Salary · tax regime
Old vs New tax regime calculator
Enter your CTC and see your take-home under both regimes for FY 2025-26, side by side. The calculator applies the actual slab rates, the ₹75,000 standard deduction, the Section 87A rebate, HRA exemption, and your deductions — then tells you which regime keeps more in your pocket.
FY 2025-26 (AY 2026-27) · runs entirely in your browser · no login
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Salary
CTC → real monthly in-hand. Both tax regimes, any Indian city, line by line. The numbers you see here are computed in this tab.
try a number ↓
monthly in-hand
₹1,78,507
from ₹25.0L CTC · take-home of 86%
Basic₹10,00,000
HRA₹5,00,000
− Income tax−₹3,12,312
− Employee PF−₹21,600
new regime · FY 25–26 · standard ded ₹75k
How the two regimes differ in FY 2025-26
| Feature | New regime | Old regime |
|---|---|---|
| Slab rates | Lower | Higher |
| Standard deduction | ₹75,000 | ₹50,000 |
| Zero-tax threshold (salaried) | ~₹12 lakh taxable | ~₹5 lakh taxable |
| 80C / 80D / 80CCD(1B) | Not available | Available |
| HRA & LTA exemption | Not available | Available |
| Employer NPS — 80CCD(2) | Available | Available |
The short version
- Few deductions → new regime. Lower rates plus the ₹75,000 standard deduction usually win outright.
- High rent + maxed 80C/80D/NPS → old regime. Once total deductions cross roughly ₹2 lakh, the old regime can pull ahead.
- The break-even moves with your income. The higher your salary, the more deductions you need for the old regime to win. The calculator above shows your exact crossover.
Want the full reasoning, worked examples, and the exemptions that still matter? Read the old vs new regime guide →
Frequently asked questions
Which is better — the old or new tax regime in FY 2025-26?
For most salaried people with few deductions, the new regime wins: it has lower slab rates, a ₹75,000 standard deduction, and a Section 87A rebate that makes taxable income up to ₹12 lakh effectively tax-free. The old regime only pulls ahead if you claim substantial deductions — typically ₹2 lakh or more across 80C, 80D, NPS, and HRA. Enter your CTC above to see both side by side for your exact numbers.
What is the income limit for zero tax under the new regime?
For FY 2025-26, a salaried employee pays zero income tax up to ₹12 lakh of taxable income, thanks to the ₹75,000 standard deduction and the Section 87A rebate. Because the standard deduction applies first, a salary of roughly ₹12.75 lakh can land at zero tax with a standard structure.
Can I switch between the old and new regime every year?
Salaried individuals without business income can choose their regime each financial year when filing. If you have business or professional income, switching is restricted — once you opt out of the new regime you can generally return to it only once. For salaried employees, you can also tell your employer a regime for TDS purposes and change the final choice at filing.
Does the old regime still make sense for anyone?
Yes — if you pay significant rent and claim HRA, max out 80C (₹1.5 lakh), add NPS under 80CCD(1B) (₹50,000), and claim 80D health insurance, the old regime can beat the new one, usually above roughly ₹2 lakh of total deductions. The calculator shows the break-even for your specific income.
FY 2025-26 · verified against incometax.gov.in. Calculations run in your browser — nothing you type is sent or stored.