New regime saves more · FY 2025-26
Tax calculations are based on published Income Tax slabs for FY 2025–26 and are indicative only. Standard deduction of ₹75,000 under new regime and HRA/LTA exemptions are not included. Surcharge for income above ₹50L is not applied. This tool does not constitute tax advice. Consult a chartered accountant or tax professional for accurate filing.
Calculations are indicative for FY 2025-26. Excludes surcharge above ₹50L, special incomes, and state levies. Not tax advice.
AY 2026-27
| Income Slab | Tax Rate |
|---|---|
| ₹0 – ₹4,00,000 | Nil |
| ₹4,00,000 – ₹8,00,000 | 5% |
| ₹8,00,000 – ₹12,00,000 | 10% |
| ₹12,00,000 – ₹16,00,000 | 15% |
| ₹16,00,000 – ₹20,00,000 | 20% |
| ₹20,00,000 – ₹24,00,000 | 25% |
| Above ₹24,00,000 | 30% |
Standard deduction: ₹75,000 · Section 87A rebate: zero tax if income ≤ ₹12L (₹12.75L with standard deduction)
| Income Slab | Tax Rate |
|---|---|
| ₹0 – ₹2,50,000 | Nil |
| ₹2,50,000 – ₹5,00,000 | 5% |
| ₹5,00,000 – ₹10,00,000 | 20% |
| Above ₹10,00,000 | 30% |
Standard deduction: ₹50,000 · Eligible for 80C (₹1.5L), 80D, HRA, LTA, Section 24(b), NPS 80CCD(1B)
The new tax regime is better for most salaried individuals in FY 2025-26 due to the higher Section 87A rebate (zero tax up to ₹12L) and simplified slabs. However, the old regime can still save more tax if you have significant deductions.
Use the calculator above to enter your exact income and deductions — Claros will instantly show you which regime saves more and by how much.
For FY 2025-26, the new tax regime is better for most taxpayers earning up to ₹12 lakh (zero tax due to Section 87A rebate). The old regime may be better if your total deductions under 80C, 80D, HRA, etc. exceed ₹3–4 lakh. Use Claros to compare both regimes for your exact salary.
New regime slabs for FY 2025-26: Up to ₹4L — Nil; ₹4L to ₹8L — 5%; ₹8L to ₹12L — 10%; ₹12L to ₹16L — 15%; ₹16L to ₹20L — 20%; ₹20L to ₹24L — 25%; Above ₹24L — 30%. Standard deduction of ₹75,000 is available. Income up to ₹12L is tax-free due to rebate.
Under Section 87A for FY 2025-26, resident individuals with taxable income up to ₹12 lakh get a rebate of up to ₹60,000, making their tax liability zero. This means salaried individuals earning up to ₹12.75 lakh (₹12L + ₹75K standard deduction) pay zero tax under the new regime.
On a ₹15 LPA salary under the new tax regime for FY 2025-26: Taxable income after ₹75K standard deduction = ₹14.25L. Tax = ₹0 (up to 4L) + ₹20K (4–8L) + ₹40K (8–12L) + ₹33,750 (12–14.25L) = ₹93,750 + 4% cess = ~₹97,500. Monthly take-home is approximately ₹1.16L.
The new tax regime is the default regime for FY 2025-26, but it is not mandatory. Salaried individuals can opt out and choose the old regime by informing their employer. Self-employed individuals can choose at the time of filing their ITR.
Key deductions under the old regime: Section 80C (₹1.5L — PPF, ELSS, EPF, life insurance), Section 80D (₹25K–75K — health insurance), HRA exemption, LTA, Section 80E (education loan interest), Section 24 (₹2L — home loan interest), NPS (₹50K additional under 80CCD(1B)), and standard deduction of ₹50,000.