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Income tax slabs FY 2025-26
Assessment year 2026-27. New regime is default. Confirm on incometax.gov.in.
New tax regime (default)
| Taxable income | Rate |
|---|---|
| Up to ₹4,00,000 | Nil |
| ₹4,00,001 – ₹8,00,000 | 5% |
| ₹8,00,001 – ₹12,00,000 | 10% |
| ₹12,00,001 – ₹16,00,000 | 15% |
| ₹16,00,001 – ₹20,00,000 | 20% |
| ₹20,00,001 – ₹24,00,000 | 25% |
| Above ₹24,00,000 | 30% |
Standard deduction for salaried: ₹75,000. Section 87A: taxable income up to ₹12,00,000 can be zero tax (about ₹12.75L gross after standard deduction). Then 4% health and education cess.
Old tax regime (below 60)
| Taxable income | Rate |
|---|---|
| Up to ₹2,50,000 | Nil |
| ₹2,50,001 – ₹5,00,000 | 5% |
| ₹5,00,001 – ₹10,00,000 | 20% |
| Above ₹10,00,000 | 30% |
Senior citizens (60–80): exemption ₹3,00,000. Super senior (80+): ₹5,00,000. Standard deduction ₹50,000. 87A rebate ₹12,500 if taxable income ≤ ₹5,00,000. 80C, HRA and home-loan interest still live here.