SalaryExit India
Menu

Compare old vs new income tax (India salaried)

See which regime likely leaves more annual cash after income tax + cess for the same gross — old side can include PF in 80C, other 80C, and HRA exemption you type in. This is a planning estimate only: no surcharge, no proofs, no Form 16 match.

Content reviewed: March 2026FY 2025–26 (AY 2026–27) tax slabs in engineRules aligned: Union Budget 2025 — new regime slabs & Section 87A (≤₹12L taxable); cess 4%

How SalaryExit calculates estimates (methodology, FY scope, and limits).

Reality check

Most people don’t feel “tax regime” in the abstract — they feel rent, EMIs, and whether anything is left at month-end. This screen only answers which regime taxes your salary harder in our simplified model. If old regime wins here but you hate collecting proofs, that’s a real-life cost this math ignores.

New regime often looks clean until you remember you’re not modeling full HRA, home loan, or NPS the way your CA would. Use the result as a directional nudge, then talk to someone qualified before locking declarations for the year.

“Is this salary enough?” — real city scenarios

Same Salary Reality Check engine, fixed rent + lifestyle story per page — jump in and edit the numbers.

Not tax filing advice

Use this only as a planning estimate. Actual tax depends on proofs, employer calculations, and other income.

Outputs are annualized estimates — see the accuracy card for regime limits in this engine.

Required inputs

  • Annual gross salary (₹)
  • Optional: employee PF (annual) for old-regime 80C cap
  • Optional: other 80C (annual)
  • Optional: HRA exemption (annual) — typically for old regime context

Counted toward the 80C cap in the old-regime path.

Optional. If you are not claiming HRA in old regime, leave 0.

Enter gross salary (and optional deductions) to compare regimes.

Assumptions used by this estimate

  • Uses Financial Year 2025-26 (AY 2026-27) slab tables configured in code.
  • Section 87A rebates are simplified (old: up to ₹12,500 when taxable ≤ ₹5,00,000; new: full rebate when taxable ≤ ₹12,00,000 in this model).
  • Surcharge, marginal relief, perquisites, and alternate minimum tax are not modeled.

Worked example (same engine as live calculator)

Engine snapshot: gross ₹18,00,000/year, employee PF ₹1,50,000, other 80C ₹0, HRA exemption ₹2,00,000. Estimated total tax + cess: old regime ₹2,41,800, new regime ₹1,50,800 (simplified model; not filing output).

FAQ

Should I choose the regime with lower tax here?

Not automatically. This tool ignores many real-world factors. Your employer’s regime choice, deductions, and long-term plans matter.

Why doesn’t this match Form 16?

Form 16 uses actual TDS, proofs, and payroll timing. This is an annualized simplified model.

Old vs new income tax regime: what the choice actually means

India’s dual tax regime system allows salaried employees to choose between two completely different frameworks for computing income tax. The choice — made once at the start of each financial year for TDS purposes, and finalised at filing — has a meaningful impact on how much monthly cash you keep.

The new regime (under Section 115BAC) offers lower marginal rates and a higher basic exemption structure. For FY 2025-26, the new regime includes a ₹75,000 standard deduction and a Section 87A rebate that makes taxable income up to ₹12 lakh effectively tax-free. This makes the new regime the default choice for most employees with taxable income below ₹12 lakh after standard deduction — and increasingly competitive even above that threshold.

The old regime uses lower slab rates only after you subtract significant deductions. The ₹50,000 standard deduction applies, plus: Section 80C investments up to ₹1.5 lakh (PF, ELSS, PPF, LIC premiums, home loan principal, children’s tuition fees), HRA exemption under Section 10(13A) if you pay rent, NPS deductions under Section 80CCD, and home loan interest under Section 24. An employee with high rent, maximum 80C use, and NPS contributions can reduce taxable income by ₹3–4 lakh or more, which may make the old regime more beneficial. Use the comparison calculator to run your specific numbers — the crossover point varies significantly by income level.

A common misconception: the new regime is always better for low incomes, always worse for high earners with deductions. Reality is more nuanced. At gross salaries where income tax is zero in the new regime (due to 87A), the old regime is unlikely to produce a lower liability regardless of deductions. At higher gross levels, the regime with more beneficial rates and effective deductions should be compared explicitly — which is exactly what this calculator does.

  • New regime: ₹75,000 standard deduction, lower slab rates, no itemized deductions beyond standard.
  • Old regime: ₹50,000 standard deduction, higher rates, full deduction menu (80C, HRA, 24(b), etc.).
  • The 87A rebate in the new regime eliminates tax for taxable income ≤ ₹12 lakh (FY 2025-26).
  • Regime must be selected before the FY begins for TDS — you can change at filing time.
  • Surcharge and marginal relief apply above ₹50 lakh — this calculator does not model them.

Related guides