Old vs New Regime Comparator
Both tax computations side by side on Budget 2025 rules — standard deduction, 87A rebate, marginal relief and your old-regime deductions — ending in one honest verdict.
Estimate only — verify with a CA
Tax rules change every budget and personal situations differ. Figures on this page are indicative estimates for planning, not tax advice. Always confirm your final numbers with a chartered accountant or the income-tax department before filing.Your annual figures
All amounts are yearly rupees. Monthly salary × 12 works fine.
Metro — 50% HRA cap in the old regime.
The base for the 10% rent test and slab math.
Leave 0 if your pay has no HRA component.
Enables the old-regime HRA exemption.
Bonus, interest, freelance income etc.
About
Two regimes, one question: what do your deductions actually buy?
Since the new regime became the default, the annual question is no longer 'which regime has better rates?' but 'what are my deductions worth?'. The new regime trades every Chapter VI-A deduction — 80C investments, health insurance, extra NPS, even the HRA exemption — for wider slabs, a bigger ₹75,000 standard deduction and a ₹60,000 rebate that zeroes out tax up to roughly ₹12.75 lakh of salaried income. Whether that trade favours you depends almost entirely on how much rent you pay against your salary and how disciplinedly you invest.
This comparator shows the full waterfall for both regimes rather than just two headline numbers: gross income, each deduction applied, taxable income, slab tax, rebate, marginal relief and cess. When your inputs sit near the ₹12-lakh boundary, watch the marginal-relief row — it can quietly save tens of thousands of rupees that flat calculators miss. And because the HRA exemption feeds the old-regime column automatically from your basic, rent and city, you get the true apples-to-apples picture instead of guessing.
Figures use Union Budget 2025 provisions for FY 2025-26 and run entirely inside your browser. They are estimates for planning — your CA sees nuances (employer NPS, arrears, special-rate income) that no simplified tool should pretend to handle.
How to
How to compare your regimes
- 1Enter your annual basic salary (monthly × 12 is fine).
- 2Add annual HRA received and annual rent paid, then pick your city for the metro cap.
- 3Enter any other income such as bonus or bank interest.
- 4Fill your real 80C, 80D and NPS amounts — they apply only in the old column.
- 5Read the full waterfall table; violet highlights the cheaper regime's totals.
- 6Note the savings figure, but confirm the final choice with your CA before filing.
FAQ
Frequently asked questions
Which financial year's slabs does this calculator use?
The slabs, standard deduction, rebate limits and marginal-relief rule reflect Union Budget 2025 provisions for FY 2025-26 (AY 2026-27). Tax rules change every budget, so treat results as planning estimates and verify with a CA before filing.
What is the Section 87A rebate in the new regime?
Budget 2025 raised the rebate to up to ₹60,000 of tax for resident individuals whose total income does not exceed ₹12,00,000. Combined with the ₹75,000 standard deduction, salaried income up to ₹12,75,000 effectively becomes tax-free. The old regime keeps its older rebate: up to ₹12,500 when income is within ₹5,00,000.
What is marginal relief near ₹12 lakh?
Without relief, someone earning slightly above ₹12 lakh could pay far more tax than someone just below it. Marginal relief caps the excess: tax cannot exceed the amount by which income exceeds ₹12,00,000. The calculator applies this automatically and shows it as a separate line when relevant.
Which deductions are not available under the new regime?
Most Chapter VI-A deductions — 80C, 80D, NPS 80CCD(1B), HRA exemption, LTA and similar — are exclusive to the old regime. The new regime allows only the standard deduction for salaried employees (plus employer NPS under 80CCD(2) which this estimate doesn't model).
Who should still choose the old regime?
Typically people with large deduction stacks: full ₹1.5L in 80C, health insurance under 80D, extra NPS, and substantial rent relative to salary so the HRA exemption is meaningful. Enter your real numbers above — if the old-regime column shows a lower total, that's your answer.
Which regime applies if I don't choose anything?
From FY 2023-24 onwards the new regime is the default for salaried employees. To use the old regime you must inform your employer during proof submission and opt for it while filing your return.
Does this include surcharge or capital gains?
No. Surcharge applies above ₹50 lakh of total income and capital-gains or F&O income is taxed at special rates outside the slab math — both are out of scope for this estimate. Salaried individuals below ₹50 lakh with interest-type other income will find the estimate accurate for their salary tax.
Is my income data safe here?
Completely. The comparison runs entirely in your browser; figures persist only in your own device's local storage between visits. Nothing is uploaded, logged or shared — there is no server component at all.
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