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Standard deduction from salary — ₹75,000 (new regime)

By CA Rajat Agrawal Updated 03 Jul 2026

In plain language

The standard deduction is a flat amount subtracted from your salary with no bills or proof required. Under section 19 of the Income-tax Act, 2025:

  • ₹75,000 (or your salary, whichever is lower) if your tax is computed under the new regime (section 202(1)).
  • ₹50,000 (or your salary, whichever is lower) in any other case.

It applies to salaried individuals and pensioners. It is over and above the professional-tax deduction.

Frequently asked questions

Is the standard deduction ₹75,000 or ₹50,000?
₹75,000 under the new regime (section 202(1)); ₹50,000 otherwise — capped at your salary if that is lower.
C
CA Rajat Agrawal
Chartered Accountant, EaseValue · Reviewed 03 Jul 2026
This explainer is prepared and reviewed by EaseValue's tax team, based on the text of the Income-tax Act, 2025 (as amended by the Finance Act, 2026).
Disclaimer: This page explains the law in general terms for education and is not professional advice. The Income-tax Act, 2025 takes effect from 1 April 2026; provisions, thresholds and interpretations may change. Please confirm your specific position with our team before acting.

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