Marginal Relief & Surcharge Calculator
Instantly calculate your Income Tax liability, Surcharge, and Marginal Relief. Support for both New (Section 115BAC) and Old Tax Regimes for Financial Year 2026-27 (AY 2027-28).
Last Updated: April 18, 2026
| Income Range | New Regime Surcharge | Old Regime Surcharge |
|---|---|---|
| Up to ₹50 Lakhs | Nil | Nil |
| > ₹50 Lakhs to ₹1 Crore | 10% | 10% |
| > ₹1 Crore to ₹2 Crores | 15% | 15% |
| > ₹2 Crores to ₹5 Crores | 25% | 25% |
| > ₹5 Crores | 25% (Capped) | 37% |
- Tax on EXACTLY ₹50,00,000: ₹13,00,000 (No Surcharge)
- Base Tax on ₹51,00,000: ₹13,30,000
- Plus Surcharge (10% of ₹13,30k): ₹1,33,000
- Total Tax without relief: ₹14,63,000
Here, the extra income is only ₹1,00,000, but the tax increased by ₹1,63,000 over the ₹50L mark!
To fix this, Marginal Relief = Excess Tax (₹1.63L) - Excess Income (₹1L) = ₹63,000.
Final Tax = ₹14.63L - ₹63K = ₹14,00,000 (+ 4% Cess).
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