What this calculator does
This page helps you estimate the likely result for Old vs New Tax Regime Comparison Calculator from the details entered in the calculator below. Treat the output as a planning estimate, not as a substitute for the final filing computation.
Inputs explained
- Gross Salary (Annual) * ?: Use the figure relevant to your case and keep the unit consistent with the form.
- Basic Salary (Annual) * ?: Use the figure relevant to your case and keep the unit consistent with the form.
- HRA Received (Annual): Use the figure relevant to your case and keep the unit consistent with the form.
- Rent Paid (Annual): Use the figure relevant to your case and keep the unit consistent with the form.
- City Type: Use the figure relevant to your case and keep the unit consistent with the form.
How it works / Method
The calculator uses the values you enter, applies the relevant rule logic for this topic, and updates the result summary immediately after calculation.
Formula or calculation logic
Enter Your Details
Deductions (Old Regime)
Comparison Results
Enter your details above to compare both tax regimes.
Step-by-step example
- Enter gross salary such as e.g., 1500000 and basic salary such as e.g., 600000.
- Add HRA, rent, and old-regime deductions that apply to your case.
- Click the calculate button and review the Comparison Results panel.
Use cases
- Decide which regime may be better before payroll declaration or ITR filing.
- Test how HRA, 80C, 80D, or home-loan interest affect the comparison.
- Review break-even points for different salary and deduction combinations.
Assumptions & limitations
- Results are estimates only and should be checked against the correct FY and AY rules.
- This page does not validate every exemption condition, document requirement, or edge case.
- Verify the latest filing rules before submitting returns, proofs, or tax payments.
Sources & references
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)
Old Regime Slabs (Below 60)
Examples
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
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.