Enter the income and the deductions once — the tax under both
regimes comes side by side, slab by slab, with the 87A rebate,
surcharge and marginal relief worked out the same way as
the PaisaMatch Plus desktop app.
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All calculations happen in your browser — nothing is sent
Taxpayer
Old regime
New regime
Slab-wise working
Income
Rate
Tax
Rules this calculator applies
Total income = gross total income minus that regime’s
deductions, rounded to the nearest ₹10 (section 288A).
Rebate under 87A (resident individuals only, not HUFs): no
tax up to the limit in the new
regime and the limit in the old.
Just above the new-regime limit, marginal relief applies: the
tax cannot be more than the income above the limit.
Surcharge from ₹50
lakh, with marginal relief at every step — the tax and
surcharge together cannot rise by more than the income above the
step. The new regime stops at 25%.
Health & education cess of 4% on tax plus surcharge; the total is rounded to ₹10.
Which regime is better?
It depends almost entirely on the deductions. The new regime has lower
slab rates but allows very few deductions; the old regime has higher
rates but lets you claim 80C, 80D, HRA, home-loan interest and the
rest. Enter the deductions you would really claim under each and the
table shows the answer for that income — the choice is still the
taxpayer’s (or the CA’s).
What this calculator does not do
Income taxed at special rates — capital gains under 111A/112/112A, lottery winnings — is not separated out. Enter only normal income, or the answer will be too high.
Firms, LLPs and companies are taxed at a flat rate and are not covered here; the desktop app computes them from the trial balance.
Surcharge on dividend and capital gains is capped at 15% in the law; that cap is not applied here.
From FY 2026‑27 the Income-tax Act 2025 applies and section numbers have changed. This calculator keeps the Finance Act 2025 rates and the old section names — confirm the new Act’s numbering and that year’s rates.