Salary & Income Tax Calculator (India)

Calculate your monthly net take-home salary and compare tax liabilities under Old and New Regimes (FY 2025-26 & FY 2026-27).

Salary Structure

Annual CTC (₹) Monthly Equivalent: ₹1,00,000
Basic Salary (% of CTC)
HRA (% of Basic)

Tax Deductions (Old Regime)

Monthly Rent Paid (₹)
Rent Location (City)
Other 80C Deductions (₹/year) PPF, LIC, ELSS, NSC, etc. (EPF automatically added. Capped at ₹1.5L)
Health Insurance 80D (₹)
Home Loan Interest Sec 24 (₹)

Take-Home Pay Comparison

Old Tax Regime
₹89,500 /mo
Yearly Take-home: ₹10,74,000
New Tax Regime
₹91,250 /mo
Yearly Take-home: ₹10,95,000
You save ₹21,000 annually by selecting the New Regime.

Detailed Calculation Breakdown

Component Old Regime New Regime
Gross Annual Salary ₹11,78,400 ₹11,78,400
Standard Deduction - ₹50,000 - ₹75,000
HRA Exemption - ₹1,20,000 Not Allowed
Sec 80C Deductions - ₹71,600 Not Allowed
Other Exemptions (80D/24) - ₹15,000 Not Allowed
Professional Tax - ₹2,400 - ₹2,400
Net Taxable Income ₹9,19,400 ₹11,01,000
Annual Income Tax (inc. Cess) ₹1,00,235 ₹67,808
EPF Employee Share (12%) - ₹21,600 - ₹21,600
Monthly Take-Home Cash ₹87,680 ₹90,382

Monthly Salary Structure Breakdown

Basic Salary ₹50,000
HRA Allowance ₹25,000
Special / Other Allowance ₹23,200
Gross Monthly Salary ₹98,200
Employee PF (deduction) - ₹1,800
Professional Tax (deduction) - ₹200

How to Use Salary Calculator

  1. Enter your Annual CTC (Cost to Company) or monthly pay using the input controls.
  2. Adjust basic salary and HRA percentage ratios to match your corporate payslip layout.
  3. Indicate if Employer EPF contribution is included in the stated CTC.
  4. Input your monthly rent and select your city type to automatically calculate HRA tax exemption under the Old Regime.
  5. Add other tax deductions under Section 80C (like LIC, PPF) or Section 80D (health insurance) for the Old Regime analysis.
  6. Review the side-by-side comparison panel showing Old vs New tax regime values to choose the better scheme.

Key Features & Privacy Guarantee

  • Calculates HRA tax exemption using official three-tier Indian taxation formulas.
  • Supports latest FY 2025-26 & FY 2026-27 New Tax Regime rules (incorporating ₹75k standard deduction and up to ₹7L rebate).
  • Provides side-by-side comparisons of tax liabilities, EPF savings, and monthly take-home payouts.
  • Fully customizable Basic and HRA ratios.
  • Enables restriction of PF calculation to the mandatory ₹1,800/month statutory cap.
  • 100% client-side calculation for full data safety.

Frequently Asked Questions

What is the standard deduction in India?

Standard Deduction is a flat deduction from gross salary before tax calculations. Under the New Tax Regime, it is ₹75,000 (starting FY 2024-25/2025-26). Under the Old Tax Regime, it remains ₹50,000.

Which regime is better: Old or New?

The New Regime generally offers lower tax rates but does not allow deductions (like HRA, 80C, 80D, home loan interest). The Old Regime has higher rates but allows substantial deductions. If your total exemptions and deductions exceed ₹3.75 Lakhs, the Old Regime may be more beneficial, otherwise, the New Regime is typically better.

How is HRA tax exemption computed?

Under Section 10(13A), HRA exemption is the minimum of: 1) Actual HRA received, 2) Rent paid minus 10% of basic salary, or 3) 50% of basic salary (for metros like Mumbai, Delhi, Kolkata, Chennai) or 40% (for non-metros).