📊 Salary Tax Planner · F.Y. 2025-26
Salary Tax Planning
Calculator
Old Regime vs New Regime — all salary provisions including HRA, Gratuity, PF, NPS, LTA, deductions under Chapter VI-A as per Income Tax Act 2025 amended by Finance Act 2025.
Personal Details
Age & residential status
Salary Components
Annual figures (₹)
Core Salary Old & New
Foundation for HRA, Gratuity, PF, NPS limits
DA forming part of salary for gratuity/PF
Fully taxable in both regimes
Rule 3 value of car, rent-free accom., ESOP etc.
HRA — Sec 10(13A) Old Regime Only
HRA Exempt = min(HRA received | Rent paid − 10% of Basic+DA | 50% of Basic+DA for 8 metros / 40% for others) [IT Rules 2026]
LTA — Sec 10(5) Old Regime Only
2 journeys in block of 4 years (economy air / AC-I rail)
Gratuity — Sec 10(10) Both Regimes
On retirement / death / termination
Basic + DA (for gratuity calculation)
Exempt = min(Actual | 15/26 × Last Salary × Years | ₹20,00,000)
Leave Encashment — Sec 10(10AA) Both Regimes
Max 30 days/yr; exempt limit ₹25L (non-govt)
Provident Fund & NPS
Sec 10(12), 80CCD — allowed in both regimes (employer contribution)
EPF — Sec 10(12) Both Regimes
12% of Basic+DA — qualifies for 80C (old regime)
Exempt up to 12% of Basic+DA; excess taxable
NPS — Sec 80CCD Both Regimes (employer 80CCD(2))
Max 10% of salary; within ₹1.5L 80C limit (old)
₹50,000 extra over 80C — old regime only
Max 10% Basic+DA (14% govt) — BOTH regimes
Chapter VI-A Deductions
Old Regime only — not available under new regime
80C Group — Max ₹1,50,000 Old Regime
PPF, NSC, ELSS, Sukanya, Tax-saving FD, ULIP
80C utilised: ₹0 / ₹1,50,000
Health & Medical — Sec 80D Old Regime
Max ₹25,000 (₹50,000 if senior)
₹25,000 (₹50,000 if parents are senior citizens)
Max ₹5,000 within overall 80D limit
Home Loan Interest — Sec 24(b) Old Regime
Max ₹2,00,000 for self-occupied (old regime)
₹1,50,000 extra — affordable housing (stamp duty ≤ ₹45L)
Other Deductions Old Regime
Entire interest for 8 years; no upper limit
Max ₹10,000 (₹50,000 80TTB for seniors)
Donations — Sec 80G Old Regime
Your Tax Summary
Fill in your salary details and click "Calculate" to see a full tax comparison between Old and New Regime.