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Tax guide

Old vs New Tax Regime (FY 2025-26): which saves you more?

Since Budget 2025, the new tax regime is the default — and for most salaried Indians it is now the cheaper option. But if you claim big deductions, the old regime can still win. Here is the honest comparison.

The slabs, side by side

Income slabNew regimeOld regime
Up to ₹2.5LNilNil
₹2.5L – ₹4LNil5%
₹4L – ₹5L5%5%
₹5L – ₹8L5%20%
₹8L – ₹10L10%20%
₹10L – ₹12L10%30%
₹12L – ₹16L15%30%
₹16L – ₹20L20%30%
₹20L – ₹24L25%30%
Above ₹24L30%30%

Standard deduction: ₹75,000 (new) vs ₹50,000 (old). Section 87A rebate makes tax nil up to ₹12 lakh taxable income in the new regime, versus ₹5 lakh in the old.

When the NEW regime wins

Choose it if you have few deductions, rent-free accommodation, or income under ~₹12 lakh (where you pay zero tax). It is simpler and needs no investment proofs.

When the OLD regime wins

Choose it if your deductions are large — full ₹1.5 lakh under 80C, ₹25,000–50,000 under 80D, significant HRA, and especially home-loan interest (up to ₹2 lakh). Stack enough and your taxable income drops far below the new-regime figure.

Check your own numbers

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Frequently asked

Which regime is better for FY 2025-26?
For most people with few deductions, the new regime wins — it charges nil tax up to ₹12 lakh taxable income. The old regime wins only if your total deductions (80C, 80D, HRA, home-loan interest) are large enough to push your taxable income well below the new-regime figure.
Can I switch regimes every year?
Salaried people with no business income can choose the regime each year when filing. Those with business income can switch back to the old regime only once.
Is the standard deduction available in both?
Yes. The standard deduction is ₹75,000 in the new regime and ₹50,000 in the old regime for salaried taxpayers.

Rates as of FY 2025-26. Estimates for planning, not tax advice — confirm with a tax professional.