Old vs New Tax Regime Comparison Calculator

Compare your tax liability under both regimes and find out which one saves you more money for Assessment Year 2026-27.

Enter Your Details

Deductions (Old Regime)

Max: ₹1,50,000
Max: ₹50,000
Max: ₹2,00,000

Comparison Results

Enter your details above to compare both tax regimes.

How It Works

This calculator compares your tax liability under both old and new tax regimes to help you choose the better option.

New Regime Slabs (AY 2026-27)

₹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 Rebate u/s 87A: Up to ₹60,000 (if income ≤ ₹12L)

Old Regime Slabs (Below 60)

₹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 Rebate u/s 87A: Up to ₹12,500 (if income ≤ ₹5L) + All deductions: 80C, 80D, HRA, 24(b), etc.

Examples

1 Low Deductions - New Regime Better

Inputs

Gross Salary: ₹12,00,000 | Basic: ₹4,80,000 | 80C: ₹50,000 | No HRA claim

Calculation

Old Regime: Taxable = ₹12L - 50K (SD) - 50K (80C) = ₹11L → Tax ≈ ₹1,17,000

New Regime: Taxable = ₹12L - 75K (SD) = ₹11.25L → Tax = ₹0 (Rebate applies)

Result

New Regime saves ₹1,17,000

2 High Deductions - Old Regime Better

Inputs

Gross: ₹20L | Basic: ₹8L | HRA: ₹3.2L | Rent: ₹2.4L (Metro) | 80C: ₹1.5L | 80D: ₹50K | 24(b): ₹2L

Calculation

Old Regime: HRA Exempt ≈ ₹1.6L | Total Deductions ≈ ₹6.1L | Taxable ≈ ₹13.9L → Tax ≈ ₹2,08,000

New Regime: Taxable = ₹20L - 75K = ₹19.25L → Tax ≈ ₹2,95,000

Result

Old Regime saves ₹87,000

Frequently Asked Questions

It depends on your deductions. If you have significant deductions under 80C (₹1.5L), 80D, HRA exemption, and home loan interest (₹2L), the old regime may save more tax. If you have minimal deductions, the new regime with its lower tax rates and higher rebate limit (₹12L income = zero tax) is often better.

Salaried individuals can switch between regimes every financial year. However, those with business or professional income can only switch once in their lifetime from new to old regime.

The standard deduction in the new regime for AY 2026-27 is ₹75,000 for salaried individuals and pensioners (increased from ₹50,000 in old regime).

No, HRA exemption under Section 10(13A) is not available in the new tax regime. This is one of the key deductions you give up when choosing the new regime.

In the new regime for AY 2026-27, if your total taxable income is up to ₹12,00,000, you can claim a rebate of up to ₹60,000 under section 87A, effectively making your tax zero.

In new regime, you cannot claim: HRA exemption, LTA, Section 80C (PPF, ELSS, etc.), 80D (except employer NPS), 80E (education loan interest), 80G (donations), Section 24(b) for self-occupied property, and most other Chapter VI-A deductions.

No, employer's contribution to NPS (up to 14% of salary for government employees, 10% for others) remains tax-free even in the new regime under Section 80CCD(2).

Yes, surcharge rates (based on income level) and health & education cess (4% on tax + surcharge) apply similarly to both regimes.

⚠️ Disclaimer: This calculator is for estimation purposes only. Actual tax liability depends on the Income-tax Act, Rules, and latest notifications. Always verify your calculations on the official e-Filing portal (incometax.gov.in) and consult a qualified tax professional for personalized advice.