Old vs New Tax Regime Calculator India
Compare old vs new regime tax estimates for FY 2026-27 (AY 2027-28) using your salary and deduction inputs. FY 2026-27 slabs, the Rs 75,000 new-regime standard deduction, the Section 87A rebate up to Rs 60,000 with marginal relief, and 4% cess are configured and tested. Earlier years remain selectable.
Official update: Latest Income Tax portal update
Which Regime Wins?
Educational estimate only
Final tax outcomes can differ based on return data, official utilities, and year-specific provisions. Verify before filing.
Scope of this calculator
This comparison assumes a resident individual with normal slab-rate income (mainly salary) and the deduction inputs shown below. Capital gains and other special-rate income (for example, equity STCG or LTCG) are taxed at separate rates with different Section 87A treatment and are not modelled here. If you have special-rate income, your total tax can be more than this estimate even when taxable income is within the rebate limit — income up to Rs 12 lakh is not automatically tax-free in that case. Use the Capital Gains Tax Calculator for equity gains.
Tax Regime Quick Answer
Quick AnswerWhich is better: old tax regime or new tax regime? The new tax regime may be simpler for taxpayers with fewer deductions, while the old tax regime may save more tax when deductions such as 80C, HRA, NPS, health insurance and home loan interest are high. Use this calculator to compare both regimes using your income and deductions. This is an educational estimate, not tax advice.
Educational estimate only. Verify final tax with official filing utility output, Form 16, AIS/Form 26AS and qualified tax guidance.
Answer Engine Summary
This old-vs-new tax regime calculator compares estimated taxable income, rebate impact, cess, and final tax for supported financial years (FY 2026-27, FY 2025-26, FY 2024-25, FY 2023-24). It helps scenario planning for FY 2026-27 decisions but should be cross-checked with official return utilities before filing.
How does the old vs new tax regime calculator work?
The calculator applies configured slab rates, deductions, rebate logic, and 4% cess for each supported year. It then compares estimated old-regime tax and new-regime tax for the same input profile.
This can help compare scenarios quickly, but final tax may differ due to filing-level validation and data reconciliation.
What is the difference between old and new tax regime?
| Comparison point | Old regime | New regime |
|---|---|---|
| Tax slab structure | Generally higher slab rates. | Generally lower slab rates for many income bands. |
| Major deductions (80C, 80D, HRA, home loan interest) | Many deductions and exemptions may be claimed where applicable. | Most of these are not available, except specific allowed items. |
| Standard deduction for salaried taxpayers | Available as per supported year rules. | Available as per supported year rules. |
| Ease of filing inputs | More documents and deduction tracking may be needed. | Can be simpler when deduction claims are low. |
| Who may find it useful | May be useful when deduction claims are high. | May be useful when deductions are limited. |
This table is educational and can help compare structures. Final applicability depends on year-specific tax rules and taxpayer profile.
Which tax regime is better for salaried employees?
There is no single best regime for everyone. New regime may be useful for simpler filing when deductions are low. Old regime may be useful when deduction claims like 80C, HRA, 80D, employer NPS and home loan interest are meaningful.
Use the calculator above with your actual income and deduction assumptions to compare both outcomes before selecting a regime.
Salary example table (educational estimate)
Illustration for salaried profile with no extra deductions beyond built-in supported-year logic. Rule year used: FY 2026-27 (AY 2027-28).
| Gross salary | Old regime estimated tax | New regime estimated tax | Lower estimated regime | Estimated difference |
|---|---|---|---|---|
| Rs 7,00,000 | Rs 44,200 | Rs 0 | New regime | Rs 44,200 |
| Rs 10,00,000 | Rs 1,06,600 | Rs 0 | New regime | Rs 1,06,600 |
| Rs 12,00,000 | Rs 1,63,800 | Rs 0 | New regime | Rs 1,63,800 |
| Rs 15,00,000 | Rs 2,57,400 | Rs 97,500 | New regime | Rs 1,59,900 |
| Rs 20,00,000 | Rs 4,13,400 | Rs 1,92,400 | New regime | Rs 2,21,000 |
How much deduction is needed to make the old regime better?
The break-even deduction level depends on your salary and available deduction buckets. The calculator result panel shows an estimated additional old-regime-only deduction needed to match new-regime tax in your current scenario.
This is an educational estimate and should be validated against deduction eligibility and documentation before filing.
Deduction impact table (80C, HRA, 80D, NPS, home loan interest)
Illustrative tax change vs a no-deduction baseline at gross salary Rs 12,00,000 in FY 2026-27. This can help compare directionally and is not final tax advice.
| Deduction scenario | Illustrative amount | Old regime estimated tax reduction | New regime estimated tax reduction | Notes |
|---|---|---|---|---|
| Section 80C | Rs 1,50,000 | Rs 46,800 | Rs 0 | Old regime deduction bucket, subject to applicable limits and eligibility. |
| HRA exemption | Rs 1,50,000 | Rs 46,800 | Rs 0 | Illustrative exempt HRA value, only where eligibility conditions are met. |
| Section 80D | Rs 25,000 | Rs 7,800 | Rs 0 | Health insurance deduction scenario under old regime eligibility. |
| Employer NPS (80CCD(2)) | Rs 50,000 | Rs 15,600 | Rs 0 | Illustrative amount often considered in both regimes where allowed. |
| Home loan interest (Section 24b) | Rs 2,00,000 | Rs 57,200 | Rs 0 | Illustrative old-regime deduction scenario with self-occupied cap context. |
Can HRA be claimed in the new tax regime?
In general comparison usage, major HRA exemption claims are part of old-regime planning. For HRA-specific estimation, use the HRA Exemption Calculator and verify year-specific rules.
Are 80C and 80D allowed in the new tax regime?
Most old-regime deduction categories such as 80C and 80D are generally limited in the new regime. Use this page to compare both estimates and validate allowed items from official guidance for your year.
Is the new tax regime mandatory?
Regime selection rules can vary by taxpayer profile and applicable-year filing provisions. Use this calculator for educational comparison, then verify your final choice in official filing utilities.
Calculator Facts
| Topic | RupeeKit explanation |
|---|---|
| Calculation type | Rule-driven educational estimate from user-entered values |
| Key inputs | Income, deductions, exemptions, year selection, and salaried profile toggle |
| Primary outputs | Old/new regime taxable income, estimated tax, difference, and lower-tax indicator |
| Supported years | Currently configured years: FY 2026-27, FY 2025-26, FY 2024-25, FY 2023-24 |
| Scope | Resident individual, normal slab-rate income. Capital gains and other special-rate income are not modelled. |
| Advice boundary | Educational information only. Not personalized tax, legal, or investment advice. |
Source and methodology
Last reviewed: August 3, 2026 (IST)
Method: This calculator applies configured slab rules, standard deduction, selected deduction inputs, rebate logic, and 4% health and education cess to estimate old and new regime outcomes.
Official reference: Use the Income Tax Department portal and filing utilities for final validation. Income Tax India portal.
Final step before filing: verify with Form 16, AIS/Form 26AS, and applicable schedules in official utility. Where needed, consult a qualified tax professional.
Related tax tools
Tax filing guide
Read the ITR-2 AY 2026-27 filing guide for document readiness and filing checkpoints.
Also review the Income Tax Calculator 2026 planning guide for scenario setup.
FAQs
Which is better: old tax regime or new tax regime?
The new tax regime may be simpler for taxpayers with fewer deductions, while the old tax regime may save more tax when deductions such as 80C, HRA, NPS, health insurance and home loan interest are high. Use this calculator to compare both regimes using your income and deductions. This is an educational estimate, not tax advice.
How does the old vs new tax regime calculator work?
It applies supported-year slab, deduction, rebate and cess rules to your entered values, then compares estimated outcomes for old and new regimes side by side.
Can HRA be claimed in the new tax regime?
Major HRA exemption claims are generally not available in the new regime. Use this calculator to compare outcomes after entering your own deduction assumptions.
Are 80C and 80D allowed in the new tax regime?
Most old-regime deduction buckets such as 80C and 80D are generally not available in the new regime. Check applicable-year rules before filing.
Is the new tax regime mandatory?
The new regime may be the default in many filing flows, but taxpayers should verify current-year option rules and eligibility before final submission.
Does the calculator include Section 87A rebate and cess?
Yes. Rebate logic for supported years and 4% health and education cess are included in the estimate output.
Which financial years are currently supported here?
This calculator supports FY 2026-27, FY 2025-26, FY 2024-25, FY 2023-24. FY 2026-27 (AY 2027-28) is the default. Budget 2026 left the new-regime slabs unchanged, so it applies the Finance Act, 2025 slabs, the Rs 75,000 standard deduction for salaried taxpayers, the Section 87A rebate up to Rs 60,000 with marginal relief, and 4% health and education cess.
Does this calculator handle capital gains or other special-rate income?
No. It compares regimes for normal slab-rate income such as salary for a resident individual. Equity STCG, LTCG and other special-rate income follow separate rates and different Section 87A rebate treatment, so total tax can differ when such income exists. Use the capital gains calculator for equity gains and verify combined liability in the official filing utility.
Should I rely on this as final tax advice?
No. This page provides educational estimates only. Verify final tax with official filing utilities, Form 16, AIS/Form 26AS, and a qualified tax professional.
Is there a free online calculator to compare old vs new tax regime?
Yes. This page is a free online old vs new tax regime calculator for India. Enter your income and deductions to instantly compare estimated tax under both regimes, with no signup required.
नई और पुरानी टैक्स रिज़ीम में कौन सी बेहतर है?
यह पूरी तरह आपकी कटौतियों (deductions) पर निर्भर करता है। नई रिज़ीम में दरें कम हैं लेकिन 80C, HRA, 80D जैसी अधिकांश छूट नहीं मिलतीं; पुरानी रिज़ीम में दरें ऊँची हैं पर ये छूट उपलब्ध हैं। अगर आप HRA, होम लोन ब्याज और 80C का पूरा लाभ लेते हैं तो पुरानी रिज़ीम फ़ायदेमंद हो सकती है, वरना आमतौर पर नई रिज़ीम बेहतर बैठती है। कोई एक नियम सबके लिए सही नहीं है — ऊपर दिए कैलकुलेटर में अपने वास्तविक आँकड़े डालकर दोनों की तुलना करें।
12 लाख की आय पर कितना टैक्स लगेगा?
नई टैक्स रिज़ीम में वित्त वर्ष 2026-27 के लिए, यदि आपकी सामान्य दर वाली कर योग्य आय ₹12 लाख तक है तो धारा 87A की छूट (अधिकतम ₹60,000) से कर शून्य हो सकता है। वेतनभोगी करदाताओं के लिए ₹75,000 की स्टैंडर्ड डिडक्शन जोड़कर यह सीमा लगभग ₹12.75 लाख सकल वेतन तक पहुँच जाती है। ₹12 लाख से थोड़ा ऊपर जाने पर पूरा टैक्स एकदम से नहीं लगता — मार्जिनल रिलीफ़ के कारण सेस से पहले कर उतना ही सीमित रहता है जितनी आय ₹12 लाख से ऊपर है। विशेष दर वाली आय होने पर गणना बदल सकती है।