Inputs
For tax year 2026-27, resident individuals below 60 with income taxed at slab rates. Enter your own deductions; the tool does not check each one's limit.
Filled in for youOther income ₹0, new-regime deductions ₹0
Verdict
The new regime saves you ₹81,900 a year
That is ₹6,825 a month.
The old regime wins only if your deductions are above ₹5.44 lakh.
This answer uses an example salary and deductions. Put in yours to get your own answer.
- New regime₹97,500
- Old regime₹1.79 lakh
- Taxable income, new
- ₹14.25 lakh
- Taxable income, old
- ₹12.00 lakh
Tax year 2026-27, including 4% cess, before rounding.
Saved scenarios
What would flip the answer
Each line changes one input and holds the rest.
- The old regime wins if your deductions are above ₹5.44 lakhNow: ₹2.50 lakh
Not modelled: weigh these yourself
Show the workingEvery step of the sum, with the numbers above.
Show the tax at other deductionsYour income, with different totals of old-regime deductions.
| Old-regime deductions | New regime | Old regime | Better |
|---|---|---|---|
| ₹0 | ₹97,500 | ₹2.57 lakh | New regime |
| ₹1.50 lakh | ₹97,500 | ₹2.11 lakh | New regime |
| ₹2.50 lakh | ₹97,500 | ₹1.79 lakh | New regime |
| ₹3.50 lakh | ₹97,500 | ₹1.48 lakh | New regime |
| ₹5.00 lakh | ₹97,500 | ₹1.07 lakh | New regime |
| ₹7.50 lakh | ₹97,500 | ₹54,600 | Old regime |
The new regime does not change with these deductions; only the old one does.
How this works
The tool works out your tax twice, once under each regime, with the official slabs, standard deduction, rebate and 4% cess for the tax year. Under the new regime most deductions are not allowed, so only the standard deduction and any deductions you enter as allowed there are taken off. Under the old regime, your deductions and exemptions are taken off as you enter them. Whichever leaves less tax is better for you.
Assumptions and sources
| Assumption | Value | Source | As of |
|---|---|---|---|
| New regime slabs | 0% 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 ₹24,00,000 | Slabs, rebate, cess and surcharge threshold: Income Tax Department e-filing portal, 'Salaried Individuals for AY 2026-27' (incometax.gov.in/iec/foportal/help/individual/return-applicable-1). Standard deduction (₹75,000 new, ₹50,000 old) and the new-regime rebate edge of ₹12,70,590 (marginal relief): CBDT ITR-1 validation rules AY 2026-27, rules 112, 191, 192, 215. Unchanged for tax year 2026-27: PIB New India Samachar, February 2026, p. 25 ('No changes have been made to the income tax slabs or exemptions'). | 2026-10-21 |
| Old regime slabs (below 60) | 0% to ₹2,50,000; 5% to ₹5,00,000; 20% to ₹10,00,000; 30% above ₹10,00,000 | Slabs, rebate, cess and surcharge threshold: Income Tax Department e-filing portal, 'Salaried Individuals for AY 2026-27' (incometax.gov.in/iec/foportal/help/individual/return-applicable-1). Standard deduction (₹75,000 new, ₹50,000 old) and the new-regime rebate edge of ₹12,70,590 (marginal relief): CBDT ITR-1 validation rules AY 2026-27, rules 112, 191, 192, 215. Unchanged for tax year 2026-27: PIB New India Samachar, February 2026, p. 25 ('No changes have been made to the income tax slabs or exemptions'). | 2026-10-21 |
| Standard deduction on salary, new / old | ₹75,000 / ₹50,000 | Slabs, rebate, cess and surcharge threshold: Income Tax Department e-filing portal, 'Salaried Individuals for AY 2026-27' (incometax.gov.in/iec/foportal/help/individual/return-applicable-1). Standard deduction (₹75,000 new, ₹50,000 old) and the new-regime rebate edge of ₹12,70,590 (marginal relief): CBDT ITR-1 validation rules AY 2026-27, rules 112, 191, 192, 215. Unchanged for tax year 2026-27: PIB New India Samachar, February 2026, p. 25 ('No changes have been made to the income tax slabs or exemptions'). | 2026-10-21 |
| Rebate, new / old | ₹60,000 up to ₹12,00,000 / ₹12,500 up to ₹5,00,000 | Slabs, rebate, cess and surcharge threshold: Income Tax Department e-filing portal, 'Salaried Individuals for AY 2026-27' (incometax.gov.in/iec/foportal/help/individual/return-applicable-1). Standard deduction (₹75,000 new, ₹50,000 old) and the new-regime rebate edge of ₹12,70,590 (marginal relief): CBDT ITR-1 validation rules AY 2026-27, rules 112, 191, 192, 215. Unchanged for tax year 2026-27: PIB New India Samachar, February 2026, p. 25 ('No changes have been made to the income tax slabs or exemptions'). | 2026-10-21 |
| Health and education cess | 4% | Slabs, rebate, cess and surcharge threshold: Income Tax Department e-filing portal, 'Salaried Individuals for AY 2026-27' (incometax.gov.in/iec/foportal/help/individual/return-applicable-1). Standard deduction (₹75,000 new, ₹50,000 old) and the new-regime rebate edge of ₹12,70,590 (marginal relief): CBDT ITR-1 validation rules AY 2026-27, rules 112, 191, 192, 215. Unchanged for tax year 2026-27: PIB New India Samachar, February 2026, p. 25 ('No changes have been made to the income tax slabs or exemptions'). | 2026-10-21 |
Questions
What counts as deductions under the old regime?
Everything you would claim beyond the standard deduction: tax-saving investments and insurance, health insurance, home-loan interest, the HRA exemption and similar. Each has its own limit under the tax rules; enter the total you can actually claim.
What is marginal relief?
Under the new regime, income up to the rebate limit pays no tax. Just above it, the tax would jump, so marginal relief caps the tax at the income above the limit. The tool applies it, as the official calculation does.
What does the tool leave out?
Surcharge on taxable income above ₹50 lakh, the higher exemption limits for people aged 60 and over, capital gains and other income taxed at special rates, and rounding to the nearest ten rupees. For those, use the Income Tax Department's own calculator or ask a tax professional.