Slab rates for FY 2025-26 (AY 2026-27) — the default new regime (Section 202, old 115BAC) vs the old regime. In the new regime, tax is nil up to ₹12 lakh after rebate.
| Total 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% |
Rebate (Section 156, old 87A): tax nil up to ₹12,00,000 total income — ₹12.75 lakh for the salaried after the ₹75,000 standard deduction. Marginal relief applies just above ₹12 lakh.
| Total 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% |
Basic exemption is ₹3,00,000 for senior citizens (60+) and ₹5,00,000 for super-seniors (80+). Rebate makes tax nil up to ₹5,00,000. Standard deduction ₹50,000. The old regime keeps HRA, 80C, 80D, home-loan interest, etc.
Surcharge (both regimes): 10% above ₹50L, 15% above ₹1cr, 25% above ₹2cr (the 37% rate does not apply in the new regime). Plus 4% health & education cess. Compare: old vs new regime.
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