Tax Calculator 2026–27: Old vs New Regime.” WorldCalculators.org, 23 Sept. 2026, worldcalculators.org/in/income-tax-calculator/.
BibTeX
@misc{worldcalculators2026inincometaxcalculator,
title = {India Income Tax Calculator 2026–27: Old vs New Regime},
author = {{WorldCalculators.org}},
year = {2026},
howpublished = {\url{https://worldcalculators.org/in/income-tax-calculator/}}
} Figures change when tax years or guidance change. Cite the date shown and link the page so readers see the current version.