Complete Guide to Income Tax Calculation in India for FY 2025-26

Understanding Income Tax Calculation: A Complete Guide for FY 2025-26

Income tax calculation might seem complicated, but it's actually quite straightforward once you understand the basics. The government taxes your annual income in slabs – the more you earn, the higher the percentage you pay. For FY 2025-26, if you earn up to ₹4 lakh under the new tax regime, you pay zero tax. Beyond that, tax rates gradually increase from 5% to 30%.

The tricky part is choosing between the old tax regime vs new tax regime. The old tax regime lets you claim tax deductions for things like EPF contributions, health insurance premiums, and home loan interest. The new tax regime offers lower income tax rates but takes away most of these tax-saving deductions. Our Income Tax Calculator helps you compare both options side by side so you can make an informed decision about your tax planning.

When calculating your tax liability, don't forget about HRA exemption if you're paying rent. The house rent allowance can significantly reduce your taxable income. Also, make sure to include all your Section 80C investments like PPF, ELSS mutual funds, and life insurance premiums. These tax-saving investments can save you thousands in taxes.

If you're also dealing with other types of income like capital gains from selling stocks or property, you might want to use our capital gains tax calculator to get a complete picture of your total tax liability. This is especially important if you've made profits from equity investments or real estate sales.

For salaried employees and business owners who need to plan their quarterly advance tax payments, our advance tax calculator can help you estimate how much you need to pay each quarter to avoid advance tax penalties. This is crucial for freelancers and self-employed individuals who don't have TDS deducted from their income.

Don't forget about Section 87A rebate under the new tax regime which can reduce your tax by up to ₹60,000 if your taxable income is up to ₹12 lakh for FY 2025-26. This tax rebate is subject to the tax payable and can significantly lower your tax burden. Under the old regime, the rebate is limited to those with total income up to ₹5 lakh. Also, if you're paying professional tax in your state, make sure to include that in your calculations as it's deductible from your taxable income.

Need more detailed information about tax filing and ITR submission? Check out the official Income Tax Department's tax slabs and rates guide for the latest information on tax rates and slabs for FY 2025-26.

How to Use This Calculator

Steps to Calculate Your Tax

1

Choose Tax Regime

Select between Old Regime (with deductions) or New Regime (simplified). The calculator will show which regime saves you more tax.

2

Enter Income Details

Input your gross annual salary. For Old Regime, also provide basic salary, HRA received, and rent paid for accurate HRA calculation.

3

Add Deductions (Old Regime)

Enter your Section 80C investments (max ₹1.5L), Section 80D medical insurance (max ₹25K), and other deductions.

4

Click Calculate

Press "Calculate Tax" to get instant results with detailed breakdown, regime comparison, and tax savings analysis.

5

Review Results

Check the summary cards, detailed calculation breakdown, and regime comparison to understand your tax liability.

6

Optimize Your Tax

Use the regime comparison to choose the best option and explore tax-saving strategies in the information section below.

Pro Tips for Accurate Calculations

For Old Regime:

  • Maximize Section 80C investments (₹1.5L)
  • Include all eligible deductions
  • Consider HRA optimization

For New Regime:

  • No need to track multiple deductions
  • Simpler tax calculation
  • Higher basic exemption limit

Important Note

This calculator provides estimates based on current FY 2025-26 tax rates. For complex income structures or multiple income sources, consult a tax professional. Always verify calculations with your CA or tax advisor before filing returns.

Tax Information & Rules

Why Use This Income Tax Calculator

Key Benefits

  • Compare old vs new tax regime instantly
  • Updated with latest FY 2025-26 tax slabs and rates
  • Includes HRA exemption calculation (old regime)
  • Section 87A rebate calculation included

How to Use

  1. Choose between old or new tax regime
  2. Enter your annual gross salary amount
  3. Add HRA and deductions (for old regime)
  4. Click calculate to see detailed tax breakdown

Important Notes

Regime Comparison

New regime has lower tax rates but limited deductions. Old regime allows more deductions but has higher tax rates. Choose the regime that results in lower tax liability for your income level.

Accuracy Disclaimer

This calculator provides estimates based on current tax laws for FY 2025-26. Results include surcharge for high incomes and marginal relief. For complex scenarios involving specific deductions beyond 80C/80D, consult a tax professional.

About the Calculation Logic

Our Income Tax Calculator for FY 2025-26 is designed to help Indian taxpayers accurately estimate their tax liability under both the old and new tax regimes. With the recent updates to the new regime including increased basic exemption limit to ₹4 lakhs and enhanced rebate provisions, it's crucial to compare both regimes to determine which option saves you more money.

This calculator takes into account all the latest changes including the revised tax slabs, increased standard deduction of ₹75,000 for the new regime, and the enhanced Section 87A rebate of up to ₹60,000 for incomes up to ₹12 lakhs. It also includes comprehensive calculations for HRA exemption, Section 80C and 80D deductions for the old regime, along with surcharge and cess calculations for high-income earners.

Whether you're a salaried employee, freelancer, or business owner, this tool helps you make informed decisions about your tax planning strategy. The side-by-side comparison feature instantly shows which regime works better for your specific income and deduction scenario, potentially saving you thousands of rupees in taxes.

Latest Income Tax Slabs

New Tax Regime

Income Range Tax Rate
₹0 - ₹4,00,000 0%
₹4,00,001 - ₹8,00,000 5%
₹8,00,001 - ₹12,00,000 10%
₹12,00,001 - ₹16,00,000 15%
₹16,00,001 - ₹20,00,000 20%
₹20,00,001 - ₹24,00,000 25%
Above ₹24,00,000 30%

• Standard Deduction: ₹75,000

• Section 87A Rebate: Up to ₹60,000 (for income ≤ ₹12L)

• Limited deductions available

Old Tax Regime

Income Range Tax Rate
₹0 - ₹2,50,000 0%
₹2,50,001 - ₹5,00,000 5%
₹5,00,001 - ₹10,00,000 20%
Above ₹10,00,000 30%

• Standard Deduction: ₹50,000

• Section 87A Rebate: Up to ₹12,500 (for income ≤ ₹5L)

• HRA, 80C, 80D deductions available

Additional Information

• Surcharge: 10% (₹50L–₹1Cr), 15% (₹1Cr–₹2Cr), 25% (₹2Cr–₹5Cr), 37% (above ₹5Cr for old regime)

• Health & Education Cess: 4% on tax + surcharge

• Marginal relief is applicable for surcharge calculations

Old vs New Regime: Key Exemptions

Exemption / Deduction Old Regime New Regime
Standard Deduction ₹50,000 ₹75,000
House Rent Allowance (HRA) Available Not Available
Section 80C (PPF, ELSS, LIC, etc.) Up to ₹1.5L Not Available
Section 80D (Health Insurance) Up to ₹75K Not Available
Leave Travel Allowance (LTA) Available Not Available
Home Loan Interest (Self-occupied) Up to ₹2L Not Available
Section 87A Rebate Up to ₹12.5K (income ≤ ₹5L) Up to ₹60K (income ≤ ₹12L)
Key Takeaway

The Old Regime offers multiple deductions but has higher tax rates, while the New Regime has lower tax rates but limited deductions. Choose based on your deduction eligibility and income level. Use the calculator above to compare both regimes for your specific situation.

Frequently Asked Questions

How can I calculate my income tax for FY 2025-26?

You can use our free India Tax Calculator to instantly calculate your income tax for FY 2025-26. Simply enter your income details, select your tax regime (old or new), add eligible deductions, and get accurate results. Our calculator is updated with the latest tax slabs, including the enhanced Section 87A rebate of ₹60,000 for the new regime.

What's the difference between old and new tax regimes in FY 2025-26?

The key differences for FY 2025-26 are:

Old Regime
  • Higher tax rates (5%, 20%, 30%)
  • Multiple deductions available (80C, 80D, HRA)
  • Standard deduction: ₹50,000
  • Rebate: ₹12,500 for income up to ₹5L
New Regime
  • Lower tax rates (5%, 10%, 15%, 20%, 25%, 30%)
  • Limited deductions available
  • Standard deduction: ₹75,000
  • Enhanced rebate: ₹60,000 for income up to ₹12L

Who should choose the new tax regime?

The new tax regime is beneficial for individuals with limited deductions who earn between ₹6–15 lakhs annually. With the enhanced ₹60,000 rebate, taxpayers earning up to ₹12 lakhs can pay zero tax. It's also suitable for young professionals who don't claim many deductions like HRA, 80C investments, or home loan interest.

Is filing ITR mandatory if I pay zero tax after rebate?

If your gross total income exceeds the basic exemption limit but you pay zero tax due to rebate u/s 87A, filing ITR is still mandatory. For FY 2025-26, if your income exceeds ₹2.5 lakh (old regime) or ₹3 lakh (new regime), you must file ITR even if your final tax liability is zero after rebate.

How does HRA exemption work in the old regime?

HRA exemption under old regime is the minimum of:

  • Actual HRA received
  • Actual rent paid minus 10% of basic salary
  • 50% of basic salary (metro cities) or 40% (non-metro cities)

Note: HRA exemption is not available under the new tax regime.

Is this calculator accurate for TDS calculations?

Our calculator computes your annual tax liability accurately for FY 2025-26, but it doesn't calculate TDS (Tax Deducted at Source) month-by-month. TDS is computed by employers based on projected annual income. The final tax liability calculated by our tool helps you determine if you need to pay additional tax or claim a refund during ITR filing.

Pro Tip for FY 2025-26

With the enhanced rebate under the new regime, taxpayers earning up to ₹12 lakhs can save significantly. Use this calculator to compare both regimes and make an informed decision. The higher standard deduction of ₹75,000 under the new regime also reduces your taxable income effectively.