FY 2025-26 ke liye income tax slabs — old aur new regime dono ke rates, surcharge aur cess ke saath dekhein.
₹12 lakh tak zero tax (87A rebate + ₹75K standard deduction)
| Income Range | Rate | Tax on slab |
|---|---|---|
| ₹0 – ₹4 lakh | 0% | Nil |
| ₹4L – ₹8 lakh | 5% | ₹20,000 |
| ₹8L – ₹12 lakh | 10% | ₹40,000 |
| ₹12L – ₹16 lakh | 15% | ₹60,000 |
| ₹16L – ₹20 lakh | 20% | ₹80,000 |
| ₹20L – ₹24 lakh | 25% | ₹1,00,000 |
| Above ₹24 lakh | 30% | — |
+ 4% Health & Education Cess on tax amount
₹5 lakh tak zero tax (87A rebate). 80C, HRA, 80D deductions available.
| Income Range | Rate | Tax on slab |
|---|---|---|
| ₹0 – ₹2.5 lakh | 0% | Nil |
| ₹2.5L – ₹5 lakh | 5% | ₹12,500 |
| ₹5L – ₹10 lakh | 20% | ₹1,00,000 |
| Above ₹10 lakh | 30% | — |
+ 4% Health & Education Cess. Senior citizens: ₹3L basic exemption.
Surcharge rates:
| Income | Surcharge |
|---|---|
| ₹50L – ₹1Cr | 10% |
| ₹1Cr – ₹2Cr | 15% |
| ₹2Cr – ₹5Cr | 25% |
| Above ₹5Cr | 37% (old) / 25% (new) |
₹0-4L — 0%, ₹4-8L — 5%, ₹8-12L — 10%, ₹12-16L — 15%, ₹16-20L — 20%, ₹20-24L — 25%, ₹24L+ — 30%. ₹12L tak 87A rebate se zero tax.
₹0-2.5L — 0%, ₹2.5-5L — 5%, ₹5-10L — 20%, ₹10L+ — 30%. Senior citizens ke liye basic exemption ₹3L hai.
Tax amount par 4% cess add hota hai — ye central aur state dono ke liye hota hai. Surcharge ke baad cess calculate hoti hai.
Old regime mein 60-80 umar ke liye ₹3L basic exemption, 80+ ke liye ₹5L. New regime mein sab ke liye same slab hai.