Old vs New Regime Calculator
All math runs on your device — nothing is sent or saved. Last updated: October 2026.
Enter salary and old-regime deductions — see tax under both regimes side by side, with the cheaper one highlighted.
New regime tax
₹0
Taxable ₹11,25,000
✓ New wins for you
Old regime tax
₹1,11,800
Taxable ₹9,75,000
New: ₹75,000 std deduction, 87A zero-tax to ₹12L taxable (+ marginal relief to ~₹12.75L), 4% cess. Old: ₹50,000 std deduction, 87A zero-tax to ₹5L taxable, 4% cess. FY 2025-26 rules.
What this calculator covers (FY 2025-26)
Salary income, HRA exemption, 80C (up to ₹1.5L), 80D, home-loan interest (up to ₹2L), NPS (up to ₹50k), senior-citizen slabs — compared across old vs new regime with 87A rebate and marginal relief.
Not covered: business/professional income — see our Salary vs Business page; capital gains — see Capital Gains calculator; rental or interest income beyond salary. Verify final figures on incometax.gov.in before filing.
Worked example: ₹12L salary
Salary ₹12,00,000 + 80C ₹1,50,000 + 80D ₹25,000, salaried individual:
- New regime: taxable = 12,00,000 − 75,000 (standard deduction) = ₹11,25,000 → under ₹12L, so 87A rebate wipes it out → tax ₹0.
- Old regime: taxable = 12,00,000 − 50,000 − 1,50,000 − 25,000 = ₹9,75,000 → slab ₹1,07,500 + 4% cess = ₹1,11,800.
- Verdict: new regime wins by ₹1,11,800 here. Change the boxes above — with heavy 80C+HRA+home-loan deductions, old can still win.
HRA Exemption Calculator (old regime)
Exempt HRA
₹1,80,000
Taxable HRA
₹60,000
Exempt = least of: HRA received, rent − 10% salary, 50% salary (metro) / 40% (non-metro).
What is this tool?
This calculator runs your salary through both tax regimes — new (low rates, almost no deductions) and old (higher rates, full 80C/80D/home-loan/HRA deductions) — and shows which one leaves more money in your pocket. It includes the ₹75,000/₹50,000 standard deductions, the 87A zero-tax rebates and marginal relief, plus 4% cess, so the numbers match FY 2025-26 rules.
How to use this calculator
- Move the gross-salary slider — or tap the number box and type. Pick your age bracket (senior citizens get higher old-regime exemption).
- Enter only the old-regime deductions you actually claim: 80C up to ₹1.5L, 80D premium, self-occupied home-loan interest up to ₹2L, HRA exemption (use the HRA tool below) and NPS extra up to ₹50,000.
- Read the two cards: the green one wins. Near-equal taxes mean you are free to pick the simpler new regime.
Regime calculator questions
Do I need to enter deductions for the new regime?
No — the new regime allows almost none (only the ₹75,000 standard deduction and employer NPS). Deduction boxes affect only the old-regime side, which is exactly how the real choice works.
Why is my tax zero up to ₹12.75L salary in the new regime?
₹12.75L salary minus ₹75,000 standard deduction = ₹12L taxable, fully covered by the 87A rebate. Just above that, marginal relief keeps the extra tax tiny until ~₹12.75L taxable.
Can I switch regimes next year if I choose wrong?
Yes, if you are salaried with no business income — you can choose fresh every financial year. Business income has stricter switch-back limits.
Read the full Income Tax Guide →
Guide: which regime wins at your salary, with 2 worked examples →
Estimate for tax-planning guidance only — not tax advice. Slabs change almost every Budget (verify each March). Confirm on incometax.gov.in or with a tax professional before filing.