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Income Tax Calculator (Old vs New Regime)

Compare your income tax liability under the Old and New tax regimes for FY 2025-26 and find out which regime saves you more.

Income Tax Details (FY 2025-26)
Income Details
Gross salary before any deductions, per Form 16.
Savings account & FD interest.
Freelance, dividends, etc.
Annual rent from let-out property.
Interest paid on loan for the rented-out property.
Deductions old regime only
Exempt portion of House Rent Allowance.
EPF, PPF, ELSS, LIC, tuition fees etc. Capped at ₹1,50,000.
Additional NPS contribution, over and above 80C. Capped at ₹50,000.
Health insurance premium. Capped at ₹25,000 for your age category.
Section 24(b). Capped at ₹2,00,000.
No upper limit under Section 80E.
Eligible donations to approved funds/charities.

New Tax Regime Slabs (FY 2025-26)

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

Standard deduction of ₹75,000 applies under the new regime, and Section 87A rebate brings tax to zero for taxable income up to ₹12,00,000.

Old Tax Regime Slabs

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

Standard deduction of ₹50,000 applies under the old regime, along with any Section 80C, 80D and other deductions you claim. Section 87A rebate brings tax to zero for taxable income up to ₹5,00,000. Slabs shown are for individuals below 60; senior and super senior citizens get a higher basic exemption under the old regime.

Frequently Asked Questions

Which regime should I choose?

If your eligible deductions (80C, 80D, HRA, home loan interest, etc.) are large relative to your income, the old regime often works out cheaper. If you claim few deductions, the new regime's lower slab rates usually win. This calculator compares both for your numbers.

Can I switch between regimes every year?

Salaried individuals can choose either regime each financial year. Those with business income face restrictions on switching back to the old regime after opting out.

Does my age category affect the tax calculation?

Age only changes the old regime's basic exemption limit and the Section 80D health insurance cap — the new regime slabs are the same for everyone. Senior citizens (60–80) get a higher exemption limit and 80D cap, and super senior citizens (80+) get an even higher exemption limit.