New Tax Regime Salary Calculator India 2025 — FY 2025-26 2026 –27
New Regime vs Old Regime · HRA · 80C · 80D · NPS · Surcharge · Monthly Take-Home
The new tax regime FY 2025-26 has simplified dramatically: zero tax up to ₹12L income (₹12.75L for salaried with ₹75K standard deduction). Revised slabs: 0% up to ₹4L, 5% (₹4–8L), 10% (₹8–12L), 15% (₹12–16L), 20% (₹16–20L), 25% (₹20–24L), 30% above ₹24L. No exemptions needed — just clean computation. For most salaried below ₹15L, new regime now saves more tax.
💼 Salary Details
📋 Old Regime Deductions
▲ HideFill deductions to compare New vs Old regime accurately
Annual Savings
📅 Monthly Salary Breakup
| Component | Monthly (₹) | Annual (₹) | % of CTC |
|---|---|---|---|
| 💼 Gross CTC | ₹1,00,000 | ₹12,00,000 | 100.0% |
| 📊 Income Tax | −₹5,927 | −₹71,126 | 5.9% |
| 🏥 PF (Employee) | −₹1,800 | −₹21,600 | 1.8% |
| 🏙️ Professional Tax | −₹200 | −₹2,400 | 0.2% |
| 💰 Net Take-Home | ₹94,073 | ₹11,28,874 | — |
📐 Income Tax Calculation — New Regime FY 2025–26
📖 Real Life Examples
HRA ₹1.2L, 80C ₹1.5L. Deductions total ~₹3.5L.
New: Std ₹75K only. Old: 80C+80D+NPS = ₹2.25L.
HRA ₹2.4L, 80C ₹1.5L, Home Loan ₹2L, NPS ₹50K.
Surcharge 10% applies. New regime limits surcharge to 25% (old: 37%) above ₹5Cr.
Frequently Asked Questions
Who should choose new tax regime in FY 2025-26?
New regime wins if: total deductions (80C + HRA + 80D + others) are less than ₹2.5–4L (varies with income). Rule of thumb: income ≤ ₹10L with full 80C → old regime often better. Income ≥ ₹15L with limited HRA → new regime better. Income ≥ ₹50L → new regime almost always better (30% bracket earlier, no deductions offset). Use our comparison tool to verify.
What deductions are NOT available in new regime?
Not available in new regime: HRA (Section 10(13A)), LTA, standard deduction from HoP, 80C investments (PPF, ELSS, LIC), 80D (medical insurance), 80E (education loan interest), 80G (donations), 80TTA (savings interest), house property loss set-off. AVAILABLE in new regime: standard deduction ₹75K, NPS employer contribution (80CCD(2)), gratuity exemption.
Can I switch between old and new tax regime every year?
Salaried employees: can switch every year during ITR filing. But tell employer at start of FY which regime to use for TDS (cannot change mid-year for employer). If you forget to inform employer, TDS in new regime by default. Self-employed/business income: once opted out of new regime, cannot switch back for that year (some restrictions apply).
Is the new tax regime truly better for everyone?
Not for everyone. Old regime saves more if: high HRA claim (metro rent), fully using 80C (₹1.5L), Section 80D (₹25K medical + ₹50K parents), home loan interest (₹2L), NPS 80CCD(1B) ₹50K. Total deductions ₹3.75–5.25L: old regime can still be better for some. Always run actual numbers — everyone's situation differs.
📌 Key Takeaways — New Tax Regime Salary Calculator India 2025 2026–27
- ✅ New Regime is now the default for FY 2025–26. Opt for Old Regime only if deductions > ₹3.75L
- ✅ Zero tax in New Regime if income ≤ ₹7.75L (₹7L income + ₹75K std deduction + 87A rebate)
- ✅ Old Regime wins if HRA + 80C (₹1.5L) + 80D + NPS + Home Loan all fully claimed
- ✅ Standard deduction: ₹75,000 (New) vs ₹50,000 (Old) — Budget 2025 change
- ✅ NPS extra ₹50,000 under 80CCD(1B) reduces tax by ₹15,000 (30% slab)
- ✅ Surcharge: 10% on income ₹50L–₹1Cr · 15% on ₹1Cr–₹2Cr · 25% on ₹2Cr–₹5Cr
- ✅ Professional Tax up to ₹2,500 deductible under both regimes
- ✅ 4% Health & Education Cess applies on total tax (including surcharge)