Free Tool · FY 2025-26 · 100% Client-Side
CTC to In-Hand Salary Calculator
Break down your annual CTC into gross pay, statutory deductions (PF, ESIC, Professional Tax), income tax under the new regime, and your final monthly take-home. Every figure cites its statutory source.
Reviewed by Harun Raaj, CA — ICAI Membership No. 238303 · Firm Reg. 19027S · Updated July 2026
Your Details
Monthly Take-Home
₹94,276
Annual in-hand: ₹11,31,312 · Effective tax rate: 0.0%
Monthly Breakdown
| Component | Annual (₹) | Monthly (₹) |
|---|---|---|
| Basic Salary | ₹4,80,000 | ₹40,000 |
| House Rent Allowance | ₹2,40,000 | ₹20,000 |
| Special Allowance | ₹4,35,312 | ₹36,276 |
| Bonus | ₹0 | ₹0 |
| Gross Salary | ₹11,55,312 | ₹96,276 |
| Employer PF (Part of CTC) | ₹21,600 | ₹1,800 |
| Gratuity Provision (Part of CTC) | ₹23,088 | ₹1,924 |
| (Less) Employee PF | -₹21,600 | -₹1,800 |
| (Less) ESIC (Employee) | ₹0 | ₹0 |
| (Less) Professional Tax | -₹2,400 | -₹200 |
| (Less) Income Tax (New Regime) | ₹0 | ₹0 |
| Net In-Hand | ₹11,31,312 | ₹94,276 |
Annual P&L Summary
CTC Allocation
Disclaimer: This is an estimate for guidance only. Actual tax liability depends on individual investments, declarations, employer structure, and other factors. Verify with a qualified CA before any filing. Standard deduction of ₹75,000 is applied per Sec 16(ia) of the Income Tax Act, 1961. Rebate u/s 87A applied if taxable income ≤ ₹12,00,000.
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Employees' Provident Fund
Section 12 of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952 — employer contributes 12% of basic wages; employee contributes matching 12%. Basic wage ceiling for PF contribution: ₹15,000/month (notification SO 1513(E) dated 22 August 2014). Employees earning basic >₹15,000 may opt for higher PF.
ESIC
Section 2(9) of the Employees' State Insurance Act, 1948 — applicable if gross salary ≤ ₹21,000/month. Employee contribution: 0.75% of gross wages; Employer contribution: 3.25% of gross wages.
Professional Tax
Levied under respective State Acts. Typically ₹200/month (₹2,400/year) in Maharashtra, Karnataka, West Bengal. Not applicable in all states.
Standard Deduction
Section 16(ia) of the Income Tax Act, 1961 — ₹75,000 per annum for salaried employees under new regime.
Income Tax
Section 115BAC of the Income Tax Act as amended by Finance Act 2025.
Need help structuring your salary for maximum take-home?
Our CAs can review your CTC structure, advise on PF opt-out eligibility, NPS contributions, and regime selection.
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<iframe src="https://www.harunraaj.com/tools/ctc-calculator" width="100%" height="700" frameborder="0" title="CTC to In-Hand Salary Calculator"></iframe>Frequently Asked Questions
What is the difference between CTC, gross salary, and take-home salary?+
CTC (Cost to Company) = total employer cost including employer PF contribution, gratuity provision, and all allowances. Gross salary = CTC minus employer PF and gratuity. Take-home = Gross salary minus employee PF, professional tax, income tax (TDS), and ESIC (if applicable). Source: EPF Act 1952; Income Tax Act.
What is the EPF contribution rate?+
Both employee and employer contribute 12% of basic salary (capped at basic of ₹15,000 for statutory purposes). Of the employer's 12%: 8.33% goes to EPS (Pension Scheme, capped at ₹1,250/month) and 3.67% to EPF. Source: Section 6, EPF & MP Act, 1952.
What is professional tax and who deducts it?+
Professional tax is a state-level tax levied on salaried employees and professionals. Rates vary by state — Maharashtra levies up to ₹2,500/year, Karnataka ₹2,400/year. It is deducted by the employer from salary and remitted to the state government. Source: State PT Acts (varies by state).
Is HRA always 50% of basic?+
HRA is determined by company policy — commonly 40–50% of basic. For tax exemption under Section 10(13A), the exempt amount is the lowest of: actual HRA received, 50% of basic (metro) / 40% (non-metro), or actual rent minus 10% of basic.
What is the gratuity provision in CTC?+
Gratuity becomes payable to an employee after 5 years of continuous service at the rate of 15/26 × last drawn basic × years of service. Employers provision this as part of CTC. Gratuity up to ₹20 lakh is exempt from tax. Source: Payment of Gratuity Act, 1972; Section 10(10).