₹10 Lakh Salary Income Tax Calculator (2026): Old vs New Regime

Compare Tax Regimes & Find Your Optimal Tax Strategy.

Tax Profile Hub

Optimization Hub (Old Regime Only)

Pro Tip

The ₹12.75L Pivot

In FY 2026-27, the New Regime makes income up to ₹12.75 Lakh (after standard deduction) tax-free. Old Regime only wins if total deductions exceed ₹3.75 Lakh.

Expert Take

HRA Optimization

Rent receipts are mandatory for HRA exceeding ₹1L annually. Ensure your landlord provides a PAN for seamless optimization.

Optimal Strategy Detected

Better Selection:

New Regime

Potential Savings

₹15,600

Effective Tax Rate

4.4%

OLD REGIME ESTIMATE

₹59,800

Rate: 6.0%

NEW REGIME ESTIMATE

₹44,200

Rate: 4.4%

Regime Contrast

Alpha Variance
Expert Take

The Surcharge Hurdle

For incomes above ₹50 Lakh, marginal relief logic and varying surcharge slabs (10%, 15%, 25%, 37%) apply. This dash provides the accurate net tax after surcharge and cess.

Institutional Strategy

The Wealth Tax Playbook.

Tax planning is no longer about saving ₹1.5L. It's about portfolio allocation that minimizes tax drag while maximizing post-tax CAGR.

Standard Edge

Standard deduction is now ₹75k for salaried earners in New Regime.

Rebate Alpha

No tax on income up to ₹12.75L effective in New Regime (FY 25-26).

The 3.75L Hurdle

Old Regime only wins if your deductions exceed ₹3.75L.

Bucket Alpha

Utilize NPS Sec 80CCD for an extra ₹50k tax shield.

For a ₹10.00 Lakh annual salary in FY 2026-27 (AY 2026-27), the tax landscape has changed dramatically. Under the New Tax Regime, your total tax is Zero (NIL). This is because the New Regime now offers a full tax rebate under Section 87A for taxable income up to ₹12 Lakh. Even after adding the ₹75,000 standard deduction, a person earning ₹10.00 Lakh is well within the tax-free bracket.

How the Old vs New Tax Regimes Work

The calculator pits the high-deduction Old Regime against the low-rate New Regime to compute your exact effective tax outgo.

Taxable Income = Gross Income - Exemptions (HRA/LTA) - Deductions (80C/80D/Std. Ded)

Where:

  • Standard Deduction: ₹50,000 (Old) vs ₹75,000 (New)
  • Section 87A Rebate: Making income up to ₹5L (Old) and ₹12L (New) tax-free.
  • Surcharge: Applies only on income above ₹50 Lakhs
  • Health & Education Cess: Flat 4% added to the final tax amount
  • Old Tax Regime: Allows you to claim ~70 different exemptions and deductions including HRA, LTA, Section 80C (₹1.5 Lakh), 80D, and Home Loan Interest (₹2L). Best for high-earners with heavy mortgages.
  • New Tax Regime: Features lower rates but completely abolishes almost all deductions except the ₹75,000 Standard Deduction.
  • Choosing the Regime: If your total deductions are less than ₹3.75 Lakh, the New Regime is mathematically superior.

₹10.00 Lakh Income Tax Case Study

For a gross annual income of ₹12L:

Old Regime Tax: ₹1,06,600 (with standard deductions)
New Regime Tax: ₹1,44,000
Total Savings: Optimized for maximum savings.

At this income level, the difference between regimes can be significant, making it essential to choose based on your specific investment profile.

Gross Income: ₹12L
Best Tax Outgo: ₹1,44,000
Optimal Regime: Calculated
Savings: Visualized

Using the Income Tax Calculator

1

Input Income

Enter your gross Annual Salary and any other income (like Fixed Deposit interest or rental income).

2

Add Exemptions

Fill in your HRA or LTA exempt amounts. These only lower your tax in the Old Regime.

3

Input Deductions

Enter your 80C investments (PPF, ELSS, EPF), 80D (Medical Insurance), and Home loan interest.

4

Compare Result

The calculator instantly compares both regimes and highlights the exact amount you save by choosing the most efficient one.

Old vs New Regime FY 2026-27 Breakdown

A quick reference guide to deductions:

Deduction / FeatureAvailable in Old Regime?Available in New Regime?
Standard DeductionYes (₹50,000)Yes (₹75,000)
87A Zero Tax Rebate LimitUp to ₹5 LakhsUp to ₹12 Lakh
Section 80C (PPF, ELSS, EPF)Yes (Up to ₹1.5 Lakh)No
HRA & LTA ExemptionYesNo
Home Loan Interest (Sec 24b)Yes (Up to ₹2L)No (except let-out property)
Employer NPS (80CCD2)Yes (Up to 10%)Yes (Up to 14%)

Frequently Asked Questions

Is ₹12 Lakh salary completely tax-free in 2026?

Yes, under the New Tax Regime for FY 2026-27, a taxable income up to ₹12 Lakh is entirely tax-free thanks to the Section 87A rebate. For salaried individuals, after applying the ₹75,000 Standard Deduction, a gross salary of up to ₹12.75 Lakh results in zero tax.

What is Marginal Relief for income slightly above ₹12 Lakh?

If your taxable income is slightly above ₹12 Lakh, the government provides Marginal Relief to prevent a steep tax liability. This ensures that the tax you pay does not exceed the amount by which your income exceeds the threshold.

Can I switch back to the Old Regime if I miss the deadline?

For salaried individuals with no business income, you can choose between regimes every year at the time of filing your ITR (u/s 139(1)). However, the New Regime is the default. If you want the Old Regime, you must explicitly opt-in. If you have business/professional income, you can only switch back to the Old Regime once in a lifetime.

What is the surcharge for high earners in 2026?

In the New Tax Regime, the highest surcharge rate is 25% for individuals with income exceeding ₹5 Crore. This is lower than the 37% surcharge that previously applied under the Old Regime, significantly reducing the effective tax rate for ultra-high-net-worth individuals (UHNIs).

⚠️ Disclaimer

The figures provided by this calculator are estimates based on the inputs you provide and standard financial formulas. STOCKCALC.IN does not offer investment advice. Please consult a qualified financial advisor before making any investment decisions.

MH

Verified Contributor

Verified Methodology

₹10 Lakh Salary Income Tax Calculator (2026): Old vs New Regime analyzed by Mahavir Hirani

This calculator is audited against the May 2026 Fiscal Cycle and follows deterministic math protocols. All financial models are verified for accuracy under SEBI and RBI standard guidelines. For logic queries, reach out via the Author Page.

Share this tool

Help others make smarter financial decisions

Popular INCOME TAX Calculations

Most searched variations — click to get your instant result