See how each slab contributes to your tax.
| Slab | Rate | Taxable in slab | Tax |
|---|---|---|---|
| Total (before cess) | — | ||
Your breakdown
Updates live as you type| Slab | Rate | Taxed in slab | Tax |
|---|
The new-regime slabs for FY 2025-26
Budget 2025 widened the new-regime slabs again, and these are the rates this calculator uses for FY 2025-26 (assessment year 2026-27): nil up to 4 lakh, 5% from 4 to 8 lakh, 10% from 8 to 12 lakh, 15% from 12 to 16 lakh, 20% from 16 to 20 lakh, 25% from 20 to 24 lakh, and 30% on everything above 24 lakh. Two numbers are not shown in the slab table itself but matter at the edges: the standard deduction of 75,000 for salaried taxpayers, which you subtract before the slabs, and the Section 87A rebate of up to 60,000, which makes a salaried person with income up to about 12.75 lakh pay no tax at all.
Marginal rate is not your average rate
The single most common confusion I see is people assuming that crossing into the 30% slab means 30% of their whole income vanishes. It does not. Each slab taxes only the rupees that fall inside it. Your highest slab is your marginal rate, the rate on your next rupee, while your effective rate, total tax divided by total income, is always lower. This calculator exists to make that visible, row by row, so you can see exactly how little of your income is actually taxed at the top rate.
Walking through 18 lakh of taxable income
Take a taxable income of 18 lakh (already net of the standard deduction). The slabs fill up one after another, and the tax stacks like this.
The tax is 1,60,000 before cess, an effective rate of 8.9%, even though the last rupee was taxed at 20%. Add 4% cess and the bill is 1,66,400. The chart shows how each slab contributes.
What the slab table leaves out
Two adjustments sit on top of slab tax and are worth knowing. Surcharge applies once total income crosses 50 lakh: 10% on the tax between 50 lakh and 1 crore, 15% from 1 crore to 2 crore, and 25% beyond that under the new regime, which caps the old 37% rate. And health and education cess of 4% is levied on tax plus surcharge for everyone. So a high earner’s true marginal cost can sit near 39%, not 30%. For ordinary salaried incomes, though, the slabs plus the 4% cess are the whole story.
Why does the rebate make 12 lakh tax-free if the slab still shows tax?
The slabs would produce 60,000 of tax on a 12 lakh income, but Section 87A then wipes out up to 60,000 for anyone with total income at or below 12 lakh, leaving nil. This calculator shows the raw slab tax so you can see the mechanics; the 87A rebate is applied separately in the full income-tax tool.
Are old-regime slabs different?
Yes. The old regime keeps four slabs, nil to 2.5 lakh, 5% to 5 lakh, 20% to 10 lakh, and 30% above, with a much narrower 87A rebate that vanishes the moment income exceeds 5 lakh. This page models the new regime, which is the default unless you actively opt out.