PLAN WITH A CLEARER PICTURE

Your income.
Your options.
Your tax, explained.

Compare old and new regimes, account for eligible deductions and see how your income tax adds up.

FY 2025–26FY 2026–27All age groups

Calculate your tax

An accountant and a business owner reviewing financial records together — **Better decisions start with clarity.**For individuals, families and businesses.

01 Choose your year02 Add annual amounts03 Understand the breakdown

THE INCOME TAX CALCULATOR

Let’s work through your numbers.

Enter annual amounts in rupees. Your figures stay in this browser tab and are not saved or sent to us.

About the taxpayer

Financial yearTaxpayer categoryResidential statusDetermine status under tax law, not nationality. Enter only income taxable in India.Age during the financial yearHigher old-regime exemption applies only to resident individuals.How would you like to enter income?

Income for the year

Use gross salary including taxable benefits and employer NPS contributions. Employment pension belongs in salary; family pension has its own field.

Salary allowances & exemptions

Enter the eligible exempt portion already included in gross salary, not the full allowance received. HRA, LTA, gratuity, leave encashment and other exemptions depend on conditions and the selected year’s rules. Avoid double counting.

Property, business & other income

Property: enter the net income-head result after annual value, municipal taxes, the statutory 30% deduction and eligible interest. Include self-occupied interest only in the old-regime figure. Enter a loss with a minus sign. Business: use profit after allowable expenses and regime-specific adjustments, not turnover.

Deductions you can claim

Only enter qualifying amounts. Familiar 1961 Act section names are used as labels; corresponding 2025 Act provisions apply for FY 2026–27.

Investments, insurance & education

The self / spouse health-insurance group qualifies for the resident senior-citizen ₹50,000 limit.The parent group qualifies for the resident senior-citizen ₹50,000 limit.

80D: enter eligible insurance / medical amounts net of reimbursement. Preventive check-ups have a ₹5,000 combined sub-limit within the group limits; cash is allowed for check-ups, not premiums. Medical expenditure has additional conditions.

Employer NPS & additional deductions

Central or State Government employer (14% NPS salary limit in the old regime).

Employer NPS uses eligible basic salary plus qualifying DA: 14% in the new regime; 10% for other employers in the old regime. Do not duplicate this in other deductions. The combined employer-contribution perquisite rules must already be reflected in gross salary.

Capital gains & special cases

Equity and other capital gains

Individual / HUF standard Indian-rate cases only. Enter net positive gains after lawful exemptions and loss adjustments. For equity LTCG, enter the gain before the ₹1.25 lakh threshold; it is applied automatically. Enter ordinary slab-rate STCG in other income / ordinary taxable income instead.

The 12.5% other-LTCG field excludes cases entitled to the land / building pre-23 July 2024 indexed-tax comparison. Asset classification, cost, holding periods, STT conditions, grandfathering and capital-loss schedules must be determined before using these fields.

My case includes agricultural rate integration, VDA / crypto, winnings, treaty or special non-resident taxation, unresolved losses / clubbing, property grandfathering, or other special-rate income.

Select this if any apply: the calculator will explain why a complete result requires additional schedules.

Minimum tax & payments

MAT / AMT applicability

Minimum-tax treatment

MAT applies to eligible companies; AMT can apply when specified deductions are claimed. The new individual regime and eligible 22% / 15% company and co-operative regimes are exempt. This is not a book-profit or AMT adjustment worksheet.

Qualifying IFSC unit deriving income solely in convertible foreign exchange (9% minimum-tax rate).I need to use carried-forward MAT / AMT credit.

Results are before salary-arrears relief, foreign-tax relief, interest, late fees and penalties. Taxes paid do not reduce the underlying annual liability. Verify credits against your tax records.

KNOW WHAT IS INCLUDED

Useful detail.
Clear boundaries.

This is a planning calculator for the supported cases below. It does not replace the complete return schedules or determine whether you qualify for an exemption, concession or regime election.

Calculator, invoices and notebook arranged for reviewing accounts

Individuals, senior citizens & HUFs

Old / new slab comparison, resident and non-resident basic exemptions, employment and family-pension deductions, eligible allowance inputs, common deduction limits, employer NPS, property-loss limits, standard capital-gain rates, resident-individual rebate and marginal relief, surcharge, 4% cess and statutory rounding.

No rebate for HUFs or non-residents. New-regime rebates do not wipe out special-rate tax. Salary up to ₹12.75 lakh can result in no new-regime tax only where the ₹75,000 standard deduction applies and there is no other income changing the calculation.

Businesses & other taxpayer groups

Sole proprietors use Individual. Firms / LLPs and local authorities use their ordinary 30% rate. Companies can select normal or eligible concessional rates; co-operatives have normal, 22% and eligible manufacturing 15% options. AOP / BOI / AJP ordinary slabs require eligibility confirmation.

Enter precomputed ordinary taxable income. Manufacturing concessions here cover eligible manufacturing income only; other 22% / 30% or special-rate components require a separate calculation. MAT / AMT uses your verified adjusted base, with applicable surcharge and cess. Credits and FY 2026–27 credit-transition limits are not calculated.

Allowances and deductions: how to use the inputs

HRA and LTA inputs are eligible exemptions, not allowance totals. Use the applicable year’s conditions and payroll computation. Common exemption inputs may include eligible gratuity / leave encashment only to the extent permitted in both regimes.

The old-regime additional-deduction field accommodates independently computed eligible 80G / 80GGA / 80GGC donations, 80GG rent, 80DD / 80DDB / 80U disability or specified-disease deductions, eligible home-loan / electric-vehicle interest and other applicable deductions. Their qualifying-income, payment, disability, loan-date and certification tests are not automated.

The new-regime additional-deduction field is only for deductions expressly allowed for your case, such as eligible employer Agniveer or employment incentives. It cannot be used for ordinary 80C, personal NPS, 80D or HRA claims.

Cases that need additional schedules

Agricultural income rate integration, trusts / institutions, specified funds, treaty provisions, certain non-resident incomes, VDA / winnings, unexplained income, buyback and other special-rate treatment, foreign-tax or arrears relief, unresolved clubbing / losses and capital-gain grandfathering are not automated.

Results are withheld for selected complex cases, special-rate gains for business entities, capital gains above ₹50 lakh total income, enhanced surcharge with dividends, multiple gain types sharing unused basic exemption, or minimum-tax credits. Do not place unsupported income in an ordinary-income field to bypass these limits.

A lower estimated regime total is not an election recommendation. Business-income taxpayers face prescribed option deadlines and restrictions on switching regimes. Form filing and eligibility remain your responsibility.

CHECK THE SOURCE

Official references

Verified 9 September 2026. FY 2025–26 is shown as AY 2026–27 under the 1961 Act. FY 2026–27 is a tax year under the 2025 Act. Numbers are estimates based on the inputs and coverage stated above.

Individual rates & deductions ↗CBDT taxpayer rate tables ↗2025 Act, amended by Finance Act 2026 ↗Finance Act 2026 ↗CBDT tax-computation FAQs ↗Income Tax e-Filing portal ↗