Income Tax Calculator FY 2025-26

Compare old regime vs new regime. Includes Section 87A rebate, surcharge, and 4% Health & Education Cess. Updated for Finance Act 2025 (AY 2026-27). All calculations are 100% client-side — nothing leaves your browser.

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Annual Gross Income (₹)Before any deductions or standard deduction

Employment Type

Age (for old regime slabs)

₹

Enter your annual gross income above to see the comparison.

Statutory Basis

Every computation in this tool is based on the following specific statutory provisions. You can verify each one directly in the legislation.

New Regime Slabs

Section 115BAC of the Income Tax Act, 1961, as substituted by the Finance Act 2023 and further amended by the Finance Act 2025

Standard Deduction

Section 16(ia) of the Income Tax Act, 1961 — ₹75,000 for FY 2025-26 under the new regime; ₹50,000 under the old regime, as per the Finance Act 2023

Rebate u/s 87A (New Regime)

Section 87A — rebate of ₹60,000 for net taxable income ≤ ₹12,00,000 under the new regime (Finance Act 2025)

Rebate u/s 87A (Old Regime)

Section 87A — rebate of ₹12,500 for net taxable income ≤ ₹5,00,000 under the old regime

Surcharge

Section 2(ia) of the Finance Act — 10% for total income ₹50L–1Cr; 15% for ₹1Cr–2Cr; 25% for ₹2Cr–5Cr; 37% for >₹5Cr (old regime). New regime surcharge capped at 25% per Finance Act 2023

Health & Education Cess

Section 2(11) of the Finance Act 2018 — Health and Education Cess at 4% on income tax plus surcharge, replacing the earlier 3% Education Cess

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