Salary & Other Income (Annual, FY 2025-26)

Employer's NPS contribution (80CCD(2), capped 10% of basic) is added as salary and deducted right back in both regimes — tax-neutral, but real CTC. Only your own NPS contribution deductions (80C / 80CCD(1B)) actually cut tax.

HRA Exemption — Rent Paid (Old Regime)

Deductions (Old Regime Only)

80TTA (below 60 — savings account interest only, up to ₹10K) / 80TTB (60+ — savings + FD interest, up to ₹50K) applied automatically. If you pay rent but your salary has no HRA component, leave HRA Received at ₹0 — 80GG kicks in automatically instead. 80G assumes you enter the already-eligible deduction amount (usually 50% of the donation for most funds).

Capital Gains — Equity / Equity MF (Taxed Separately, Both Regimes)

LTCG exempt up to ₹1.25L/year, taxed at 12.5% above. STCG taxed flat at 20%. Debt fund gains are taxed at slab rate — include those in "Rental / Other Income" above instead.

Gross Total Income ₹0

Old Regime Tax

₹0

0% effective

New Regime Tax

₹0

0% effective

—

Net Payable (best regime, after TDS) ₹0
💡

Smart Tax-Saving Suggestions

Breakdown

HRA / 80GG Exemption₹0
Total Deductions (Old Regime)₹0
Taxable Income (Old Regime)₹0
Taxable Income (New Regime)₹0
Capital Gains Tax (both regimes)₹0

New Regime (2025-26): 0% up to ₹3L · 5% (₹3-7L) · 10% (₹7-10L) · 15% (₹10-12L) · 20% (₹12-15L) · 30% above ₹15L. ₹12L income = zero tax (rebate u/s 87A, with marginal relief up to ~₹12.75L). Only standard deduction (₹75K) + employer NPS apply — 80C/80D/HRA are not available in the new regime.

Not covered (rare enough to skip): business/professional income, multiple house properties, foreign income, agricultural income, 80DD/80U disability deductions, and surcharge marginal relief. Covers the realistic case of salaried income with capital gains.

How the Income Tax Calculator India Works

You enter your income and deductions, and the calculator applies both the new regime slabs (with the Section 87A rebate) and the old regime slabs (after standard deductions, 80C, HRA, home loan interest) side by side, so you can directly compare your final tax liability under each.

Example Scenarios

Scenario Result
Gross salary ₹8,00,000, new regime Tax payable ≈ ₹0 (rebate covers it)
Gross salary ₹15,00,000, new regime Tax payable ≈ ₹1,30,000
Gross salary ₹20,00,000, new regime Tax payable ≈ ₹2,78,200

* Illustrative estimates assuming constant annual returns. Actual results vary with market conditions.

Frequently Asked Questions

Common Mistakes to Avoid

  • Not comparing both regimes with your actual numbers before choosing — the better regime depends entirely on your deductions.
  • Forgetting that most old-regime deductions (80C, HRA, home loan interest) aren't available under the new regime.
  • Missing the Section 87A rebate calculation, which can bring tax to zero up to ₹12 lakh under the new regime.

Related Calculators

Latest From TopFund Learn

Best ELSS Tax Saving Funds 2026 — Save ₹46,800 Tax Under 80C

Tax Saving

Best ELSS Tax Saving Funds 2026 — Save ₹46,800 Tax Under 80C

* Calculations assume constant annual returns. Actual mutual fund returns vary. Past performance is not indicative of future results. FD comparison uses 7% p.a. SIP returns are compounded monthly.

Discussion

User-generated content — not investment advice, and not verified or endorsed by TopFund.

No comments yet — start the discussion.