📄 Income Tax Department — AY 2026-27 planning estimate

Income Tax Calculator FY 2025-26 / AY 2026-27

New Regime vs Old Regime using current Income Tax Department guidance. Income Tax Department slab references. Marginal relief calculated. HRA assumptions. rebate/standard-deduction estimate for eligible resident salaried users.

AY 2026-27 tax slab assumptionsMarginal reliefHRA assumptions shownWhatsApp share

Updated May 29, 2026 · Source links and assumptions shown below

Updated May 29, 2026 — source links and assumptions shown below

Annual Gross Income ₹ before any deductions

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Taxpayer Type

Age Group affects old regime exemption

⚡ Quick presets — click to fill and calculate

₹8L ₹10L ₹12L ₹12.75L ₹15L ₹20L ₹30L ₹50L

Old Regime Deductions — optional (leave blank if not applicable)

Section 80C max ₹1,50,000

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Section 80D Health ₹25K self

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HRA Exemption old-regime only; verify applicable city category

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Other Deductions 80E, 80G, NPS etc.

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New Regime (Default regime)

New Tax Regime

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Old Regime (With Deductions)

Old Tax Regime

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Side-by-Side Breakdown

New Regime

Gross income	—
Std deduction	—
Taxable income	—
Tax on slabs	—
87A rebate	—
4% cess	—
Total tax	—

Old Regime

Gross income	—
Total deductions	—
Taxable income	—
Tax on slabs	—
87A rebate	—
4% cess	—
Total tax	—

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📋 Before filing ITR for FY 2025-26 Verify Form 16, AIS/TIS, deductions, regime selection, and the latest due-date notification on the Income Tax portal.

Use full tax calculator →

⚠️ Covers salary/pension income only. Does not include surcharge (above ₹50L), capital gains, or complex deductions. Always consult a Chartered Accountant before filing ITR.

Income Tax Slab Reference — FY 2025-26 / AY 2026-27

RupeeCalc source-check note: Use the slab table below as an educational estimate for FY 2025-26 / AY 2026-27 and verify against the Income Tax Department portal before filing.

🆕 New Regime — Default (Income Tax Department / CBDT guidance)

Up to ₹4,00,000	NIL
₹4L – ₹8L	5%
₹8L – ₹12L	10%
₹12L – ₹16L	15%
₹16L – ₹20L	20%
₹20L – ₹24L	25%
Above ₹24L	30%

Std deduction ₹75,000 salaried · 87A rebate ₹60,000 if taxable ≤ ₹12L · Zero tax salaried up to ₹12.75L · Marginal relief above ₹12L · 4% cess · New regime default unless old regime is opted where permitted

📋 Old Regime (With Deductions)

Up to ₹2,50,000*	NIL
₹2.5L – ₹5L	5%
₹5L – ₹10L	20%
Above ₹10L	30%

*Senior 60–80: nil to ₹3L · Super senior 80+: nil to ₹5L · Std deduction ₹50,000 · 87A rebate ₹12,500 if taxable ≤ ₹5L · Deductions: 80C ₹1.5L, 80D, HRA, home loan · 4% cess

Source: Income Tax Department AY 2026-27 guidance · CBDT notifications · incometax.gov.in

Before You File: What to Verify

Tax regime: confirm whether your employer/Form 16 used the new or old regime and whether you want to change at ITR filing time.
Standard deduction and rebate: verify eligibility from the latest Income Tax Department guidance and your taxable income.
HRA: claim only if you are using the old regime and have valid rent/salary proof; verify city-category treatment before filing.
Deductions: old-regime deductions such as 80C, 80D, home-loan interest and NPS need actual proof and applicable limits.
Due date: always verify the current ITR due-date notification on the Income Tax Department portal.

Source: CBDT AY 2026-27 notification and user-specific Form 16 details.

Frequently Asked Questions

New Regime (default, Income Tax Department / CBDT guidance): Nil up to ₹4L, 5% on ₹4–8L, 10% on ₹8–12L, 15% on ₹12–16L, 20% on ₹16–20L, 25% on ₹20–24L, 30% above ₹24L. Check current official sources before filing. Old regime: 5% on ₹2.5–5L, 20% on ₹5–10L, 30% above ₹10L. Both: 4% cess.

Yes under new regime. ₹75,000 standard deduction reduces gross ₹12.75L to ₹12L taxable. Section 87A rebate of ₹60,000 brings tax to zero. Marginal relief also applies for taxable income between ₹12L and ₹13L, capping tax at the income above ₹12L.

Marginal relief prevents disproportionately high tax for income just above ₹12L taxable. Example: taxable ₹12.10L — without relief, slab tax = ₹1,500. With marginal relief, tax is capped at ₹10,000 (the excess over ₹12L). This calculator applies marginal relief automatically.

RupeeCalc uses the city category selected by the user to apply the 50% or 40% salary-limit assumption for HRA planning. HRA exemption is relevant only under the old tax regime and only when eligible rent and salary documentation exists. Verify the latest official rule and your employer documents before filing.

Gross ₹15L − std deduction ₹75,000 = taxable ₹14.25L. Tax: Nil (₹0–4L) + ₹20,000 (5%) + ₹40,000 (10%) + ₹33,750 (15%) = ₹93,750 + 4% cess ₹3,750 = ₹97,500 total tax. No 87A rebate as taxable exceeds ₹12L.

For FY 2025-26 / AY 2026-27, the usual due date for non-audit individual taxpayers is July 31, 2026, unless the Income Tax Department extends it. Late-fee rules and filing utilities can change, so verify the active due date on the official e-Filing portal before filing.

New regime is better with few deductions. Old regime is better if you have: 80C investments up to ₹1.5L, health insurance (80D), eligible HRA, home loan interest, or other sizeable old-regime deductions. Enter your deductions above to compare both regimes with your exact numbers.

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Income Tax Calculator FY 2025-26 / AY 2026-27

New Regime

Old Regime

Income Tax Slab Reference — FY 2025-26 / AY 2026-27

🆕 New Regime — Default (Income Tax Department / CBDT guidance)

📋 Old Regime (With Deductions)

Before You File: What to Verify

Frequently Asked Questions

Related Calculators

Source, accuracy and review note