Enter your salary and the deductions you actually have, and see your tax under each regime for 2026-27, which one is lower, and how much more you would need to deduct for the old regime to win.
The new regime saves you ₹67,080 a year.
The old regime would only win with another ₹2,46,253 of deductions on top of what you have entered.
| Per year | New regime | Old regime |
|---|---|---|
| Gross income | ₹15,00,000 | ₹15,00,000 |
| Standard deduction | −₹75,000 | −₹50,000 |
| Professional tax | Not allowed | −₹2,500 |
| HRA exemption | Not allowed | −₹1,20,000 |
| Investments, up to ₹1.5 lakh | Not allowed | −₹1,50,000 |
| Health insurance, self and family | Not allowed | −₹25,000 |
| Taxable income | ₹14,25,000 | ₹11,52,500 |
Tax year 2026-27, for a resident individual, including rebate, surcharge and 4% cess. Amounts above each limit are left out. An estimate, not advice.
Take a salary of ₹15,00,000 with fairly typical deductions: ₹1,20,000 of HRA exemption, the full ₹1,50,000 of investments and ₹25,000 of health insurance. With the standard deduction and professional tax, the old regime takes ₹3,47,500 off income.
It is not enough. Tax comes to ₹97,500 under the new regime and ₹1,64,580 under the old, so the new regime saves ₹67,080 a year. The lower rates outweigh the deductions given up.
For the old regime to win, this person would need another ₹2,46,253 of deductions, for example home loan interest on the home they live in, on top of what they already claim. Most people do not have that much, which is why the new regime is the default.
It depends on your deductions. The new regime has lower rates and a ₹75,000 standard deduction but almost no other deductions. The old regime has higher rates but allows HRA, investments, health insurance and home loan interest. For most salaries the new regime wins unless your deductions are large. Enter yours to see which is lower.
The calculator works it out for you: if the new regime is cheaper, it shows how much more you would need in old regime deductions to bring old regime tax below it. If that figure is more than you could realistically claim, stay with the new regime.
Under the new regime, yes, for a resident individual: the rebate covers tax on taxable income up to ₹12 lakh, which is a salary of ₹12.75 lakh after the standard deduction. Just above ₹12 lakh, marginal relief means you never pay more tax than the income above the limit. The rebate does not cover income taxed at special rates, such as capital gains on shares.
For salaried people, mainly the ₹75,000 standard deduction and the employer's contribution to NPS, up to 14% of basic pay and DA. HRA exemption, investments, health insurance and home loan interest on a home you live in are old regime only.
Only in the old regime. People aged 60 to 79 pay no tax on the first ₹3 lakh instead of ₹2.5 lakh, people aged 80 and over on the first ₹5 lakh, and seniors can claim up to ₹50,000 for health insurance. The new regime treats every age the same.
If your income is from salary and you have no business income, yes: you can choose either regime each year when you file your return. The choice you give your employer only decides how much tax is deducted from salary during the year. People with business income can switch back to the new regime only once.
Yes, if you have no business income. File your return under the old regime with your deductions, and any extra tax deducted during the year comes back as a refund.
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