Tax Regime Comparator Tool
Old vs New comparison
How the comparison works
- 1) Apply old/new taxable income rulesOld includes deductions + HRA. New typically only standard deduction for salary. If you’re not sure, start with TDS planning.
- 2) Apply slabs (age-based for old)Old regime basic exemption differs by age group; new regime is uniform.
- 3) Apply 87A + marginal reliefNear the threshold, tax is limited so it doesn’t exceed the income above the threshold (before cess).
- 4) Add surcharge + cessIncludes surcharge estimate + 4% cess, with a standard surcharge marginal relief check.
Tax slab tables (FY 2025–26 / AY 2026–27)
Slabs shown are for normal-rate income. Final tax can change due to deductions/exemptions, 87A, surcharge and 4% cess.
| Income range | Rate |
|---|---|
| ₹0 – ₹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% |
| ₹20,00,001 – ₹24,00,000 | 25% |
| ₹24,00,001+ | 30% |
Below 60 years
| Income range | Rate |
|---|---|
| ₹0 – ₹2,50,000 | 0% |
| ₹2,50,001 – ₹5,00,000 | 5% |
| ₹5,00,001 – ₹10,00,000 | 20% |
| ₹10,00,001+ | 30% |
Senior citizen (60–79 years)
| Income range | Rate |
|---|---|
| ₹0 – ₹3,00,000 | 0% |
| ₹3,00,001 – ₹5,00,000 | 5% |
| ₹5,00,001 – ₹10,00,000 | 20% |
| ₹10,00,001+ | 30% |
Super senior (80+ years)
| Income range | Rate |
|---|---|
| ₹0 – ₹5,00,000 | 0% |
| ₹5,00,001 – ₹10,00,000 | 20% |
| ₹10,00,001+ | 30% |
Methodology & assumptions
This tool compares tax for normal-rate income: salary + optional other income (normal-rate). It does not model special-rate income (capital gains, lottery, etc.).
Standard deduction is applied only when salary is present (Old: ₹50,000, New: ₹75,000 for FY 2025–26).
Old regime can include HRA exemption (manual or auto) and common Chapter VIA deductions (like 80C/80D/NPS), subject to eligibility and limits. If you’re a presumptive professional, also check 44ADA planning.
For residents, the tool applies 87A rules and a standard marginal relief check near the threshold (Old: ₹5L, New: ₹12L) so tax does not exceed the income above the threshold (before cess).
Surcharge is estimated at higher incomes. A standard marginal relief check is applied at surcharge transition points. (Complex cases may differ; verify while filing.)
Health & education cess at 4% is added. Figures are rounded for display and meant for quick comparison.
What this tool does not cover
• Special-rate incomes like capital gains, lottery winnings, etc.
• Detailed exemptions/allowances beyond the inputs shown.
• Complex cases where ITR utility rules override (always verify before filing).
Accuracy and sources
This comparator is designed for quick normal-rate estimates. Rules can change via Finance Acts/CBDT updates. Always verify when filing.
- Income Tax Department — Tax rates / slabs / 87A notes
- Income Tax Department — Help (Senior & Super Senior definition)
- Income Tax Department — FAQs on tax computation (87A basics)
Frequently asked questions
Does age affect slabs in old regime?
Yes. Old regime has a higher basic exemption for senior citizens (60–79) and super seniors (80+). This tool includes an age toggle for old regime slabs.
Is standard deduction allowed in the new tax regime?
Yes. For salaried income, new regime includes standard deduction (commonly ₹75,000 for FY 2025–26).
What is 87A marginal relief and why it matters?
When taxable income exceeds the 87A threshold slightly (₹5L old / ₹12L new), marginal relief ensures tax doesn’t exceed the amount by which income exceeds the threshold (applied before cess in this tool).
Can I include other income?
Yes—this tool includes a minimal “Other income (normal-rate)” input. It does not cover special-rate incomes like capital gains/lottery/crypto.
Does the new regime allow 80C / 80D deductions?
Generally most Chapter VIA deductions (80C/80D etc.) are not allowed under the new regime for typical salaried cases. Old regime may win if your exemptions/deductions are high.
Does this include surcharge and cess?
Yes. It includes 4% health & education cess and a surcharge estimate with a basic marginal relief check for surcharge transitions.
Does standard deduction apply if I have no salary (only other income)?
No. This tool applies standard deduction only when salary is present. If you only have other normal-rate income, standard deduction is not applied.
Does this match the ITR utility exactly?
It’s a fast estimator for normal-rate income and common inputs. The final ITR utility can differ for complex cases (special-rate income, AMT, loss set-offs, etc.). Always verify before filing.