India Income Tax Calculator — Old vs New Regime
Salary or freelance income, both regimes side by side — with deductions, 87A rebate and 4% cess (FY 2025-26).
Free forever — no signup, runs entirely in your browser.
The deductions above apply to the old regime only. The new regime uses the standard deduction and lower slabs.
Old vs new regime
| New | Old | |
|---|---|---|
| Taxable income | ₹19,25,000 | ₹17,25,000 |
| Total tax (incl. 4% cess) | ₹1,92,400 | ₹3,43,200 |
| Effective rate | 9.6% | 17.2% |
FY 2025-26 (AY 2026-27) slabs per Finance Act 2025.
New: standard deduction ₹75,000. Old: ₹50,000 standard deduction + ₹2,25,000 deductions/exemptions.
Assumes a resident individual, no special-rate income, and ignores surcharge marginal relief. Estimates only — not tax advice.
About the India Income Tax Calculator (Old vs New)
Calculate income tax under the old and new regimes for FY 2025-26 — salary or business income, deductions, 87A rebate and 4% cess.
What you can do with it
- Salary & business income
- Old vs new side-by-side
- 80C/80D/NPS/24(b)/HRA
- 87A rebate + 4% cess
- Age-based old slabs
Frequently asked questions
Which tax regime should I choose?
The one with the lower total tax on your actual numbers. The new regime usually wins without large deductions; the old regime wins when 80C, 80D, NPS, HRA and home-loan interest are substantial. Salaried taxpayers can switch each year, and business income can elect the old regime annually.
Are business expenses allowed in the new regime?
Yes. Business and professional expenses reduce your income under both regimes. The new regime only disallows Chapter VI-A deductions (80C, 80D, etc.) and most exemptions — the calculator deducts genuine business costs in both columns.
What is the standard deduction under each regime?
For salary income, ₹75,000 under the new regime and ₹50,000 under the old regime (FY 2025-26). Business or professional income does not get the salary standard deduction.
How does the 87A rebate work?
New regime: if taxable income is up to ₹12,00,000, tax is rebated up to ₹60,000 (effectively zero, with marginal relief just above the threshold). Old regime: up to ₹5,00,000, rebate up to ₹12,500.
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