Indian Income Tax Calculator
Mathematical collision between New vs Old regime (FY 2025-26)
Profile & Deductions
Basic Pay + DA + Allowances (before standard exemption)
No (<60 Years)
Yes (60+ Years)
Available under Old Regime calculation only.
House Rent Allowance directly influences Old Regime logic. 0 if none.
Non-Metro (40%)
Metro (50%)
PF, ELSS, LIC, PPF (Max 1.5L)
Health Insurance
Extra 50k max. Old Regime only.
Exempt in Both Regimes.
Capital Gains & Assets
Taxed at 20% flat rate
Taxed at 12.5% (>1.25L exempt)
FY 25-26 Tax Comparison
Cheaper Option
Old Regime
₹0
Uses customized deductions
Cheaper Option
New Regime
₹0
No flexible deductions applied
| Mathematical Step | Old Regime | New Regime |
|---|---|---|
| Gross Salary | ₹0 | ₹0 |
| Standard Deduction | -₹50,000 | -₹75,000 |
| HRA Exemption | -₹0 | - |
| LTA Exemption | -₹0 | - |
| 80C + 80D Deductions | -₹0 | - |
| NPS (80CCD) Deductions | -₹0 | -₹0 |
| Net Taxable Income | ₹0 | ₹0 |
| Base Tax Over Slabs | ₹0 | ₹0 |
| Capital Gains Tax (STCG/LTCG) | ₹0 | ₹0 |
| Section 87A Rebate | ₹0 | ₹0 |
| Health & Education Cess (4%) | ₹0 | ₹0 |