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Income Tax Slab Rates
Slab rates for individuals under the old and new regimes for FY 2025-26 (AY 2026-27).
As of FY 2025-26
New regime (default), all ages
| Total income | Rate |
|---|---|
| Up to ₹4,00,000 | Nil |
| ₹4,00,001 to ₹8,00,000 | 5% |
| ₹8,00,001 to ₹12,00,000 | 10% |
| ₹12,00,001 to ₹16,00,000 | 15% |
| ₹16,00,001 to ₹20,00,000 | 20% |
| ₹20,00,001 to ₹24,00,000 | 25% |
| Above ₹24,00,000 | 30% |
Old regime, below 60 years
| Total income | Rate |
|---|---|
| Up to ₹2,50,000 | Nil |
| ₹2,50,001 to ₹5,00,000 | 5% |
| ₹5,00,001 to ₹10,00,000 | 20% |
| Above ₹10,00,000 | 30% |
Old regime, 60 to 80 years (senior citizen)
| Total income | Rate |
|---|---|
| Up to ₹3,00,000 | Nil |
| ₹3,00,001 to ₹5,00,000 | 5% |
| ₹5,00,001 to ₹10,00,000 | 20% |
| Above ₹10,00,000 | 30% |
Old regime, 80 years and above (super senior citizen)
| Total income | Rate |
|---|---|
| Up to ₹5,00,000 | Nil |
| ₹5,00,001 to ₹10,00,000 | 20% |
| Above ₹10,00,000 | 30% |
- Standard deduction on salary and pension: ₹75,000 under the new regime, ₹50,000 under the old regime.
- Rebate under section 87A: up to ₹60,000 when total income does not exceed ₹12,00,000 under the new regime (with marginal relief just above that), and up to ₹12,500 when total income does not exceed ₹5,00,000 under the old regime.
- Surcharge, new regime: 10% on income above ₹50,00,000, 15% on income above ₹1,00,00,000, 25% on income above ₹2,00,00,000.
- Surcharge, old regime: 10% on income above ₹50,00,000, 15% on income above ₹1,00,00,000, 25% on income above ₹2,00,00,000, 37% on income above ₹5,00,00,000.
- Health and education cess: 4% on tax plus surcharge.
For illustration only. Please consult your chartered accountant for advice specific to you.
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