For FY 2025-26 (AY 2026-27), India’s New Tax Regime is the default — lower slab rates and a Section 87A rebate that makes up to ₹12 lakh tax-free. The Old Regime keeps its higher rates but lets you claim 80C, 80D, HRA, NPS, home-loan interest, and more. This calculator runs both side-by-side so you can pick the cheaper one for your specific deductions.

Calculator → Comparison

Old RegimevsNew Regime

Side-by-side India FY 2025-26 tax comparison — see exactly which regime saves you more.

Currency: ₹ INR(India-focused)

Annual Salary (₹)

Income Source

Deductions (Old Regime only)

80C (max ₹1.5L)

80D (Health Ins)

NPS 80CCD(1B)

HRA Exempt

Home Loan Int (24b)

Other Deductions

Old Regime Option A

Higher rates, but ~₹4L+ in deductions (80C, 80D, HRA, 24b, NPS) can offset them.

Old Regime Tax

Total Tax (incl. cess)–

Taxable Income–

Total Deductions Used–

Effective Rate–

New Regime Option B

Lower rates, ₹75K standard deduction, ₹12L tax-free via 87A rebate. Most other deductions disallowed.

New Regime Tax

Total Tax (incl. cess)–

Taxable Income–

Standard Deduction–

Effective Rate–

The Verdict

–

Adjust the inputs above to see how the answer changes.

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Quick Decision Rules

Income up to ₹12 lakh: New Regime almost always wins (zero tax due to 87A rebate).
Income ₹12–25 lakh with deductions ≥ ₹4L: Old Regime usually wins.
Income ₹12–25 lakh with light deductions: New Regime wins.
Income above ₹25 lakh: Run the calculator — depends on actual deductions.
Self-employed without HRA / 80C planning: New Regime wins clearly.

New Regime Slabs (FY 2025-26)

Income	Rate
Up to ₹4,00,000	Nil
₹4 – 8 L	5%
₹8 – 12 L	10%
₹12 – 16 L	15%
₹16 – 20 L	20%
₹20 – 24 L	25%
Above ₹24 L	30%

Standard deduction ₹75,000 (salaried). Section 87A rebate makes tax zero up to ₹12 lakh taxable income. 4% Health & Education cess applies on tax.

Old Regime Slabs (FY 2025-26)

Income	Rate
Up to ₹2,50,000	Nil
₹2.5 – 5 L	5%
₹5 – 10 L	20%
Above ₹10 L	30%

Standard deduction ₹50,000. Then add up: 80C (₹1.5L), 80D, HRA, NPS 80CCD(1B) (₹50K), home-loan interest 24b (₹2L), 80E, 80G. Section 87A rebate up to ₹5 lakh taxable income.

The Crossover Math

Example: At ₹15L gross: New regime tax (no deductions) = ₹97,500. To match this in Old regime, you’d need taxable income that produces ₹97,500 tax — roughly ₹9.13L taxable, meaning ₹15L − ₹50K SD − ₹5.37L deductions. Below ₹5.37L of deductions → New wins. Above → Old wins.

Example: At ₹25L gross: New regime tax = ₹4.45L. To beat that in Old you’d need approximately ₹6.8L+ of deductions. Without HRA, that’s nearly impossible. With HRA in a metro on ₹10L+ basic, very achievable.

Frequently Asked Questions

Can I switch every year?▾

Salaried individuals can switch every year. Business / self-employed individuals can switch only once between regimes — pick carefully.

Is HRA available in New Regime?▾

No. HRA, LTA, and most chapter VI-A deductions are not allowed. Only standard deduction (₹75K) and employer NPS contribution under 80CCD(2) carry over.

Does the calculator include surcharge?▾

It computes basic tax + 4% cess. Surcharge of 10/15/25/37% kicks in above ₹50L / ₹1Cr / ₹2Cr / ₹5Cr respectively. New Regime caps surcharge at 25%.

Should I do tax-saving investments if New Regime is better for me?▾

Yes — but for the right reasons. PPF, ELSS, NPS are all good investments on their own. They just don’t help your tax under New Regime. Don’t over-invest in low-return tax-saving products purely for the (now-unavailable) deduction.

What about senior citizens?▾

In Old Regime, seniors (60+) get higher basic exemption (₹3L), super seniors (80+) get ₹5L. New Regime is the same for everyone. Run both.

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