India Income Tax Calculator (2026–27)
India Tax Year 2026–27 for a resident individual with ordinary salary income under the default new regime.
Use the correct income figure
The calculator deducts the statutory salary standard deduction, then applies the default new regime.
How the India calculation works
The calculator subtracts the lower of gross salary or the ₹75,000 salary standard deduction, then rounds total income to the nearest ₹10 before applying the default new-regime slabs.
For an eligible resident, it applies the section 156 rebate or marginal relief around ₹12 lakh. It then applies surcharge and surcharge marginal relief where required, adds 4% Health and Education Cess, and rounds final tax to the nearest ₹10.
India tax rates for 2026–27
These are the basic progressive rates. Country-specific adjustments are described above.
| Taxable income after standard deduction | Rate | Rule |
|---|---|---|
| ₹0 to ₹4,00,000 | 0% | No basic income tax up to ₹4,00,000 of taxable income |
| ₹4,00,000 to ₹8,00,000 | 5% | 5% on the portion from ₹4,00,000 to ₹8,00,000 |
| ₹8,00,000 to ₹12,00,000 | 10% | 10% on the portion from ₹8,00,000 to ₹12,00,000 |
| ₹12,00,000 to ₹16,00,000 | 15% | 15% on the portion from ₹12,00,000 to ₹16,00,000 |
| ₹16,00,000 to ₹20,00,000 | 20% | 20% on the portion from ₹16,00,000 to ₹20,00,000 |
| ₹20,00,000 to ₹24,00,000 | 25% | 25% on the portion from ₹20,00,000 to ₹24,00,000 |
| Above ₹24,00,000 | 30% | 30% on the portion above ₹24,00,000 |
Assumptions
- Resident individual using the default new tax regime.
- The only income is ordinary-rate salary income.
- The lower of gross salary or ₹75,000 is claimed as the salary standard deduction.
Not included
- Old-regime deductions and comparison with the optional old regime.
- Employer NPS and any other permitted deductions beyond the salary standard deduction.
- Special-rate income, agricultural income, tax credits, TDS, and interest or penalties.
Official sources and update status
Rates checked on 28 July 2026. Applicable from 1 April 2026 through 31 March 2027.
- Income Tax Department: Income-tax Act 2025 section 202
- Finance Act 2026
- Income-tax Act 2025 as amended by Finance Act 2026
This calculator is for planning and education. For a filing decision or a complex case, use the relevant tax authority’s filing service or a qualified adviser.