New tax regime vs old tax regime — complete slab tables, surcharge, cess, and rebate under Section 87A. Updated for Budget 2025.
Standard deduction of ₹75,000 for salaried. Rebate u/s 87A: No tax if income ≤ ₹7,00,000.
| Income Range | Tax Rate | Max Tax in Slab |
|---|---|---|
| Up to ₹3,00,000 | NIL | ₹0 |
| ₹3,00,001 – ₹7,00,000 | 5% | Up to ₹20,000 |
| ₹7,00,001 – ₹10,00,000 | 10% | Up to ₹30,000 |
| ₹10,00,001 – ₹12,00,000 | 15% | Up to ₹30,000 |
| ₹12,00,001 – ₹15,00,000 | 20% | Up to ₹60,000 |
| Above ₹15,00,000 | 30% | 30% on excess |
Allows deductions: 80C (₹1.5L), HRA, 80D, home loan interest, NPS (80CCD). Rebate u/s 87A: No tax if income ≤ ₹5,00,000.
| Income Range | Tax Rate | Max Tax in Slab |
|---|---|---|
| Up to ₹2,50,000 | NIL | ₹0 |
| ₹2,50,001 – ₹5,00,000 | 5% | Up to ₹12,500 |
| ₹5,00,001 – ₹10,00,000 | 20% | Up to ₹1,00,000 |
| Above ₹10,00,000 | 30% | 30% on excess |
Senior Citizens (60–80 yrs): Exemption up to ₹3,00,000 | Super Senior (80+ yrs): Exemption up to ₹5,00,000
+ 4% Health & Education Cess on income tax + surcharge.
Applicable on income tax (before cess) when total income exceeds ₹50 lakh.
| Total Income | Surcharge Rate |
|---|---|
| Up to ₹50,00,000 | NIL |
| ₹50,00,001 – ₹1,00,00,000 | 10% |
| ₹1,00,00,001 – ₹2,00,00,000 | 15% |
| ₹2,00,00,001 – ₹5,00,00,000 | 25% |
| Above ₹5,00,00,000 | 37% (old) / 25% (new) |
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Section-wise TDS rates for FY 2025-26: 194A, 194C, 194J, 194H, 194I and more.
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