Compare your tax liability side-by-side under old and new income tax regimes for FY 2025-26. Enter your income and deductions to instantly see which saves you more.
Old Regime Deductions
Enter income & deductions and click
Compare Regimes
Pre-filled data from income tax portal, e-verification in seconds — no CA needed for most salaried filers.
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Old regime assumes max deductions: ₹1.5L (80C) + ₹50K (80CCD1B NPS) + ₹25K (80D) + ₹50K SD = ₹2.75L total. New regime: only ₹75K SD.
| Gross Salary | Old Regime Tax | New Regime Tax | Better Regime | Saving |
|---|---|---|---|---|
| ₹8L | ₹0 | ₹0 | Either | — |
| ₹10L | ₹31,200 | ₹0 | New ✓ | ₹31,200 |
| ₹12.75L | ₹78,000 | ₹0 | New ✓ | ₹78,000 |
| ₹15L | ₹1,17,000 | ₹97,500 | New ✓ | ₹19,500 |
| ₹20L | ₹2,08,000 | ₹2,01,500 | New ✓ | ₹6,500 |
| ₹25L (with HRA ₹10L) | ₹2,08,000 | ₹3,51,400 | Old ✓ | ₹1,43,400 |
The break-even point shifts based on your actual deductions. Use the calculator above with your real numbers to find your exact breakeven.
| Deduction | Old Regime | New Regime |
|---|---|---|
| Standard Deduction | ₹50,000 | ₹75,000 |
| Section 80C (PPF, ELSS, LIC) | ✓ up to ₹1.5L | ✗ |
| Section 80D (Health Insurance) | ✓ up to ₹25K–₹50K | ✗ |
| HRA Exemption | ✓ | ✗ |
| Home Loan Interest (Sec 24) | ✓ up to ₹2L | ✗ |
| 80CCD(1B) NPS (own contribution) | ✓ ₹50,000 | ✗ |
| 80CCD(2) Employer NPS | ✓ | ✓ |
| LTA, Leave Encashment | ✓ | Partial |
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It depends on your deductions. If you claim significant deductions (80C, HRA, home loan interest), the old regime may save more. If you have few deductions, the new regime's lower slabs and ₹12L zero-tax benefit make it better.
Under the new regime for FY 2025-26, if your taxable income (after standard deduction) is ₹12 lakh or less, you get a full rebate under Section 87A — effectively paying zero income tax. This is a significant benefit.
Salaried employees can switch between old and new tax regimes every year when filing their return. However, those with business income can switch only once.
Old regime allows deductions under Section 80C (up to ₹1.5L), 80D (medical insurance), HRA exemption, LTA, home loan interest (up to ₹2L), NPS employer contribution, standard deduction (₹50K), and more.
Major changes: (1) Tax-free threshold raised to Rs 12 lakh via 87A rebate vs Rs 7 lakh earlier. (2) Standard deduction increased to Rs 75,000 vs Rs 50,000. (3) New slabs: 0% up to Rs 4L, 5% for Rs 4-8L, 10% for Rs 8-12L, 15% for Rs 12-16L, 20% for Rs 16-20L, 25% for Rs 20-24L, 30% above Rs 24L. These changes make the new regime significantly more attractive for incomes up to Rs 18-20L.
The new regime allows: NPS employer contribution under 80CCD(2), gratuity exemption, leave encashment exemption, and standard deduction of Rs 75,000 for salaried. It does NOT allow: 80C (PPF, ELSS, LIC), 80D (health insurance), HRA full exemption, home loan interest under Section 24, and most other Chapter VI-A deductions.
Salaried employees: yes, you can switch every year by informing your employer. Business income taxpayers: can switch from new to old only once. The default since FY 2024-25 is the new regime. To opt for old regime, you must actively indicate it in your ITR. TDS deducted by employer under old regime can be adjusted at ITR filing.
Under both regimes, employer NPS contribution under 80CCD(2) is deductible. Under the OLD regime, the additional 80CCD(1B) deduction of Rs 50,000 on your own NPS contribution also applies. Under the NEW regime, 80CCD(1B) is NOT available. For NPS investors who want to claim the full Rs 50,000 personal deduction, the old regime is better.
A practical, numbers-first guide to saving income tax in FY 2025-26 under both old and new regimes. Covers 80C, HRA, NPS, home loan, and the best deductions for salaried individuals.
A deep dive into salary structuring for FY 2025-26 — how to split CTC across Basic, HRA, LTA, special allowance, NPS, and reimbursements to maximise take-home and minimise tax legally.
Full side-by-side breakdown of old vs new tax regime 2025-26 — tax rates, 80C/HRA deductions, 87A rebate, and which regime wins by salary slab.
Calculate income tax under the new regime for FY 2025-26 with updated slabs, 87A rebate, surcharge and cess.
Calculate income tax under the old regime with deductions like 80C, 80D, HRA exemption and standard deduction.
Calculate your take-home salary from CTC. See breakup of basic pay, HRA, PF, professional tax and net in-hand salary.