Old Tax Regime Calculator - Compute Old Regime Income Tax

Income & Deductions

Gross Annual Income₹10,00,000

₹

Total Deductions (80C, 80D, HRA etc.)₹1,50,000

₹

Salaried Individual (Gets ₹50,000 Standard Deduction)

Tax Computation

Gross Income₹10,00,000

Standard Deduction₹50,000

Other Deductions₹1,50,000

Taxable Income₹8,00,000

Old Regime Income Tax₹75,400

⚖️ Regime Comparison: Not sure if the Old Regime is better? Compare it with the New Regime instantly using the Income Tax Regime Comparison Tool.

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Calculation Methodology & Rules

The old tax regime is for taxpayers with substantial deductions — it keeps 80C, HRA, home-loan interest, 80D and NPS in exchange for higher slab rates. Use this when you want the old-regime number in isolation.

Worked example: ₹15 lakh salary with ₹4 lakh deductions

For a salaried employee claiming ₹1.5 lakh under 80C and ₹2 lakh home loan interest under Section 24(b), here is how the old regime tax is computed:

Gross Salary: ₹15,00,000
Standard Deduction: ₹50,000
Section 80C Deduction: ₹1,50,000
Section 24(b) Home Loan Interest: ₹2,00,000
Net Taxable Income: ₹11,00,000 (₹15,00,000 − ₹50,000 − ₹1,50,000 − ₹2,00,000)
Slab-wise Tax Build-up:
- ₹0 to ₹2.5L @ 0%: Nil
- ₹2.5L to ₹5L @ 5%: ₹12,500
- ₹5L to ₹10L @ 20%: ₹1,00,000
- ₹10L to ₹11L @ 30%: ₹30,000
Base Tax: ₹1,42,500 (Section 87A rebate does not apply above ₹5 lakh taxable income)
Health & Education Cess (4%): ₹5,700
Total Computed Tax: ₹1,48,200

Learn more about exemptions and compare options:

Compare old vs new side-by-side using the Income Tax Calculator (Old vs New).
Estimate maximum 80C benefits with the Section 80C Calculator.
Calculate HRA exemption limits using the HRA Calculator.
Plan your home loan amortization with the Home Loan EMI Calculator.

Old Tax Regime Slabs (FY 2025-26)

Income Slab	Tax Rate
Up to ₹2,50,000	Nil
₹2,50,001 to ₹5,00,000	5%
₹5,00,001 to ₹10,00,000	20%
Above ₹10,00,000	30%

For detailed rules, formulas, references, and official guidelines, see the complete Ganakam Calculation Methodology.

Frequently Asked Questions

Who should choose the old tax regime?

Taxpayers with large deductions — sizeable 80C (up to ₹1.5 lakh), home-loan interest under Section 24(b) (up to ₹2 lakh), HRA, 80D and NPS — where those deductions cut taxable income enough to beat the new regime's lower slabs.

Which deductions are allowed under the old regime?

Section 80C (₹1.5 lakh), 80D health insurance, HRA exemption, LTA, Section 24(b) home-loan interest (₹2 lakh, self-occupied), 80CCD(1B) NPS (₹50,000), and a ₹50,000 standard deduction, among others.

What is the Section 87A rebate under the old regime?

Up to ₹12,500 — it makes taxable income up to ₹5 lakh effectively tax-free under the old regime.