Income Tax Slabs (FY 2025-26)

Slab rates differ by regime. The New Regime uses uniform slabs, while the Old Regime allows deductions and higher basic exemptions for seniors.

All amounts exclude 4% Health & Education Cess. Rebate (87A), surcharge and marginal relief may change your final tax.

NEW REGIME · DEFAULT

New Tax Regime

Lower rates, fewer deductions — simple & straightforward.

Standard Deduction₹75,000
Tax‑free up to₹7 Lakhs (with rebate)
80C DeductionNot Available
HRA ExemptionNot Available
80D (Health Insurance)Not Available
NPS (80CCD(2))Available
Best forSalary ≤ ₹15L, low investments
OLD REGIME · OPT‑IN

Old Tax Regime

Higher rates, rich deductions — rewarding if you invest wisely.

Standard Deduction₹50,000
Tax‑free up to₹5 Lakhs (with rebate)
80C DeductionUp to ₹1.5 Lakhs
HRA ExemptionAvailable
80D (Health Insurance)Up to ₹25,000
NPS (80CCD(1B))Available
Best forHRA + 80C maxed + salary > ₹15L

New Regime Slabs

Income Range Tax Rate Visual
Up to ₹4,00,000 0%
₹4,00,001 – ₹8,00,000 5%
₹8,00,001 – ₹12,00,000 10%
₹12,00,001 – ₹16,00,000 15%
₹16,00,001 – ₹20,00,000 20%
Above ₹20,00,000 30%

Bars indicate relative tax intensity of each slab — for a quick visual cue.

Old Regime Slabs

Income Range Tax Rate Visual
Up to ₹2,50,000 0%
₹2,50,001 – ₹5,00,000 5%
₹5,00,001 – ₹10,00,000 20%
Above ₹10,00,000 30%

Bars highlight how higher slabs (≥20%) contribute most to tax above ₹10L.

Deductions Tracker

Tick what applies to you (Old Regime only) — see your total deduction potential

Up to ₹1,50,000 • PPF • ELSS • PF • LIC • NSC
Applied: ₹0
₹50,000 • Available to all salaried
Applied: ₹50,000
Up to ₹25,000
Applied: ₹0
Additional ₹50,000 • Over & above 80C limit
Applied: ₹0
Up to ₹2,00,000 • Self‑occupied property
Applied: ₹0
Enter eligible HRA exemption if known • varies by salary + rent + city
Applied: ₹0
Total Tracked Deductions
Old Regime only — HRA included only if provided
₹0
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Cess & Surcharge

⚠️ 4% Health & Education Cess is added on top of all tax amounts. Surcharge applies on income above ₹50L.

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QUICK RULE OF THUMB
Threshold: ₹3.75 Lakhs

If your total deductions (80C + HRA + 80D + other) exceed ₹3.75 Lakhs, the Old Regime likely saves more tax. Below that threshold, the New Regime is usually better.

  • check_circle Old Regime wins when deductions are high
  • info New Regime is default with simpler filing
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Capital Gains Taxation

Updated rates for FY 2025‑26 — equity, debt, property and more

bolt STCG — Section 111A
20%
Short‑term equity gains (held < 12 months)
insert_chart LTCG — Section 112A
12.5%
Long‑term equity gains above ₹1.25 Lakhs
home Other Assets (Debt/Property)
Slab / 12.5%
Short‑term at slab rate; long‑term at 12.5%
Example 1 — Long‑Term Equity (LTCG)
You sell equity MF units held for 18 months for ₹3,00,000 profit.
Exemption: ₹1,25,000 (Section 112A).
Taxable LTCG: ₹1,75,000.
Tax @ 12.5% = ₹21,875 + 4% cess = ₹22,750 total tax.
Example 2 — Short‑Term Equity (STCG)
You sell shares held for 6 months for a gain of ₹80,000.
No exemption on STCG.
Tax @ 20% = ₹16,000 + 4% cess = ₹16,640 total tax.