Comparison · FY 2026-27
India: old versus new regime
The new regime has lower slab rates but removes most deductions. The old regime keeps HRA, Section 80C, 80D and home loan interest, but charges higher rates. The table applies the FY 2026-27 rules, including the standard deduction, the Section 87A rebate and the 4% health and education cess, to a range of salaries.
Swipe sideways to compare all columns.
| Gross salary | New regime tax | Old regime tax | Lower tax |
|---|---|---|---|
| INR 5,00,000 | INR 0 (lowest) | INR 0 (lowest) | Same |
| INR 7,50,000 | INR 0 (lowest) | INR 54,600 | New regime |
| INR 10,00,000 | INR 0 (lowest) | INR 1,06,600 | New regime |
| INR 12,00,000 | INR 0 (lowest) | INR 1,63,800 | New regime |
| INR 15,00,000 | INR 97,500 (lowest) | INR 2,57,400 | New regime |
| INR 20,00,000 | INR 1,92,400 (lowest) | INR 4,13,400 | New regime |
| INR 25,00,000 | INR 3,19,800 (lowest) | INR 5,69,400 | New regime |
| INR 30,00,000 | INR 4,75,800 (lowest) | INR 7,25,400 | New regime |
| INR 50,00,000 | INR 10,99,800 (lowest) | INR 13,49,400 | New regime |
What this means
Read it as a break-even guide: at each salary, the cheaper regime is highlighted. If your deductions push you above the break-even point, the old regime can still win — the calculator lets you test your own figures.
- Highlighted figures are the lowest estimate in that row, not a recommendation.
- All figures are annual and rounded to whole currency units.
- Change the salary, year or options in the calculator for your own result.
Common questions
Which regime is better at most salaries?
For salaries from about INR 5 lakh to INR 15 lakh with no special deductions, the new regime is usually cheaper because of the higher rebate and lower rates. The old regime needs substantial deductions to catch up.
Does this include HRA and 80C?
No. The table uses only the standard deduction. Deductions under the old regime would reduce its tax further, which is why the calculator asks you to apply your own figures.
Why is the old regime shown as cheaper at some salaries?
At lower salaries the old regime can still be cheaper because its 5% band starts at INR 2.5 lakh and the rebate applies up to INR 5 lakh. Above that, the new regime generally pulls ahead unless deductions are large.