New Tax Regime Calculator - Compute New Regime Income Tax

Reviewed for Budget 2025 • Last updated 22 June 2026 • by Sandesh D.

Income

Gross Annual Income₹15,00,000

Tax Computation

Gross Income₹15,00,000
Standard Deduction₹75,000
Taxable Income₹14,25,000
New Regime Income Tax₹97,500
⚖️ Regime Comparison: Want to compare both old and new regimes to see how much you save? Use the Income Tax Regime Comparison Tool.
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Calculation Methodology & Rules

The new regime is the default — lower slabs, almost no deductions, and zero tax up to ₹12 lakh taxable income. Use this for the standalone new-regime figure.

Worked example: ₹15 lakh salary, new regime

For a salaried employee earning ₹15 Lakhs per annum and claiming no exemptions:

  • Gross Salary: ₹15,00,000
  • Standard Deduction: ₹75,000
  • Net Taxable Income: ₹14,25,000 (₹15,00,000 − ₹75,000)
  • Slab-wise Tax Build-up:
    • ₹0 to ₹4L @ 0%: Nil
    • ₹4L to ₹8L @ 5%: ₹20,000
    • ₹8L to ₹12L @ 10%: ₹40,000
    • ₹12L to ₹14.25L @ 15%: ₹33,750
  • Base Tax: ₹93,750
  • Health & Education Cess (4%): ₹3,750
  • Total Computed Tax: ₹97,500

Learn more and compare options:

New Tax Regime Slabs (FY 2025-26)

Income SlabTax Rate
Up to ₹4,00,000Nil
₹4,00,001 to ₹8,00,0005%
₹8,00,001 to ₹12,00,00010%
₹12,00,001 to ₹16,00,00015%
₹16,00,001 to ₹20,00,00020%
₹20,00,001 to ₹24,00,00025%
Above ₹24,00,00030%
For detailed rules, formulas, references, and official guidelines, see the complete Ganakam Calculation Methodology.

Frequently Asked Questions

Yes. For net taxable income up to ₹12 lakh, the Section 87A rebate (up to ₹60,000) cancels the tax. Salaried taxpayers add the ₹75,000 standard deduction, so gross salary up to about ₹12.75 lakh is effectively tax-free, with marginal relief smoothing income just above ₹12 lakh.

Very few — mainly the ₹75,000 standard deduction and the employer's NPS contribution under 80CCD(2). Section 80C, HRA, 80D and home-loan interest are not available.

₹0–4L nil, ₹4–8L 5%, ₹8–12L 10%, ₹12–16L 15%, ₹16–20L 20%, ₹20–24L 25%, and above ₹24L 30%, plus 4% health & education cess.