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Old vs New Tax Regime Calculator

Compare old vs new income tax regime for FY 2025-26. See which regime saves you more tax based on your deductions.

FY 2026-27 tax slabs. New regime: standard deduction Rs. 75,000 + 87A rebate up to Rs. 60,000 (zero tax up to Rs. 12L taxable income). Old regime: standard deduction Rs. 50,000 + all exemptions.

₹12.00 L

Old regime deductions (irrelevant in new regime)

New Regime

Better for you

₹0

Effective rate: 0.00%

Taxable income₹11.25 L
Income tax₹0
Cess (4%)₹0
Total tax₹0

Old Regime

₹86,840

Effective rate: 7.24%

Taxable income₹8.55 L
Income tax₹83,500
Cess (4%)₹3,340
Total tax₹86,840

New Regime saves you ₹86,840 in taxes

Your deductions are not large enough to offset the new regime's lower slab rates and higher standard deduction.

About the Old vs New Tax Regime Calculator

Budget 2025 fundamentally changed the calculus between old and new tax regimes. The new regime now has a higher standard deduction (75,000 vs 50,000), a 60,000 rebate that makes income up to 12 lakh effectively tax-free, and a restructured 7-slab system. For many salaried employees - especially those with limited deductions - the new regime now wins by a wide margin. But for those with significant 80C, HRA, home loan interest, and 80D deductions, the old regime can still come out ahead. This calculator makes the comparison precise.

Tax Calculation (Both Regimes)

New Regime: Tax on (Gross - 75,000 std deduction), 87A rebate if taxable income ≤ 12L | Old Regime: Tax on (Gross - 50,000 std - deductions), 87A if income ≤ 5L

New regime slabs: 0%/5%/10%/15%/20%/25%/30% in 4L brackets | Old regime slabs: 0% up to 2.5L, 5% to 5L, 20% to 10L, 30% above 10L | Cess: 4% on tax in both regimes

Worked Example

Gross income 15 lakh, 80C 1.5L, HRA 1.2L, 80D 25k, no home loan

Gross Income:15,00,000
80C:1,50,000
HRA:1,20,000
80D:25,000

New Regime: Taxable 14.25L, Tax ~1,95,000 | Old Regime: Taxable 11.55L (after deductions), Tax ~1,78,000 | Old regime saves ~17,000

Tips & Insights

  • 1

    If your total deductions (80C + HRA + 80D + home loan interest) exceed 3-3.5 lakh, the old regime usually wins. Below that, new regime typically wins.

  • 2

    The new regime's 87A rebate (zero tax up to 12L taxable income) is powerful. Anyone with taxable income below 12L should almost always choose new regime.

  • 3

    Employer NPS contribution under 80CCD(2) is allowed in BOTH regimes with no cap percentage-wise. If your employer offers this, maximize it in either regime.

  • 4

    Switching declaration: inform your employer at the start of the financial year. You can finalize the choice when filing your ITR (July deadline).

  • 5

    Home loan interest deduction (Sec 24b, max 2L) is only available in old regime. If you have a home loan, factor this in - it can tip the balance decisively.

  • 6

    The new regime has a lower peak surcharge (25% vs 37% old regime). For very high incomes (5Cr+), the new regime wins primarily due to surcharge.

Why this matters for you

Choosing the wrong tax regime costs real money. For a 15 lakh income with typical deductions, the difference can be 20,000-50,000 per year. Over a 30-year career, that compounds to significant wealth. Yet most salaried employees make this decision based on WhatsApp forwards or their employer's default choice rather than their own numbers. This calculator makes the comparison concrete and personalized.

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Frequently Asked Questions