Income Tax Calculator India — Calculate Tax Under Both Regimes

Calculate income tax for FY 2025-26 under both old and new tax regimes. Compare which regime saves you more with Section 80C 80D and HRA deductions.

India has two tax regimes and choosing the right one can save you lakhs of rupees every year. The new regime offers lower tax rates with a Rs 75000 standard deduction but no other deductions. The old regime has higher rates but allows deductions under Section 80C 80D HRA LTA and others. If your total deductions exceed approximately Rs 3.75 lakh the old regime usually saves more. Otherwise the new regime is better for most salaried individuals.

Which tax regime should I choose?

If your total deductions under the old regime including 80C 80D HRA NPS and home loan interest exceed Rs 3.75 lakh then the old regime likely saves you more tax. For most salaried individuals earning under Rs 15 lakh with limited investments the new regime with its lower slab rates and Rs 75000 standard deduction is simpler and often cheaper.

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Income Tax Calculator (India FY 2025-26)

Taxable Income
₹11.25 L
Total Tax (incl. 4% cess)
₹0
Effective Tax Rate
0.0%
ℹ️ Section 87A rebate applied: Tax of ₹52,500 is fully rebated because taxable income (₹11.25 L) is within ₹12,00,000 under the new regime. Your tax is ₹0.
Monthly Take-Home: ₹1,00,000

How Tax Calculation Works

Income tax is calculated on your total taxable income after deducting eligible exemptions and deductions from your gross income. The tax is applied progressively — you pay a lower rate on initial income slabs and higher rates only on income that exceeds each threshold. This means moving into a "higher tax bracket" does not mean your entire income is taxed at the higher rate. Understanding marginal vs effective tax rate is crucial: your marginal rate applies only to the last rupee earned, while your effective rate is the average across all slabs.

Tax-Saving Strategies

Under the old regime, maximize deductions: Section 80C allows up to Rs 1.5 lakh through PPF, ELSS, EPF, and life insurance. Section 80D covers health insurance premiums up to Rs 25,000 (Rs 50,000 for senior citizens). Section 80CCD(1B) offers an additional Rs 50,000 deduction for NPS contributions. Home loan interest up to Rs 2 lakh is deductible under Section 24. Under the new regime, the Rs 75,000 standard deduction and lower slab rates may save you more if your total deductions are below Rs 3.75 lakh. Calculate under both regimes before choosing.

Key Information

ParameterDetails
New Regime Standard DeductionRs 75000
Section 80C LimitRs 1.5 lakh (Old Regime)
Section 80D (Self Health)Rs 25000 (Rs 50000 for senior citizens)
Rebate Under Section 87ARs 25000 (income up to Rs 7 lakh new regime)

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Frequently Asked Questions

Which tax regime should I choose?

If your total deductions under the old regime including 80C 80D HRA NPS and home loan interest exceed Rs 3.75 lakh then the old regime likely saves you more tax. For most salaried individuals earning under Rs 15 lakh with limited investments the new regime with its lower slab rates and Rs 75000 standard deduction is simpler and often cheaper.

What is Section 80C?

Section 80C allows you to claim deduction of up to Rs 1.5 lakh from taxable income by investing in specified instruments. These include EPF PPF ELSS mutual funds NSC tax-saving FDs 5 year life insurance premiums tuition fees for children and principal repayment of home loan. It is the most popular tax-saving section.

What is the last date to file ITR?

For salaried individuals and those not requiring audit the ITR filing deadline is July 31 of the assessment year. For FY 2025-26 the deadline is July 31 2026. Late filing attracts a penalty of Rs 5000 under Section 234F which reduces to Rs 1000 if total income is below Rs 5 lakh.

Which tax regime should I choose — old or new?

Choose the new regime if your total deductions are below Rs 3.75 lakh. Choose the old regime if you claim HRA, 80C (Rs 1.5L), 80D, home loan interest, and NPS totaling more than Rs 3.75 lakh. Salaried employees can switch every year.

Is income up to Rs 12 lakh really tax-free?

Under the new regime for FY 2025-26, income up to Rs 12 lakh is effectively tax-free due to Section 87A rebate. After Rs 75,000 standard deduction, taxable income is Rs 11.25 lakh which qualifies for full rebate. However, income even slightly above Rs 12 lakh loses this entire benefit.

How can I save more tax legally?

Under the old regime, maximize 80C (Rs 1.5L via PPF, ELSS, EPF), 80D (Rs 25K-50K for health insurance), 80CCD(1B) (Rs 50K for NPS), HRA exemption, and home loan interest (Rs 2L under Section 24).

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Last updated: March 2026