Enter Income & Deductions

Old Tax Regime Deductions
PPF, EPF, ELSS, LIC, Home Loan Principal, etc.
Maximum allowed is тВ╣1,50,000. Capped.
Health Insurance Premium.
Maximum allowed is тВ╣1,00,000. Capped.
Interest on Self-Occupied Home Loan.
Maximum allowed is тВ╣2,00,000. Capped.
House Rent Allowance Exemption amount.
Education Loan (80E), Charity (80G), LTA, etc.
Employer NPS contribution (max 10% of salary, allowed in both).
Recommended Regime
New Tax Regime
You save тВ╣ 28,600 by choosing the New Tax Regime!

Deductions Breakeven Analysis

Your current Old Regime deductions are тВ╣ 1,75,000. You need total deductions of at least тВ╣ 2,50,000 to make the Old Tax Regime more beneficial.

Tax Particulars Old Tax Regime New Tax Regime (Default)
Gross Annual Income тВ╣ 8,00,000 тВ╣ 8,00,000
Standard Deduction тВ╣ 50,000 тВ╣ 75,000
Deductions & Exemptions тВ╣ 1,75,000 тВ╣ 0
Net Taxable Income тВ╣ 5,75,000 тВ╣ 7,25,000
Tax at Slab Rates тВ╣ 27,500 тВ╣ 16,250
Section 87A Rebate тВ╣ 0 тВ╣ 16,250
Section 87A Marginal Relief тВ╣ 0 тВ╣ 0
Surcharge тВ╣ 0 тВ╣ 0
Surcharge Marginal Relief тВ╣ 0 тВ╣ 0
Health & Ed Cess (4%) тВ╣ 1,100 тВ╣ 0
Total Tax Payable тВ╣ 28,600 тВ╣ 0

Old Tax Regime

Slab Range Rate Taxable in Slab Slab Tax

New Tax Regime

Slab Range Rate Taxable in Slab Slab Tax

Comparison of Tax Slabs (FY 2026-27 / AY 2027-28)

The Union Budget has made the New Tax Regime the default scheme, offering significantly lowered tax slabs, a higher Section 87A rebate, and an increased Standard Deduction. However, you forfeit most deductions. The Old Tax Regime keeps higher tax rates but allows you to reduce taxable income using dynamic savings.

New Tax Regime Slabs (Default u/s 115BAC)

Taxable Income Slab (тВ╣) Tax Rate
Up to 4,00,000Nil (0%)
4,00,001 to 8,00,0005%
8,00,001 to 12,00,00010%
12,00,001 to 16,00,00015%
16,00,001 to 20,00,00020%
20,00,001 to 24,00,00025%
Above 24,00,00030%

*Standard Deduction of тВ╣75,000 automatically applies to salaried individuals.

Old Tax Regime Slabs (For Age < 60 Years)

Taxable Income Slab (тВ╣) Tax Rate
Up to 2,50,000Nil (0%)
2,50,001 to 5,00,0005%
5,00,001 to 10,00,00020%
Above 10,00,00030%

*Standard Deduction of тВ╣50,000 automatically applies to salaried individuals.

How to Determine Your Breakeven Deduction Point

The Breakeven Deduction Point is the threshold of tax-saving investments at which your tax under both regimes becomes identical. If you can invest more than the breakeven amount, choose the Old Tax Regime. Otherwise, the New Tax Regime is mathematically better.

For salaried individuals, typical breakeven thresholds are:

  • Gross Income up to тВ╣12.75L: The New Regime is almost always better (tax is zero or minimal due to тВ╣12L rebate + standard deduction).
  • Gross Income тВ╣15 Lakhs: Breakeven deductions are approx. тВ╣3,50,000.
  • Gross Income тВ╣20 Lakhs: Breakeven deductions are approx. тВ╣4,25,000.
  • Gross Income тВ╣25 Lakhs+: Breakeven deductions rise to тВ╣4,50,000 to тВ╣5,50,000.

Common Old Regime deductions include Section 80C (PPF/LIC/EPF) up to тВ╣1.5L, Section 80D (Health Insurance) up to тВ╣50k-1L, Section 24b (Home Loan Interest) up to тВ╣2L, and HRA (House Rent Allowance).

Frequently Asked Questions (FAQ)

Which tax regime is better for FY 2026-27?
For most middle-income taxpayers who do not invest heavily in tax-saving instruments, the New Tax Regime is better due to lower rates and a тВ╣75,000 standard deduction. However, if you claim significant deductions like HRA, 80C, and home loan interest (exceeding тВ╣3.5L to тВ╣4.5L total), the Old Regime may be more beneficial.
What is the standard deduction for FY 2026-27?
Salaried individuals and pensioners get a standard deduction of тВ╣75,000 under the New Tax Regime and тВ╣50,000 under the Old Tax Regime for the financial year 2026-27.
Can I switch between the old and new tax regimes?
Yes, salaried individuals without business income can switch between the Old and New Tax Regimes every year at the time of filing their Income Tax Return (ITR). If you have business income, you can switch back to the Old Regime only once in a lifetime.

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