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Income Tax Calculator

India FY 2024-25 — New vs Old regime comparison with slabs, rebate & effective rate

edit_calendar Last updated: Jul 22, 2026 | verified Reviewed by Calkulator Team | timer 2 min read
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Compare old and new tax regimes with your actual salary

The new tax regime offers lower slab rates but no deductions. The old regime lets you claim 80C, HRA, and NPS benefits. This calculator runs both simultaneously so you can see which one saves you more tax — with your real numbers.

tips_and_updates If your total deductions exceed ₹3.75 lakh, the old regime is usually better — otherwise new regime wins.
tuneIncome Details
Annual Gross Income (₹)
Total CTC / annual income before deductions
Age Group
Old Regime Deductions
Section 80C (PF, LIC, ELSS, etc.)
Section 80D (Health Insurance)
Other Deductions (HRA, NPS, 80E, etc.)

functions New Regime Slabs (FY 2024-25)

Up to ₹3L: Nil | ₹3–7L: 5%

₹7–10L: 10% | ₹10–12L: 15%

₹12–15L: 20% | Above ₹15L: 30%

87A rebate: Zero tax if taxable ≤ ₹7L | +4% cess

New Regime (FY 2024-25)
Tax Payable (incl. 4% cess)
₹—
Rate:
Std. Deduction: ₹75,000
Old Regime
Tax Payable (incl. 4% cess)
₹—
Rate:
Std. Deduction: ₹50,000
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Enter your income to compare regimes
Add your Old Regime deductions for best comparison
Gross Income
₹—
Before deductions
Tax You Save
₹—
By choosing right regime
Taxable Income (New)
₹—
After ₹75K std. deduction
Taxable Income (Old)
₹—
After all deductions
Tax vs Take-home (Best Regime)
Tax Rate
—%
Take-home ₹—
Tax Payable ₹—
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Live Result Illustration
Visual summary — updates instantly as you enter values above
LIVE
Salary & Tax Breakdown Updates in real-time Gross Income ₹10,00,000 Income Tax ₹2,00,000 20% PF + Deductions ₹83,000 Net Take-Home ₹7,17,000 71.7% Tip: Max out Section 80C (₹1.5L), HRA, and NPS contributions to legally reduce your tax outgo.
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Real-Life Guide to Using the Income Tax (Old/New)

Compare old vs new tax regime. Use the examples and checks below to turn the number into a practical decision.

When this calculator is useful

Salaried employees use this in April-May when submitting their investment declaration to HR, or in January-February when deciding whether to switch regimes before the financial year closes. Freelancers and small business owners also use it to decide which regime to pick before filing ITR-3 or ITR-4.

For most people, the best way to use the Income Tax (Old/New) is to try the real case first, then change one input at a time. That makes the trade-off visible. For example, with a loan calculator you can change tenure while keeping the same rate; with an investment calculator you can change return assumption while keeping the same monthly contribution; with a health, education or measurement calculator you can check how much one input changes the final category.

The result should answer a practical question: Can I afford this? How much should I save? Is this score enough? Is this measurement within range? What is the safer or cheaper option? If the output does not answer the decision clearly, adjust the inputs until the scenario matches your real situation.

lightbulb Real-Life Example
Software engineer comparing regimes: A software engineer with a ₹12,00,000 gross salary has ₹1,50,000 in 80C investments, a ₹25,000 health insurance premium under 80D, and pays ₹1,20,000 annual rent that qualifies for HRA exemption.
1Under the old regime, after deducting the standard deduction, 80C, 80D and HRA, taxable income drops to roughly ₹8,30,000, pulling tax to around ₹75,000-₹85,000 depending on applicable slabs. Under the new regime, with only the standard deduction applied, taxable income stays near ₹11,25,000, pushing tax closer to ₹1,00,000-₹1,10,000 under the currently applicable slabs.
2Now change one input, such as rate, time, quantity, unit or score, and compare the new result with the first one.
When HRA and 80C deductions together exceed roughly ₹2.5-3 lakh, the old regime usually wins — but this must be verified against the exact slab rates in force for the filing year.

Practical Advice

Use the Income Tax (Old/New) as a planning tool, not just a number generator. Write down the inputs you used, because the final answer is meaningful only when you remember the assumptions behind it.

If the decision affects money, health, tax, safety, academics or legal compliance, keep a second check ready. That second check may be a bank quote, payslip, official rule, prescription, site measurement, mark sheet or invoice.

Common Mistakes

  • Entering CTC instead of taxable salary — many people forget to subtract employer PF contribution and non-taxable reimbursements before typing the number in
  • Assuming the new regime still allows the ₹1.5 lakh 80C deduction — it does not, only a handful of exemptions like employer NPS contribution survive
  • Comparing the two regimes using last year's slab figures instead of the ones applicable for the assessment year being filed
  • Not adding back HRA exemption or LTA claims when testing the old regime, which understates how much the old regime actually saves
  • Picking a regime once and never re-running the calculator after a mid-year bonus, increment, or a new home loan changes the taxable income materially

How to Interpret Results

Look at the tax payable under each regime side by side along with the deduction amount that tips the balance — if the gap is small, factor in the effort of maintaining investment proofs for the old regime before deciding.

A good interpretation looks at both the main result and the supporting values. If a page shows totals, ratios, categories, schedules or warnings, read those together instead of focusing only on the biggest number.

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Income Tax (Old/New) FAQs

Useful answers for interpreting the output, avoiding mistakes and using the result responsibly.

What exactly does this calculator compute?
It computes your estimated income tax liability under both the old regime (with deductions like 80C, 80D, HRA) and the new regime (lower slabs, fewer deductions), then shows which one results in lower tax for the numbers you entered. It is an estimate for planning, not a substitute for your actual ITR computation.
Why does my Form 16 show a different tax figure than this calculator?
Form 16 is prepared by your employer using the regime you declared and the exact investment proofs you submitted, including cess and any TDS already deducted through the year. This calculator uses the figures you type in right now, so any difference in declared deductions, additional income like interest or capital gains, or a mid-year regime change will cause a mismatch.
Can I switch between old and new regime every year?
Salaried individuals with no business income can choose a fresh regime every year at the time of filing ITR. Individuals with business or professional income can switch only once from new back to old, after which that option is generally not available again in later years, so check the current rule before assuming you can flip back and forth.
Does this calculator include cess and surcharge?
A well-built version should add health and education cess on top of the slab-based tax, and surcharge if your income crosses the applicable higher-income thresholds. If your income is above roughly ₹50 lakh, verify the surcharge slab separately since it changes the effective tax rate meaningfully.
I have both salary and capital gains — will this calculator handle that correctly?
Basic versions of this calculator are built around salary income and standard deductions; capital gains from stocks, mutual funds or property are usually taxed at separate rates and are not simply added to the slab-taxed income. Use this tool for the salary portion and check a dedicated capital gains calculator for LTCG/STCG figures before combining totals.
What is the rebate under Section 87A and does the calculator apply it?
Section 87A gives a full tax rebate up to a threshold of taxable income that differs between the old and new regimes, effectively making tax zero below that point. Check that the version of the calculator you are using reflects the rebate threshold applicable for the year you are filing, since this figure has changed across recent budgets.
My employer deducted more TDS than what this calculator shows — what should I do?
This usually means your employer did not receive updated investment proofs, is using a conservative estimate, or you have other income they don't know about. Any excess TDS deducted is refunded when you file your ITR and claim it as a refund, so keep your Form 16 and TDS certificates handy.
Should I use this calculator before choosing a regime for the whole year or only at filing time?
Ideally both — run it in April when declaring investments to your employer so your monthly TDS is closer to accurate, and run it again at filing time with your actual final numbers, since bonuses, job changes, or new deductions during the year can shift which regime is cheaper for you.

What is an Income Tax Calculator?

Income tax in India is levied on your total taxable income — salary, interest, rental income, capital gains, and business income combined. From FY 2023-24, the New Tax Regime is the default, with lower slab rates but fewer deductions. The Old Regime allows deductions under 80C, HRA, home loan interest, etc.

Under the New Regime: 0% up to ₹3L, 5% for ₹3–7L, 10% for ₹7–10L, 15% for ₹10–12L, 20% for ₹12–15L, 30% above ₹15L. A rebate u/s 87A makes income up to ₹7L effectively tax-free under the new regime.

lightbulb Example Calculation
Scenario: ₹18 LPA, 80C ₹1.5L, HRA exempt ₹1.2L, home loan ₹1.8L
1New: ₹18L − ₹75K std = ₹17.25L taxable → Tax ≈ ₹3,37,500 + 4% cess
2Old: ₹18L − ₹50K − ₹1.5L − ₹1.2L − ₹1.8L = ₹12.75L taxable → Tax ≈ ₹1,97,500
3Old Regime saves ≈ ₹1,40,000/year
✓ Old Regime is better here — deductions exceed ₹3.75L threshold
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Frequently Asked Questions

New vs Old tax regime explained for Indian taxpayers

Which tax regime is better — New or Old?
If your total deductions (80C + HRA + home loan + 80D + NPS) exceed approximately ₹3.75 lakh, the Old Regime typically saves more tax. If you have few deductions or your income is under ₹7 lakh, the New Regime is usually better. Always compare using a calculator for your specific situation.
Is income up to ₹7 lakh really tax-free under the New Regime?
Yes, effectively. After the ₹75,000 standard deduction and Section 87A rebate, anyone with gross salary up to ₹7.75 lakh will have zero income tax under the New Regime. However, income above ₹7 lakh is taxed starting from the ₹3 lakh threshold.
Can I switch between tax regimes every year?
Salaried individuals can switch between Old and New regime every year during ITR filing. Individuals with business income can switch to the Old Regime only once — after that they cannot switch back. Inform your employer of your regime choice at the start of each financial year.
What is surcharge and who has to pay it?
Surcharge is an additional tax on high earners: 10% for income ₹50L–₹1Cr, 15% for ₹1Cr–₹2Cr, 25% for ₹2Cr–₹5Cr, and 25% above ₹5Cr (under New Regime). Surcharge is calculated on the tax amount before adding cess, and significantly increases the effective tax rate at higher incomes.
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