🧾 Income Tax Slabs — FY 2025–26 / AY 2026–27
Income tax slabs batate hain ki different portions of taxable income par kitna tax rate apply hota hai.
Important: Tax slab ka highest rate poori income par apply nahi hota. Income ko applicable slabs ke according progressively calculate kiya jata hai.
🆕 New Tax Regime
| Taxable Income | Tax Rate |
|---|---|
| Up to ₹4 lakh | Nil |
| ₹4 lakh – ₹8 lakh | 5% |
| ₹8 lakh – ₹12 lakh | 10% |
| ₹12 lakh – ₹16 lakh | 15% |
| ₹16 lakh – ₹20 lakh | 20% |
| ₹20 lakh – ₹24 lakh | 25% |
| Above ₹24 lakh | 30% |
💡 Rebate
Eligible resident individuals can get a Section 87A rebate up to ₹60,000 where taxable income does not exceed ₹12 lakh, subject to applicable conditions.
📋 Old Tax Regime
For individuals below 60 years:
| Taxable Income | Tax Rate |
|---|---|
| Up to ₹2.5 lakh | Nil |
| ₹2.5 lakh – ₹5 lakh | 5% |
| ₹5 lakh – ₹10 lakh | 20% |
| Above ₹10 lakh | 30% |
Eligible taxpayers can also receive the applicable Section 87A rebate up to ₹12,500 where taxable income does not exceed ₹5 lakh, subject to conditions.
📊 Old vs New — Quick View
🆕 New Regime
₹0 → ₹4L → ₹8L → ₹12L → ₹16L → ₹20L → ₹24L → 30%
📋 Old Regime
₹0 → ₹2.5L → ₹5L → ₹10L → 30%
🧮 How Slab Tax Works
Taxable Income
↓
Apply Each Applicable Slab
↓
Calculate Tax
↓
Apply Eligible Rebate/Other Applicable Adjustments
↓
Final Tax Liability
💡 Example
Suppose taxable income is ₹15 lakh.
❌ It does not mean:
₹15L × 30%
Instead, the tax is calculated progressively across the applicable slabs.
💙 Paisonexa Tip
Old vs New regime choose karte waqt sirf slab rate mat dekho. Taxable income, eligible deductions, rebate aur final tax liability ko together compare karo.
Note: These slabs are for AY 2026–27. Tax rates, rebates and rules can change, so update this section when the applicable tax law changes.