India · Income tax
India income tax calculator.
Enter your annual income to see tax under the default new regime: slabs, standard deduction, section 87A rebate, surcharge and 4% health and education cess.
Under the new regime a salaried resident individual pays no tax up to ₹12,75,000 of gross salary (₹12,00,000 taxable after the ₹75,000 standard deduction, covered by the ₹60,000 rebate). At ₹15,00,000 gross the estimate is ₹97,500 including cess.
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Result
Fill the form and press Calculate tax.
Worked example
Gross salary ₹15,00,000. The ₹75,000 standard deduction leaves ₹14,25,000 taxable. Slab tax: ₹20,000 (5% of ₹4,00,000) + ₹40,000 (10% of ₹4,00,000) + ₹33,750 (15% of the ₹2,25,000 above ₹12,00,000) = ₹93,750. Income is above ₹12,00,000 so there is no rebate; cess at 4% adds ₹3,750. Total ₹97,500.
Rules used
| Item | Value used |
|---|---|
| New-regime slabs | Nil to ₹4,00,000; 5% to ₹8,00,000; 10% to ₹12,00,000; 15% to ₹16,00,000; 20% to ₹20,00,000; 25% to ₹24,00,000; 30% above |
| Standard deduction (salaried) | ₹75,000 |
| Section 87A rebate | Up to ₹60,000 where taxable income is ₹12,00,000 or less, with marginal relief just above |
| Surcharge | 10% above ₹50 lakh, 15% above ₹1 crore, 25% above ₹2 crore, with marginal relief |
| Health and education cess | 4% of tax plus surcharge |
Scope: a resident individual under the new regime (section 115BAC). Capital gains and other special-rate income, non-residents, HUFs, advance-tax interest and rounding of the final demand are not modelled. The slabs shown are those the Income Tax Department publishes for AY 2026-27 (income of FY 2025-26). The Income-tax Act, 2025 applies from 1 April 2026; check incometax.gov.in for any change to rates before relying on a figure for FY 2026-27.
Sources
Figures were read from these official pages in October 2026 (retrieved 15 October 2026). This tool is an independent estimate: it does not query any government system, is not affiliated with any tax authority, and does not verify anything with one. For a figure you will rely on, use the authority’s own calculator or tables.
- Income Tax Department: slabs, rebate, surcharge and cess for AY 2026-27
- Income Tax Department: standard deduction for salaried employees
- PIB: no income tax up to Rs 12 lakh under the new regime, Rs 12.75 lakh for salaried (Union Budget 2025-26)
- PIB: Income-tax Act, 2025 comes into force on 1 April 2026
FAQ
What is the tax-free income limit under the new regime?
A resident individual with taxable income up to ₹12,00,000 pays no tax because the section 87A rebate (up to ₹60,000) covers the slab tax. A salaried person with the ₹75,000 standard deduction therefore pays nothing up to ₹12,75,000 of gross salary.
What are the new regime tax slabs?
Nil up to ₹4 lakh, 5% from ₹4 to ₹8 lakh, 10% to ₹12 lakh, 15% to ₹16 lakh, 20% to ₹20 lakh, 25% to ₹24 lakh and 30% above ₹24 lakh, as published for AY 2026-27.
Is the 4% cess charged on top?
Yes. Health and education cess of 4% applies to income tax plus any surcharge in both regimes.
Does this calculator include capital gains or non-resident rules?
No. It covers ordinary income of a resident individual. Special-rate income, non-residents and HUFs follow different rules, so use the official e-filing calculator for those.