Income Tax Slabs in India (FY 2025–26 / AY 2026–27)
This page lists Old Regime and New Regime slab rates for FY 2025–26 (AY 2026–27) and includes notes on standard deduction, rebate, surcharge, and cess (4%) (aligned with the configuration used in our calculator).
Use the tool: Income Tax Calculator India · Learn: Old vs New regime · Read: Surcharge & cess
Key notes for FY 2025–26
- Standard deduction (salary): Old ₹50,000 / New ₹75,000 (as used in our calculator model; capped at salary).
- Rebate (resident individuals): Old up to ₹5,00,000 (max ₹12,500); New up to ₹12,00,000 (max ₹60,000) in our calculator configuration.
- Age impact: Old regime slabs vary for resident seniors/super-seniors; New regime slabs are the same for all ages.
- Cess: Health & Education cess is 4% on (tax + surcharge).
Slab rate tables (FY 2025–26)
New Regime slabs (FY 2025–26)
| Taxable income slab | Rate |
|---|---|
| Up to ₹4,00,000 | 0% |
| ₹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% |
Old Regime slabs (FY 2025–26)
Old regime slabs differ by age group for resident individuals. (Non-residents typically use “Under 60” slabs.)
| Age group | Taxable income slab | Rate |
|---|---|---|
| Under 60 | Up to ₹2,50,000 | 0% |
| ₹2,50,001 – ₹5,00,000 | 5% | |
| ₹5,00,001 – ₹10,00,000 | 20% | |
| Above ₹10,00,000 | 30% | |
| Senior (60–79) | Up to ₹3,00,000 | 0% |
| ₹3,00,001 – ₹5,00,000 | 5% | |
| ₹5,00,001 – ₹10,00,000 | 20% | |
| Above ₹10,00,000 | 30% | |
| Super Senior (80+) | Up to ₹5,00,000 | 0% |
| ₹5,00,001 – ₹10,00,000 | 20% | |
| Above ₹10,00,000 | 30% |
Surcharge & cess (quick overview)
At higher income levels, surcharge may apply, followed by 4% cess on (tax + surcharge). Surcharge bands used in our calculator configuration:
| Regime | Income threshold (total taxable income) | Surcharge rate (as configured) |
|---|---|---|
| Old | Above ₹50L / ₹1Cr / ₹2Cr / ₹5Cr | 10% / 15% / 25% / 37% |
| New | Above ₹50L / ₹1Cr / ₹2Cr | 10% / 15% / 25% |
Read the full guide: Surcharge & cess explained.
Frequently Asked Questions
Paste the RankMath FAQ block here (schema auto).
Sources
- Income Tax Department portal (incometax.gov.in)
- Finance Act / notified slab-rate provisions for FY 2025–26 (verify latest updates applicable to your case)