Income Tax Calculator — FY 2025-26 (AY 2026-27)
Includes rebate, marginal relief, surcharge & cess.
📊 Income Tax Slabs FY 2025-26
New Regime (default)
| Taxable Income (₹) | Rate |
|---|---|
| Up to 4,00,000 | Nil |
| 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% |
Old Regime (basic slabs)
| Age & Income Range (₹) | Rate |
|---|---|
| Up to 2,50,000 (Age < 60) | Nil |
| 2,50,001 – 5,00,000 | 5% |
| 5,00,001 – 10,00,000 | 20% |
| Above 10,00,000 | 30% |
| Up to 3,00,000 (Age 60-79) | Nil |
| Up to 5,00,000 (Age 80+) | Nil |
💰 Surcharge Slabs (all regimes)
| Total Income (₹) | Surcharge Rate |
|---|---|
| Up to 50,00,000 | Nil |
| 50,00,001 – 1,00,00,000 | 10% |
| 1,00,00,001 – 2,00,00,000 | 15% |
| 2,00,00,001 – 5,00,00,000 | 25% |
| Above 5,00,00,000 | 37% |
⚖️ Marginal relief applies: tax increase due to surcharge cannot exceed the amount by which income exceeds the threshold.
Note: This calculator is indicative. Special incomes (capital gains taxed separately), rebate/exemption exceptions, tax credits/TDS not handled.
Implementation notes:
- New regime standard deduction for salaried = ₹75,000; Old regime standard deduction = ₹50,000 (salaried only).
- Rebate: taxable income ≤ ₹12,00,000 → rebate up to ₹60,000 (applied as min(tax, 60000)).
- Marginal relief windows (new regime): salaried up to ₹13,50,000; non-salaried up to ₹12,75,000 — calculator applies relief in that small window as requested.
- Surcharge bands & marginal relief for surcharge are applied per standard rules (50L,1Cr,2Cr,5Cr). Cess = 4%.