Old regime vs new regime
Same income, both sets of rules. The answer is one line; the arithmetic is underneath it if you want to check.
Your numbers
Salary and any other income taxed at slab rates, before deductions.
Everything the old regime allows together: 80C, 80D, HRA, home-loan interest, the standard deduction.
In practice the standard deduction for salaried income. Enter the figure that applies to you — it is not assumed here.
Which costs less
The new regime costs ₹1,13,100 less.
Old regime
₹2,10,600
on ₹13,00,000 taxable
New regime
₹97,500
on ₹14,25,000 taxable
For the old regime to match the new one, you would need to claim ₹5,93,750 in deductions.
Show the working
Old regime — tax from the slabs
on ₹13,00,000 taxable
= ₹2,02,500
Old regime — what you pay
₹2,02,500 + surcharge ₹0 + cess ₹8,100
= ₹2,10,600
New regime — tax from the slabs
on ₹14,25,000 taxable
= ₹93,750
New regime — what you pay
₹93,750 + surcharge ₹0 + cess ₹3,750
= ₹97,500
The rules this uses
For a resident individual under 60, for financial year 2025-26 (assessment year 2026-27). Salary and other slab-rate income only — capital gains carry their own rates and are not covered here.
| Income | Rate |
|---|---|
| Up to ₹3 lakh | 0% |
| ₹3 lakh to ₹5 lakh | 5% |
| ₹5 lakh to ₹10 lakh | 20% |
| Above ₹10 lakh | 30% |
| Income | Rate |
|---|---|
| Up to ₹4 lakh | 0% |
| ₹4 lakh to ₹8 lakh | 5% |
| ₹8 lakh to ₹12 lakh | 10% |
| ₹12 lakh to ₹16 lakh | 15% |
| ₹16 lakh to ₹20 lakh | 20% |
| ₹20 lakh to ₹24 lakh | 25% |
| Above ₹24 lakh | 30% |
Also applied: the section 87A rebate (up to ₹60,000 under the new regime where taxable income does not exceed ₹12,00,000; up to ₹12,500 under the old regime up to ₹5,00,000), surcharge above ₹50 lakh with marginal relief, and health and education cess at 4%.
Read from Income Tax Department — Returns and Forms Applicable for Salaried Individuals for AY 2026-27 on 2026-09-26. The standard deduction is an input rather than an assumption here, because that page does not state it.