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MyTaxPlanner logoMyTaxPlannerFY 2025-26 · AY 2026-27

Step 3 of 3

Regime comparison

Choose the OLD REGIME. Opting for the new regime would increase your tax by ₹30,701.

Recommended: old regime
Saving ₹30,701
Confidence 68%
Break-even deductions ₹0
  • • Your total deductions and exemptions under the old regime come to ₹7,50,000.
  • • Your deductions of ₹3,33,000 exceed the break-even level of about ₹0, so the old regime's lower taxable income wins.
  • • HRA and LTA exemptions of ₹4,17,000 are only available under the old regime.
  • • Effective tax rate: 16.92% under the old regime vs 14.43% under the other.

Old regime — full working

  1. Gross salary (including perquisites & ESOP/RSU)₹26,84,000
  2. Less: salary exemptions₹-4,17,000
  3. Less: standard deductionu/s 16(ia)₹-50,000
  4. Less: professional taxu/s 16(iii)₹-2,400
  5. Income from salary₹22,14,600
  6. Self-occupied house — interestu/s 24(b)₹-2,00,000

    Capped at ₹2,00,000 under the old regime; not allowed under the new regime.

  7. Income / (loss) from house property₹-2,00,000
  8. Income from other sources₹76,000
  9. Gross total income₹22,10,600
  10. Less: Chapter VI-A deductions₹-3,33,000
  11. Total taxable income₹18,77,600
  12. ₹2,50,000 – ₹5,00,000 @ 5%₹12,500

    ₹2,50,000 taxed at 5%

  13. ₹5,00,000 – ₹10,00,000 @ 20%₹1,00,000

    ₹5,00,000 taxed at 20%

  14. Above ₹10,00,000 @ 30%₹2,27,280

    ₹7,57,600 taxed at 30%

  15. STCG on listed equity / equity MF @ 20%u/s 111A₹13,000
  16. LTCG on listed equity / equity MF (after ₹1,25,000 exemption) @ 12.5%u/s 112A₹6,875
  17. Tax before rebate₹3,59,655
  18. Health & education cess @ 4%₹14,386
  19. Total tax liability₹3,74,041
  20. Less: TDS, advance tax & self-assessment tax₹-3,89,600

New regime — full working

  1. Gross salary (including perquisites & ESOP/RSU)₹26,84,000
  2. Less: standard deductionu/s 16(ia)₹-75,000
  3. Income from salary₹26,09,000
  4. Income from other sources₹76,000
  5. Gross total income₹28,05,000
  6. Less: Chapter VI-A deductions₹-54,000

    Under section 115BAC most Chapter VI-A deductions are not available; 80CCD(2) is.

  7. Total taxable income₹27,51,000
  8. ₹4,00,000 – ₹8,00,000 @ 5%₹20,000

    ₹4,00,000 taxed at 5%

  9. ₹8,00,000 – ₹12,00,000 @ 10%₹40,000

    ₹4,00,000 taxed at 10%

  10. ₹12,00,000 – ₹16,00,000 @ 15%₹60,000

    ₹4,00,000 taxed at 15%

  11. ₹16,00,000 – ₹20,00,000 @ 20%₹80,000

    ₹4,00,000 taxed at 20%

  12. ₹20,00,000 – ₹24,00,000 @ 25%₹1,00,000

    ₹4,00,000 taxed at 25%

  13. Above ₹24,00,000 @ 30%₹69,300

    ₹2,31,000 taxed at 30%

  14. STCG on listed equity / equity MF @ 20%u/s 111A₹13,000
  15. LTCG on listed equity / equity MF (after ₹1,25,000 exemption) @ 12.5%u/s 112A₹6,875
  16. Tax before rebate₹3,89,175
  17. Health & education cess @ 4%₹15,567
  18. Total tax liability₹4,04,742
  19. Less: TDS, advance tax & self-assessment tax₹-3,89,600

Side by side

Old versus new regime computation for FY 2025-26
ParticularsOld regimeNew regime
Gross total income₹22,10,600₹28,05,000
Salary exemptions₹4,17,000₹0
Chapter VI-A deductions₹3,33,000₹54,000
Total taxable income₹18,77,600₹27,51,000
Tax at slab rates₹3,39,780₹3,69,300
Tax at special rates₹19,875₹19,875
Rebate u/s 87A₹0₹0
Marginal relief₹0₹0
Surcharge₹0₹0
Health & education cess₹14,386₹15,567
Total tax liability₹3,74,041₹4,04,742
Taxes already paid₹3,89,600₹3,89,600
Balance payable₹0₹15,142
Refund due₹15,559₹0
Effective tax rate16.92%14.43%
Average tax rate19.92%14.71%