Surcharge & Cess Calculator
Calculate surcharge and health & education cess on your income tax for high-income earners.
Calculate Surcharge & Cess
Surcharge & Cess Breakdown
Enter income and basic tax to calculate.
Surcharge Rates (AY 2026-27)
New Tax Regime
Old Tax Regime
Health & Education Cess
Special Rules
- LTCG 112A Cap: For LTCG on listed equity/equity MF, surcharge is capped at 15%
- Marginal Relief: Ensures surcharge doesn't exceed excess income above threshold
- Dividend Income: Surcharge capped at 15% on dividend income for AY 2024-25 onwards
Examples
Basic Tax: ₹39,00,000
Surcharge @ 15%: ₹5,85,000
Tax + Surcharge: ₹44,85,000
Cess @ 4%: ₹1,79,400
Total Tax
₹46,64,400
FAQs
Surcharge is an additional tax on income tax, applicable to high-income individuals. It's calculated as a percentage of basic income tax.
Surcharge applies when total income exceeds ₹50 lakh. Rate varies from 10% to 37% depending on income level and regime.
It's a 4% cess on (Income Tax + Surcharge), applicable to all taxpayers regardless of income. It funds health and education programs.
Yes, in new regime maximum surcharge is 25% (for income above ₹2 crore). The 37% slab doesn't exist in new regime.
Marginal relief ensures that additional tax due to surcharge doesn't exceed the additional income above the threshold. Example: If income is ₹51 lakh, additional tax won't exceed ₹1 lakh.
Yes, for LTCG under section 112A (listed equity), surcharge is capped at 15% regardless of total income.
No, health and education cess is not deductible while computing taxable income.
Total Tax = Basic Tax on Slabs - Rebate 87A + Surcharge + Cess (4% on tax + surcharge)