Income Tax Calculator AY 2025-26 (Old vs New Tax Regime)

Income Tax Calculator (AY 2025-26)

Compares Old vs New Tax Regime (FY 2024-25)

Note: Rules shown are for Assessment Year 2025-26 (Financial Year 2024-25).

Personal Information

Income Details (Annual)

Enter total salary. Standard Deduction (if Salary > 0): ₹50,000 (Old Regime), ₹75,000 (New Regime).
Enter the exempt amount calculated as per HRA rules (requires rent paid, salary structure, city). This reduces Salary Income **only under the Old Regime**.

Income from House Property

Select property status. Assumes one property.
Enter actual annual rent. GAV is Nil for Self-Occupied.
Max deduction ₹2 Lakh for Self-Occupied under both regimes. No limit for Let Out (but loss set-off against other income capped at ₹2L per year).

Other Income Sources

Gains taxed at normal slab rates (special rates not handled).
Gains taxed at normal slab rates (special rates like 112/112A not handled).
Includes savings interest (relevant for 80TTA/TTB).

Deductions under Chapter VI-A

Note: Most deductions below (except limited NPS) are primarily available only under the **Old Tax Regime**.

Combined Limit: Max ₹1,50,000 (Old Regime Only)
Additional Deduction: Max ₹50,000 (Old Regime Only)
Max 10% of Salary (Basic+DA). Available under **Both Regimes**. (Note: Included in Gross Salary first).
Max ₹25k (or ₹50k if self/spouse >= 60). (Old Regime Only)
(Old Regime Only)
Affects Parent's 80D limit: Max ₹25k (<60) or ₹50k (>=60). (Old Regime Only)
Enter total interest included in 'Other Sources'. Limit applied based on age: ₹10k (80TTA) or ₹50k (80TTB for Sr. Citizen). (Old Regime Only)
Actual interest paid (max 8 years). No upper limit. (Old Regime Only)
Enter sum of other eligible deductions (check limits). (Primarily Old Regime Only)