Free tool · Tax Year 2026-27

Old regime or new? Put your actual salary in.

Computed under the Income-tax Act, 2025 for Tax Year 2026-27, with the slab-by-slab working shown - because a total you cannot check is a total you should not trust.

Last verified 17 August 2026Runs in your browser

Cost to company, before any deduction.

Section 123, 124, 126, HRA, home loan interest - the ones only the old regime allows.

The new regime saves you ₹1,12,320.

₹97,500 instead of ₹2,09,820 for Tax Year 2026-27.

The old regime overtakes once you are claiming ₹5,42,000 of deductions. You are ₹3,92,000 short.

New regime

Section 202 · ₹75,000 standard deduction

Cheaper

₹97,500

on ₹14,25,000 taxable

Old regime

₹50,000 standard deduction · ₹2,500 professional tax

₹2,09,820

on ₹12,97,500 taxable

₹12.75L – ₹24L: usually new - lower slabs help unless old-regime deductions are strong.

Runs entirely in this tab. Nothing you type is sent anywhere, stored, or logged. Salary income only - no capital gains, no surcharge above ₹50 lakh, and no age band above 60, all of which change the answer. Professional tax is assumed at ₹2,500.

What the two regimes actually are

The new regime - Section 202, which used to be 115BAC - is the default. Lower slab rates, a ₹75,000 standard deduction, and a rebate that wipes out the bill entirely up to ₹12,75,000 of salary. In exchange it disallows almost every deduction.

The old regime is still elective. Higher rates and a smaller ₹50,000 standard deduction, but it lets you claim Section 123 (the old 80C), Section 124, health insurance, HRA and home loan interest. It wins only when those add up to a lot.

What this does not model

Salary income only. No capital gains, no surcharge above ₹50 lakh, no age band above 60, and professional tax assumed at ₹2,500. Each of those changes the answer, and a calculator that quietly ignores them while looking confident is worse than no calculator.

The same engine runs inside ARTH against your confirmed payslip figures instead of a number you typed - how that works, and what every old section number is called now.

This is arithmetic, not financial or tax advice. ARTH is not a registered investment adviser or a tax practitioner. Your actual liability depends on facts only you and your assessing officer have.

ARTH does the old-versus-new maths here, free, with no account needed.