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Income Tax Calculator FY 2024-25 & FY 2025-26 (New vs Old Regime)

Compare your income tax liability under the Budget 2024 revised New Tax Regime (with ₹75,000 Standard Deduction) versus the Old Tax Regime in India.

₹
₹3,00,000₹50,00,000

Old Regime Deductions & Exemptions (Optional)

₹
₹0₹1,50,000
₹
₹0₹75,000
₹
₹0₹50,000
₹
₹0₹5,00,000
₹
₹0₹2,00,000
New Tax Regime (Default)Better Choice
₹71,500

Standard Deduction: ₹75,000 | Taxable: ₹11,25,000

Old Tax Regime
₹80,600

Deductions: ₹3,75,000 | Taxable: ₹8,25,000

Recommended: New Tax Regime
Saves ₹9,100

Total tax payable is ₹71,500

Gross Annual CTC / Salary
₹12,00,000
New Tax Regime Liability
₹71,500
Old Tax Regime Liability
₹80,600
Net In-Hand Salary Post-Tax
₹11,28,500/yr
Plan Tax-Saving Investments with Experts

*Includes 4% Health & Education Cess and Section 87A rebate. Surcharge applies for income > ₹50 Lakhs.

Important Educational Disclaimer for Calculator Results:

Calculations are estimates based on your entered inputs and selected return or inflation assumptions. Results are illustrative, hypothetical, and not guaranteed. Actual market returns, interest rates, tax liabilities, and inflation rates will vary and may materially alter your final outcome. This calculator does not constitute financial, investment, or tax advice.

Which tax regime saves you more money?

For a gross annual salary of ₹12,00,000, your total tax under the New Tax Regime is ₹71,500, while your tax under the Old Tax Regime (with ₹3,75,000 in deductions) is ₹80,600. The New Tax Regime is more beneficial, saving you ₹9,100 in tax.

  • Recommended Choice: New Tax Regime (Saves ₹9,100).
  • New Regime Tax: ₹71,500 (Standard deduction: ₹75,000, Zero tax up to ₹7.75 Lakhs taxable income with Section 87A rebate).
  • Old Regime Tax: ₹80,600 (With 80C, 80D, NPS, HRA deductions).
  • Budget 2024 Rule: The New Tax Regime increased the standard deduction for salaried individuals to ₹75,000 and widened the 5% and 10% tax slabs, making it significantly more attractive for salaries up to ₹15–20 Lakhs unless you have heavy home loan interest or HRA.

How This Calculator Works

Applies the official CBDT tax slabs for FY 2024-25 / AY 2025-26, applies Section 87A rebate (tax = 0 if taxable income <= ₹7L in New Regime / <= ₹5L in Old Regime), and adds 4% Health & Education Cess.

New Regime: Tax on Slabs (0%, 5%, 10%, 15%, 20%, 30%) + 4% Cess vs Old Regime: Tax after Deductions (80C, 80D, 24b, HRA) + 4% Cess

Variables in Formula:

Gross Annual Salary: Total annual CTC / income from salary before any deductions (₹)
Standard Deduction: ₹75,000 in New Regime (Salaried) / ₹50,000 in Old Regime
Section 80C: Max ₹1,50,000 (EPF, ELSS, PPF, Life Insurance, Tuition Fees) in Old Regime
Section 80CCD(1B): Additional ₹50,000 deduction for NPS Tier-1 in Old Regime

Worked Step-by-Step Example

A salaried individual with ₹12,00,000 gross annual income claims ₹1.5L in 80C, ₹25k in 80D, and ₹1L in HRA under Old Regime vs standard ₹75k in New Regime.

New Regime Taxable (₹12L - ₹75k)₹11,25,000 => Tax: ₹70,200
Old Regime Taxable (₹12L - ₹3.25L)₹8,75,000 => Tax: ₹91,000
New Regime SavingsSaves ₹20,800 in tax!

Key takeaway: Even with ₹2.75 Lakhs in deductions, the New Tax Regime wins due to lower slab rates across all brackets.

Common Mistakes to Avoid

⚠ Forgetting the revised ₹75,000 Standard Deduction

Budget 2024 increased the standard deduction for salaried employees under the New Tax Regime from ₹50,000 to ₹75,000.

⚠ Locking money in suboptimal products just to save tax in Old Regime

Buying expensive traditional endowment insurance policies just to exhaust Section 80C yields poor 4-5% returns. The New Regime frees your cash to invest directly in equity mutual funds.

Frequently Asked Questions

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