Old regime
₹1,06,600including 4% health & education cess
- Taxable income
- ₹9,50,000
- Standard deduction
- ₹50,000
- Other deductions used
- ₹2,00,000
- Slab tax
- ₹1,02,500
- Rebate / 87A relief
- −₹0
- Surcharge
- ₹0
- Cess
- ₹4,100
Compare both regimes using the current slabs, standard deduction, rebate under section 87A, surcharge and cess.
Updated: 24 July 202601
Your profile
Enter the relevant annual figures.
₹
Standard deduction is applied automatically.₹
Enter a loss with a minus sign.₹
₹
Exclude capital gains, lottery, VDA and other special-rate income.₹
For example: eligible HRA, 80C, 80D, 80CCD(1B), 80G and home-loan interest.₹
Section 80CCD(2), subject to statutory limits.Indicative result
New regime presently appears lower.
Estimated difference: ₹1,06,600
Gross figures entered₹12,00,000
New regimeLower estimate
₹0including 4% health & education cess
- Taxable income
- ₹11,25,000
- Standard deduction
- ₹75,000
- Other deductions used
- ₹0
- Slab tax
- ₹52,500
- Rebate / 87A relief
- −₹52,500
- Surcharge
- ₹0
- Cess
- ₹0
What the comparison covers
The arithmetic is simple. The regime decision may not be.
The calculator applies AY 2026-27 slab rates, the ₹50,000 old-regime and ₹75,000 new-regime standard deduction, applicable section 87A rebate or marginal relief, surcharge and 4% cess.
Capital gains, VDA, lottery, unexplained income and other special-rate income are deliberately excluded because their rate, surcharge cap and rebate treatment require separate computation.
View AY 2026-27 rates on the Income Tax Department website ↗