Income Tax Calculator — FY 2025-26
Compare the old and new tax regimes side by side (AY 2026-27) and see which one saves you more. For resident individuals below 60 years.
Your Details
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Slabs shown are for resident individuals below 60 years of age.
Results
New Regime
₹0
Taxable: ₹0
Old Regime
₹0
Taxable: ₹0
Both include 4% health & education cess. New regime includes 87A rebate up to ₹12L and marginal relief; old regime includes 87A rebate up to ₹5L.
How it works
New regime (FY 2025-26): 0–4L nil, 4–8L 5%, 8–12L 10%, 12–16L 15%, 16–20L 20%, 20–24L 25%, above 24L 30%. No tax up to ₹12L taxable income (87A rebate), ₹75,000 standard deduction for salaried, marginal relief just above ₹12L, plus 4% cess.
Old regime: 0–2.5L nil, 2.5–5L 5%, 5–10L 20%, above 10L 30%. No tax up to ₹5L (87A rebate), ₹50,000 standard deduction for salaried, 80C/80D/HRA deductions allowed, plus 4% cess.
What is the 87A rebate in the new regime for FY 2025-26?
Resident individuals with taxable income up to ₹12 lakh pay zero tax in the new regime. Marginal relief applies just above ₹12 lakh so the tax never exceeds the income crossing ₹12 lakh.
Which regime is better — old or new?
The new regime usually wins if your deductions (80C, 80D, HRA) are small. The old regime can win with large deductions such as HRA plus full 80C. Compare both above.