India · Income tax
Old vs new tax regime calculator.
Enter your income and the total of the exemptions and deductions you would claim under the old regime. The tool taxes you under both and shows the lower one.
The new regime has lower slabs and a ₹75,000 standard deduction but almost no deductions; the old regime keeps HRA and Chapter VI-A deductions with a ₹50,000 standard deduction. At ₹15,00,000 salary with ₹4,50,000 of old-regime deductions, new regime tax is ₹97,500 and old regime ₹1,17,000: new is lower by ₹19,500.
Inputs
Runs in your browser. Nothing you type is sent anywhere or stored.
Result
Fill the form and press Compare regimes.
Worked example
Salary ₹15,00,000, age 30, old-regime deductions ₹4,50,000. New regime: taxable ₹14,25,000, tax ₹97,500 with cess. Old regime: taxable ₹10,00,000 after the ₹50,000 standard deduction and ₹4,50,000 of deductions, tax ₹1,17,000 with cess. The new regime is lower by ₹19,500.
What differs
| New (default) | Old | |
|---|---|---|
| Slabs | Nil to ₹4,00,000, then 5% to 30% in seven steps | Nil to ₹2,50,000 (₹3,00,000 for 60+, ₹5,00,000 for 80+), then 5%, 20%, 30% |
| Standard deduction | ₹75,000 | ₹50,000 |
| 87A rebate | Up to ₹60,000 at ₹12,00,000 taxable | Up to ₹12,500 at ₹5,00,000 taxable |
| Top surcharge | 25% | 37% above ₹5 crore |
| HRA, 80C, 80D | Not available (80CCD(2) still allowed) | Available |
The Income Tax Department’s FAQs say the new regime is the default, Chapter VI-A deductions cannot be claimed in it except 80CCD(2), 80CCH and 80JJAA, and that an individual with non-business income can switch between regimes every year. Business income taxpayers have different switching rules. This tool applies the age-based old slabs and the 87A rebate for a resident individual; it does not check the statutory caps on individual deductions.
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: FAQs on new vs old tax regime
- 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)
FAQ
Which tax regime is better in 2026?
It depends on your deductions. The new regime has lower rates and a larger standard deduction; the old regime wins when HRA, 80C, 80D and home loan interest together are large. Enter your own figures to compare.
Is the new regime the default?
Yes. The Income Tax Department says the new regime is the default and eligible taxpayers can opt out to the old regime.
Can I switch between regimes every year?
An individual with non-business income can switch every year, according to the Income Tax Department FAQs. Rules for business income differ.
Does this tool cap my 80C or 80D deductions?
No. You enter the total you will claim. Check each statutory limit before entering it.