New Tax Regime Calculator

Your choice between India’s old and new tax regimes can change your annual tax outgo by thousands of rupees. The new regime offers lower marginal slab rates but removes most exemptions, making manual calculations tedious. A dedicated new tax regime calculator lets you enter your gross income, apply the latest slab rates, and see your final liability in seconds.

The new tax regime is an optional filing structure introduced to simplify compliance in exchange for giving up most deductions. As of 2026, it is the default regime for individual taxpayers and Hindu Undivided Families. If you do not explicitly choose the old regime when filing your Income Tax Return, the new regime applies automatically.

How does the new tax regime calculator work?

The calculator above follows the same sequence prescribed by the Income Tax Department.

  1. Accept your gross total income and subtract the standard deduction of ₹50,000 if you are salaried or a pensioner.
  2. Apply the current slab-wise rates to the remaining taxable income.
  3. Check eligibility for the Section 87A rebate, which can reduce tax payable to nil for qualifying incomes.
  4. Add 4% health and education cess on the net tax amount.
  5. Include surcharge if taxable income crosses the applicable thresholds.
Income Details Enter your total gross income before any deductions Check to claim standard deduction of ₹50,000
Comparison

Disclaimer: This calculator provides illustrative estimates based on FY 2025-26 slab rates. Tax laws may change, and individual circumstances vary. Consult a qualified tax professional before filing.

What are the current new tax regime slab rates?

As of 2026, taxable income under the new regime is subject to the following progressive slab rates:

  • Up to ₹3 lakh: 0%
  • ₹3,00,001 to ₹6 lakh: 5%
  • ₹6,00,001 to ₹9 lakh: 10%
  • ₹9,00,001 to ₹12 lakh: 15%
  • ₹12,00,001 to ₹15 lakh: 20%
  • Above ₹15 lakh: 30%

A 4% health and education cess is levied on the total tax payable. Higher incomes attract surcharge, which is applied after the base tax is computed. Marginal relief provisions ensure the extra tax does not exceed the income that crosses a threshold.

What deductions are allowed under the new regime?

Although the new regime removes most exemptions, a few benefits remain. Salaried taxpayers can claim the standard deduction of ₹50,000. Contributions to the Central Government Health Scheme, employer contributions to NPS under Section 80CCD(2), and conveyance allowance for disabled employees are also retained. Every other common deduction, including Section 80C, 80D, and 80E, is disallowed.

New regime vs old regime: which saves more tax?

The answer depends on your total eligible deductions and exemptions.

FeatureNew RegimeOld Regime
Tax slab ratesLower progressive ratesHigher progressive rates
Standard deduction (₹50,000)AvailableAvailable
Section 80C (PPF, ELSS, LIC)Not allowedAllowed up to ₹1.5 lakh
HRA exemptionNot allowedAllowed if eligible
Home loan interest (self-occupied)Not allowedAllowed up to ₹2 lakh
Section 87A rebateAvailableAvailable
Default statusDefaultMust actively opt in

For example, if your gross income is ₹12,00,000 and you claim no major deductions, the new regime typically results in lower tax. However, if you claim ₹3,00,000 or more through 80C, 80D, and HRA combined, the old regime may leave you with a smaller tax bill. Running both scenarios through a comparison tool gives a clear answer before filing.

Who should use the new tax regime?

Consider the new regime if you:

  • Do not pay rent and cannot claim HRA.
  • Have not taken a home loan for a self-occupied property.
  • Invest minimally in Section 80C instruments such as PPF or ELSS.
  • Prefer simpler compliance without collecting and preserving multiple receipts.

Conversely, taxpayers with significant home loan interest, large medical insurance premiums, or rental exemptions usually pay less under the old structure. Always verify final figures against the latest notification from the Income Tax Department or consult a chartered accountant.

This information is for general understanding only and does not constitute tax advice. Slab rates and rebate limits are subject to legislative changes; verify current values before filing.

Frequently Asked Questions

What is the new tax regime in 2026?
It is an optional tax structure with lower slab rates but limited deductions. Most exemptions like HRA and 80C are not allowed, though standard deduction and employer NPS contributions remain available.
Who benefits from the new tax regime?
Salaried individuals with minimal investments and few exemptions usually pay less tax under the new regime. Those with large home loan interest or 80C deductions often find the old regime more economical.
Can I claim HRA under the new tax regime?
No. House Rent Allowance exemption is not permitted in the new tax regime. You must opt for the old regime to claim HRA benefits.
What is the rebate limit under Section 87A in the new regime?
Eligible resident individuals can claim a rebate that effectively reduces tax liability to zero if net taxable income is ₹7 lakh or below. Verify the current threshold on the Income Tax Department portal.
Is the new tax regime mandatory from 2026?
The new regime is the default for individual taxpayers. You must actively opt for the old regime while filing your return if you wish to claim exemptions and deductions.
How is surcharge calculated in the new tax regime?
Surcharge applies at increasing rates once income crosses ₹50 lakh. Marginal relief provisions prevent sudden spikes in liability. Check the latest Finance Act for current surcharge brackets.
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