Compare Old Regime vs New Regime side-by-side — instantly. Includes 80C, 80D, HRA, NPS, standard deduction, cess, and surcharge. Updated with Budget 2025 slabs.
Your numbers
Enter once. We compare both regimes and tell you which one saves you more.
Updated as per Union Budget 2025. Same slabs apply for AY 2026-27 (the assessment year you'll file in 2026).
Old Regime
With deductions
Up to ₹2,50,000
0%
₹2,50,001 to ₹5,00,000
5%
₹5,00,001 to ₹10,00,000
20%
Above ₹10,00,000
30%
✓ Section 87A rebate: Total tax becomes ₹0 if taxable income is ≤ ₹5,00,000. The slab rates above are how tax is computed, but the rebate refunds it entirely below this limit.
+ 4% Health & Education Cess on tax + surcharge. + Surcharge for income > ₹50L (10% / 15% / 25% / 37%).
New Regime
Default
Up to ₹4,00,000
0%
₹4,00,001 to ₹8,00,000
5%
₹8,00,001 to ₹12,00,000
10%
₹12,00,001 to ₹16,00,000
15%
₹16,00,001 to ₹20,00,000
20%
₹20,00,001 to ₹24,00,000
25%
Above ₹24,00,000
30%
✓ Section 87A rebate: Total tax becomes ₹0 if taxable income is ≤ ₹12,00,000 (₹12,75,000 gross for salaried, after the ₹75K standard deduction). The 5% / 10% slab rates above are how tax is computed — the rebate then refunds it entirely below this limit.
+ 4% cess on tax + surcharge. + Surcharge for income > ₹50L (capped at 25% in new regime).
How this calculator works
Standard deduction
If you tick "Salaried", we apply ₹50,000 (old regime) or ₹75,000 (new regime) automatically — this comes off your gross income before any tax math runs.
Old regime deductions
80C (max ₹1.5L), 80D (health insurance), 80CCD(1B) NPS top-up (₹50K), HRA (computed externally), home loan interest (max ₹2L), and other 80-series — all combined and subtracted.
New regime — no deductions
Per the budget rules, the new regime offers lower slab rates but disallows almost all deductions except standard deduction (salaried only) and NPS employer contribution. Our calc respects this.
Section 87A rebate
Old: zero tax up to ₹5L taxable income. New: zero tax up to ₹12L taxable income (~₹12.75L gross for salaried). The rebate is auto-applied here.
Surcharge for high earners
Income above ₹50L attracts surcharge (10%/15%/25%/37%). Marginal relief considered. Above ₹5Cr the new regime caps surcharge at 25%.
Health & Education Cess
4% on (tax + surcharge) — applied identically to both regimes.
Quick questions
No. If you actively use deductions (full 80C, home loan, HRA, 80D, NPS), the Old Regime can still beat New Regime — usually for income between ₹10–25 lakh with significant deductions. This calculator does the maths in real time so you don't have to guess.
Salaried: Yes — switch every year freely while filing ITR. Inform your employer at start of the FY for accurate TDS. Business/Profession (with income from PGBP): Old regime selection is one-shot. Once you opt out of new regime to old, you can switch back to new only once in a lifetime via Form 10-IEA.
Financial Year (FY) is when you earn (e.g. FY 2025-26 runs 1 April 2025 to 31 March 2026). Assessment Year (AY) is the year after, when you file the ITR (AY 2026-27). This calculator is set for FY 2025-26.
No — capital gains (LTCG/STCG) are taxed at separate special rates. Add them only if they're part of your gross slab-rate income (rare). Use a dedicated capital-gains calculator (we'll launch one soon).
No. The calculator runs entirely in your browser. Nothing is sent to our servers, nothing is logged, nothing is stored. See our Privacy Policy.
Real ITRs include things this calculator simplifies — capital gains at special rates, agricultural income aggregation, foreign tax credit, partial year residency, marginal relief edge cases, etc. Use this for fast estimates and decision-making between regimes; for the actual filed number, use the IT department's portal or a CA.
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