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Income Tax Calculator

FY 2025-26 (AY 2026-27) · India

Tax regime

The New Regime under §115BAC is the default. Old Regime allows 80C/80D/HRA deductions.

Income· ₹15,00,000
Deductions· ₹0

Most Chapter VI-A deductions (80C, 80D, HRA) are not allowed under the New Regime. Only the Standard Deduction (₹75,000 for salaried) and employer NPS contribution apply.

HRA Exemption· Old regime only

HRA exemption u/s 10(13A) is not allowed under the New Regime. Switch to Old Regime to claim it.

New Regime saves you ₹1,05,300
Old Regime tax: ₹2,02,800 vs current ₹97,500
Total tax
₹97,500
Take-home
₹14,02,500
Effective rate
6.5%
Marginal 15%

Breakdown

  1. Gross income
    ₹15,00,000
  2. Standard deduction
    −₹75,000
  3. Taxable income
    ₹14,25,000
  4. Income tax (New Regime)
    Marginal 15%
    ₹93,750
  5. Health & Education Cess (4%)
    ₹3,750
  6. Total tax
    ₹97,500
  7. Net take-home
    ₹14,02,500
Notes & assumptions (3)
  • Under the New Regime (default from FY 2023-24), most Chapter VI-A deductions (80C, 80D, HRA) are not allowed. Only standard deduction (₹75,000 for salaried) and employer NPS contribution (80CCD(2)) reduce taxable income.
  • Rebate u/s 87A makes taxable income up to ₹12,00,000 effectively tax-free under the New Regime FY 2025-26.
  • Excludes capital gains (taxed under §111A / §112A) and Professional Tax (state-levied, typically ₹2,500/year).

Official sources for India (FY 2025-26 (AY 2026-27))

Calculated for general guidance only. Tax laws change frequently — verify against official sources before filing. This calculator does not constitute tax advice. For complex situations, consult a qualified tax professional in India.