Income Tax Old vs New Regime Calculator

It computes tax independently for the same gross income under both regimes' actual FY 2026-27 slabs and deduction rules, then compares the two totals — whichever is lower is recommended.

No — only a single Section 80C-style deduction figure is modeled for the old regime. If you claim HRA exemption or home loan interest deduction, your actual old-regime tax may be lower than shown here.

Yes — the old regime becomes relatively more attractive as your eligible deductions increase. Try different deduction amounts to see the crossover point for your income.

Within the deductions this calculator models — a single Section 80C-style figure capped at ₹1,50,000 — the new regime results in equal or lower tax at every income level, even at high incomes with the full ₹1,50,000 deduction applied (for example, on ₹20,00,000 gross income with maxed-out deductions, the New Regime still saves ₹1,74,200 over the Old Regime). That's because the new regime's higher ₹75,000 standard deduction and much higher ₹12,00,000 rebate threshold outweigh what a single 80C-style deduction can offset here. If you also claim HRA exemption, home loan interest deduction, or other sections this calculator does not model, your real old-regime tax could come out lower than the figure shown.

Like the new regime's cliff, the old regime's Section 87A rebate is all-or-nothing. At exactly ₹5,00,000 taxable income (₹5,50,000 gross income with no deductions entered), old-regime tax is fully rebated to ₹0 — the same as the new regime at that income, so this calculator recommends "Either (equal tax)". One rupee more of gross income breaks the tie: at ₹5,50,001 gross, old-regime tax jumps to ₹13,000.21 while new-regime tax stays at ₹0, because the old regime's ₹5,00,000 rebate limit is far lower than the new regime's ₹12,00,000 limit.

No. Both regimes are computed using the standard slabs for individuals below 60 — senior citizen (60-79) and super senior citizen (80+) exemption limits are not modeled. Surcharge, which applies above ₹50 lakh taxable income, is also not included in either regime's figure here.

This calculator uses the slabs, standard deductions, and rebate rules for FY 2026-27 (1 April 2026 to 31 March 2027), assessed in AY 2027-28. FY 2026-27 slabs are unchanged from FY 2025-26 per Union Budget 2026, so both regimes' figures reflect the same rules that applied last year.