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Tuesday, 15 September 2026

Income Tax Calculator India (FY 2026-27 & FY 2025-26) – Old vs New Regime

Use the free Income Tax Calculator below to compute your tax liability for FY 2026-27 (current year) and FY 2025-26 (last year) under both the New Tax Regime and the Old Tax Regime, and instantly see which one saves you more — so you can plan your tax-saving investments in time. 



Free Calculator

Income Tax Calculator (India) — FY 2026-27 & FY 2025-26

Compare your tax under the New Regime vs Old Regime and find out which one saves you more

Enter Your Details

FY 2026-27Current Year
FY 2025-26Last Year (AY 2026-27)
Salaried
Other
Below 60
60 & Above
₹0₹50,00,000

Old Regime Deductions

Not used in the New Regime. Only fill what applies to you.

₹0₹1,50,000
₹0
₹0₹10,00,000
₹0₹2,00,000
₹0₹5,00,000
Change any value above and calculate again to update the results. Surcharge marginal relief is applied automatically where applicable.
New Regime
Taxable Income
Standard Deduction
Tax after Rebate
Surcharge
Health & Education Cess
Effective Tax Rate
In-hand Income
Old Regime
Taxable Income
Total Deductions
Tax after Rebate
Surcharge
Health & Education Cess
Effective Tax Rate
In-hand Income
New Regime
Old Regime
New Regime — Slab-wise Breakup
Old Regime — Slab-wise Breakup

How to Use This Calculator

Select the financial year, choose your income type and age category, enter your gross annual income, and fill in only the Old Regime deductions that apply to you. Click calculate to instantly compare your tax under both regimes and see which one leaves more money in your hand.

Where Do I Enter My Home Loan Repayment?

A home loan has two components, and they go into two different fields in the Old Regime section:

  • Principal repayment — enter this under Section 80C, along with PF, ELSS, LIC, and PPF. Remember Section 80C has one combined cap of ₹1,50,000 across all these items put together, not ₹1,50,000 for each.
  • Interest paid — enter this separately under Home Loan Interest (Section 24b), which has its own cap of ₹2,00,000 for a self-occupied property.

Both figures are usually shown separately in the home loan interest certificate your bank sends you every year.

New Tax Regime vs Old Tax Regime

India currently has two parallel tax regimes. The New Regime is the default option and offers lower tax rates across more slabs, but does not allow most deductions and exemptions (like 80C, 80D, HRA, or home loan interest) — only the standard deduction and employer's NPS contribution are allowed. The Old Regime has fewer, wider slabs at higher rates, but lets you reduce your taxable income using deductions such as 80C, 80D, HRA exemption, and home loan interest. You can pick whichever regime is more beneficial each year, as long as you don't have business income (in which case switching regimes is more restricted).

New Regime Slabs — FY 2026-27 and FY 2025-26

Up to ₹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%. A standard deduction of ₹75,000 applies for salaried/pension income, and a rebate of up to ₹60,000 under Section 87A makes income up to ₹12,00,000 (₹12,75,000 for salaried individuals) effectively tax-free. Budget 2026 made no changes to these rates, so they apply unchanged to both FY 2026-27 and FY 2025-26.

Old Regime Slabs (unchanged for both years)

Below 60 years: Up to ₹2,50,000 — Nil; ₹2,50,000-₹5,00,000 — 5%; ₹5,00,000-₹10,00,000 — 20%; above ₹10,00,000 — 30%. Senior citizens (60 years and above) get a higher exemption of ₹3,00,000 before the same slab rates apply. Standard deduction is ₹50,000 for salaried/pension income, and the Section 87A rebate of up to ₹12,500 makes income up to ₹5,00,000 tax-free.

Surcharge & Cess

A surcharge applies on the tax amount (not on income) once taxable income crosses ₹50 lakh — 10% between ₹50 lakh-₹1 crore, 15% between ₹1 crore-₹2 crore, and 25% above ₹2 crore. Under the Old Regime, a higher 37% surcharge applies above ₹5 crore, while the New Regime caps the surcharge at 25% regardless of income. A 4% Health and Education Cess is then added on tax plus surcharge. This calculator also applies marginal relief, so your tax and surcharge combined never rise faster than your income near each threshold.

How to File Your Income Tax Return (ITR) — Step by Step

Once you know your tax liability, here's how to actually file your return on the government's e-filing portal:

  1. Gather your documents. Form 16 from your employer, Form 26AS and the Annual Information Statement (AIS) from the e-filing portal, bank interest certificates, capital gains statements from your broker/mutual fund, and proofs for any deductions you plan to claim.
  2. Log in to the e-filing portal. Go to incometax.gov.in and log in with your PAN. Register first if you haven't already.
  3. Choose the right ITR form. Most salaried individuals with income up to ₹50 lakh and no capital gains use ITR-1 (Sahaj). If you have capital gains, more than one house property, or foreign assets, use ITR-2. Those with business or professional income use ITR-3 or the presumptive ITR-4 (Sugam).
  4. Select the Assessment Year and filing mode. Choose "Online" filing and select the AY that corresponds to the financial year you're filing for (for example, AY 2026-27 for FY 2025-26 income).
  5. Choose your tax regime. The New Regime is pre-selected by default. Use the calculator above to check whether switching to the Old Regime saves you more before you confirm.
  6. Verify the pre-filled details. Your salary, TDS, interest income, and other details are usually pre-filled from Form 26AS/AIS — check them carefully against your own records and correct any mismatches.
  7. Claim your deductions. If you've chosen the Old Regime, enter your 80C, 80D, HRA, home loan interest, and other eligible deductions in the relevant schedule.
  8. Check the computed tax and pay if needed. The portal calculates your final tax liability after adjusting TDS already paid. If any tax is still due, pay it online as Self-Assessment Tax (Challan 280) before submitting.
  9. Submit and e-verify. After submitting, verify your return within 30 days using Aadhaar OTP, net banking, or an Electronic Verification Code (EVC). Your return is only considered filed once it's verified.
  10. Download the acknowledgement. Save the ITR-V acknowledgement for your records once verification is complete.
Note: The due date for individuals not requiring an audit is typically 31 July of the assessment year, but this can be extended — always confirm the current deadline on the official e-filing portal before you file. Filing after the due date can attract a late fee under Section 234F and may restrict carrying forward certain losses.

Frequently Asked Questions

Which tax regime is the default one now?

The New Tax Regime is the default regime for both FY 2025-26 and FY 2026-27. If you want to be taxed under the Old Regime instead, you need to actively opt for it while filing your return.

Can I switch between the Old and New Regime every year?

If you only have salary and other non-business income, yes — you can choose either regime afresh each financial year. If you have business or professional income, switching back to the New Regime after opting for the Old Regime is more restricted, so check the current rules before deciding.

Is the standard deduction available in the New Regime?

Yes. A standard deduction of ₹75,000 is available under the New Regime for salary and pension income, which is why salaried individuals get tax-free income up to ₹12,75,000 instead of ₹12,00,000.

Did Budget 2026 change the income tax slabs for FY 2026-27?

No. Budget 2026 kept the personal income tax slabs, rebate, surcharge, and cess unchanged for FY 2026-27 — they remain the same as FY 2025-26 under both regimes.

Where do I show my home loan principal and interest?

Principal repayment goes under Section 80C (within the overall ₹1,50,000 cap), and interest paid goes under Section 24(b), Home Loan Interest, which has a separate cap of ₹2,00,000 for a self-occupied property. Both apply only under the Old Regime.

This calculator is for estimation purposes only and does not constitute tax advice. Actual liability may vary based on your complete income sources, exemptions, and applicable rules. Please consult a qualified tax professional or chartered accountant for your tax filing.

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