{"id":448,"date":"2026-06-05T11:00:30","date_gmt":"2026-06-05T11:00:30","guid":{"rendered":"https:\/\/mybharatportal.com\/tools\/?p=448"},"modified":"2026-07-08T16:38:15","modified_gmt":"2026-07-08T16:38:15","slug":"income-tax-slab-rates","status":"publish","type":"post","link":"https:\/\/mybharatportal.com\/tools\/income-tax-slab-rates\/","title":{"rendered":"Income Tax Slab Rates FY 2025-26 (AY 2026-27) \u2014 Full Guide"},"content":{"rendered":"\n<h1 id=\"income-tax-slab-rates-fy-2025-26-ay-2026-27-new-old-regime-all-categories\" class=\"wp-block-heading\">Income Tax Slab Rates FY 2025-26 (AY 2026-27) \u2014 New &amp; Old Regime, All Categories<\/h1>\n\n\n\n<p class=\"has-theme-palette-3-color has-text-color has-link-color wp-elements-7853456f8e3b0c111a1c748d8d8bf73a wp-block-paragraph\">For <strong>FY 2025-26 (Assessment Year 2026-27)<\/strong>, income up to <strong>\u20b94,00,000<\/strong> is tax-free under the new tax regime, and taxpayers earning up to <strong>\u20b912,00,000<\/strong> pay <strong>zero tax<\/strong> after the Section 87A rebate. The new regime remains the <strong>default regime<\/strong> \u2014 you must actively opt for the old regime if you want to claim deductions like 80C, HRA, and 80D. Below is the complete, government-sourced breakdown for every category of taxpayer, verified against the <a href=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/help\/individual\/return-applicable-1\" target=\"_blank\" rel=\"noopener\">Income Tax Department&#8217;s official portal<\/a>.<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">\ud83d\udcc5 June 2026 \u23f1 5 min read \ud83d\udc41 9,500 views   \u2705 Beginner Friendly<\/p>\n\n\n<style>.kb-row-layout-id448_4a2e51-68 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id448_4a2e51-68 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id448_4a2e51-68 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 2fr) minmax(0, 1fr);}.kb-row-layout-id448_4a2e51-68 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id448_4a2e51-68 > .kt-row-column-wrap{grid-template-columns:minmax(0, 2fr) minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id448_4a2e51-68 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id448_4a2e51-68 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-left-golden kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column448_e0f73b-06 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column448_e0f73b-06 > .kt-inside-inner-col{flex-direction:column;}.kadence-column448_e0f73b-06 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column448_e0f73b-06 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column448_e0f73b-06, .kadence-column448_e0f73b-06 h1, .kadence-column448_e0f73b-06 h2, .kadence-column448_e0f73b-06 h3, .kadence-column448_e0f73b-06 h4, .kadence-column448_e0f73b-06 h5, .kadence-column448_e0f73b-06 h6{color:var(--global-palette3, #1A202C);}.kadence-column448_e0f73b-06 a{color:var(--global-palette1, #3182CE);}.kadence-column448_e0f73b-06{position:relative;}@media all and (max-width: 1024px){.kadence-column448_e0f73b-06 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column448_e0f73b-06 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column448_e0f73b-06\"><div class=\"kt-inside-inner-col\">\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h3>Table of Contents<\/h3><nav><div><div><a href=\"#income-tax-slab-rates-fy-2025-26-ay-2026-27-new-old-regime-all-categories\">Income Tax Slab Rates FY 2025-26 (AY 2026-27) \u2014 New &amp; Old Regime, All Categories<\/a><div><div><a href=\"#important-articles\">Important Articles<\/a><\/div><div><a href=\"#individuals-below-60-years\">Individuals Below 60 Years<\/a><\/div><div><a href=\"#senior-citizens-60-to-80-years\">Senior Citizens \u2014 60 to 80 Years<\/a><\/div><div><a href=\"#super-senior-citizens-80-years-and-above\">Super Senior Citizens \u2014 80 Years and Above<\/a><\/div><div><a href=\"#health-education-cess\">Health &amp; Education Cess<\/a><\/div><\/div><\/div><\/div><\/nav><\/div>\n<\/div><\/div>\n\n\n<style>.kadence-column448_f27e81-39 > .kt-inside-inner-col{border-top:1px solid var(--global-palette15, #3182CE);border-right:1px solid var(--global-palette15, #3182CE);border-bottom:1px solid var(--global-palette15, #3182CE);border-left:1px solid var(--global-palette15, #3182CE);}.kadence-column448_f27e81-39 > .kt-inside-inner-col,.kadence-column448_f27e81-39 > .kt-inside-inner-col:before{border-top-left-radius:20px;border-top-right-radius:20px;border-bottom-right-radius:20px;border-bottom-left-radius:20px;}.kadence-column448_f27e81-39 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column448_f27e81-39 > .kt-inside-inner-col{flex-direction:column;}.kadence-column448_f27e81-39 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column448_f27e81-39 > .kt-inside-inner-col{background-color:#fdedcf;}.kadence-column448_f27e81-39 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column448_f27e81-39{position:relative;}.kadence-column448_f27e81-39, .kt-inside-inner-col > .kadence-column448_f27e81-39:not(.specificity){margin-top:50px;}@media all and (max-width: 1024px){.kadence-column448_f27e81-39 > .kt-inside-inner-col{border-top:1px solid var(--global-palette15, #3182CE);border-right:1px solid var(--global-palette15, #3182CE);border-bottom:1px solid var(--global-palette15, #3182CE);border-left:1px solid var(--global-palette15, #3182CE);flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column448_f27e81-39 > .kt-inside-inner-col{border-top:1px solid var(--global-palette15, #3182CE);border-right:1px solid var(--global-palette15, #3182CE);border-bottom:1px solid var(--global-palette15, #3182CE);border-left:1px solid var(--global-palette15, #3182CE);flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column448_f27e81-39\"><div class=\"kt-inside-inner-col\">\n<h3 class=\"wp-block-heading has-text-align-center\" id=\"important-articles\">Important Articles<\/h3>\n\n\n\n<ol class=\"wp-block-list has-theme-palette-3-color has-text-color has-link-color wp-elements-7a7cebf570cace3dba680aca46d773b8\">\n<li class=\"has-theme-palette-3-color has-text-color has-link-color wp-elements-9571c579a952c0554e440e507f2f4ae1\"><a href=\"https:\/\/mybharatportal.com\/tools\/section-80c-deductions\/\" data-type=\"link\" data-id=\"https:\/\/mybharatportal.com\/tools\/section-80c-deductions\/\">Complete Guide to Save \u20b946,800 in Tax<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/mybharatportal.com\/tools\/how-to-file-income-tax-return\/\">How to File Income Tax Return<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/mybharatportal.com\/tools\/old-vs-new-tax-regime\/\">Old Vs New Tax Regime<\/a><\/li>\n<\/ol>\n<\/div><\/div>\n\n<\/div><\/div>\n\n\n<h2 id=\"quick-facts-fy-2025-26-ay-2026-27\" class=\"wp-block-heading\">Quick Facts \u2014 FY 2025-26 (AY 2026-27)<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Metric<\/th><th>New Regime<\/th><th>Old Regime<\/th><\/tr><\/thead><tbody><tr><td>Basic Exemption Limit<\/td><td>\u20b94,00,000<\/td><td>\u20b92,50,000 (below 60 yrs)<\/td><\/tr><tr><td>Zero Tax Limit (with 87A rebate)<\/td><td>\u20b912,00,000<\/td><td>\u20b95,00,000<\/td><\/tr><tr><td>Max Rebate u\/s 87A<\/td><td>\u20b960,000<\/td><td>\u20b912,500<\/td><\/tr><tr><td>Highest Slab Rate<\/td><td>30% (above \u20b924,00,000)<\/td><td>30% (above \u20b910,00,000)<\/td><\/tr><tr><td>Deductions Allowed<\/td><td>Very limited (80CCD(2), 24(b) on let-out property)<\/td><td>Full \u2014 80C, 80D, HRA, 24(b), etc.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">\u2705 <strong>New regime is the default tax regime<\/strong> since FY 2023-24 (Section 115BAC of the Income Tax Act, 1961). If you want to claim old-regime deductions, you must opt out \u2014 for salaried individuals this is done directly in the ITR; for those with business\/professional income, Form 10-IEA must be filed on or before the due date under Section 139(1).<\/p>\n<\/blockquote>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"new-tax-regime-income-tax-slab-rates-fy-2025-26-same-for-all-ages\" class=\"wp-block-heading\">New Tax Regime Income Tax Slab Rates \u2014 FY 2025-26 (Same for All Ages)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Under Section 115BAC, the new regime uses the <strong>same slabs for every age group<\/strong> \u2014 there&#8217;s no extra benefit for senior or super senior citizens here (unlike the old regime).<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Income Slab<\/th><th>Tax Rate<\/th><\/tr><\/thead><tbody><tr><td>Up to \u20b94,00,000<\/td><td>Nil<\/td><\/tr><tr><td>\u20b94,00,001 \u2013 \u20b98,00,000<\/td><td>5% above \u20b94,00,000<\/td><\/tr><tr><td>\u20b98,00,001 \u2013 \u20b912,00,000<\/td><td>\u20b920,000 + 10% above \u20b98,00,000<\/td><\/tr><tr><td>\u20b912,00,001 \u2013 \u20b916,00,000<\/td><td>\u20b960,000 + 15% above \u20b912,00,000<\/td><\/tr><tr><td>\u20b916,00,001 \u2013 \u20b920,00,000<\/td><td>\u20b91,20,000 + 20% above \u20b916,00,000<\/td><\/tr><tr><td>\u20b920,00,001 \u2013 \u20b924,00,000<\/td><td>\u20b92,00,000 + 25% above \u20b920,00,000<\/td><\/tr><tr><td>Above \u20b924,00,000<\/td><td>\u20b93,00,000 + 30% above \u20b924,00,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udca1 <strong>Rebate u\/s 87A:<\/strong> Taxable income up to \u20b912,00,000 gets a rebate of up to \u20b960,000 \u2014 bringing your tax liability to <strong>zero<\/strong>. This rebate does not apply to special-rate income like capital gains under Section 112A.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"old-tax-regime-slab-rates-fy-2025-26\" class=\"wp-block-heading\">Old Tax Regime Slab Rates \u2014 FY 2025-26<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The old regime lets you claim deductions (80C, 80D, HRA, home loan interest, etc.) but the slabs are less generous. Rates vary by age.<\/p>\n\n\n\n<h3 id=\"individuals-below-60-years\" class=\"wp-block-heading\">Individuals Below 60 Years<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Income Slab<\/th><th>Tax Rate<\/th><\/tr><\/thead><tbody><tr><td>Up to \u20b92,50,000<\/td><td>Nil<\/td><\/tr><tr><td>\u20b92,50,001 \u2013 \u20b95,00,000<\/td><td>5% above \u20b92,50,000<\/td><\/tr><tr><td>\u20b95,00,001 \u2013 \u20b910,00,000<\/td><td>\u20b912,500 + 20% above \u20b95,00,000<\/td><\/tr><tr><td>Above \u20b910,00,000<\/td><td>\u20b91,12,500 + 30% above \u20b910,00,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"senior-citizens-60-to-80-years\" class=\"wp-block-heading\">Senior Citizens \u2014 60 to 80 Years<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Income Slab<\/th><th>Tax Rate<\/th><\/tr><\/thead><tbody><tr><td>Up to \u20b93,00,000<\/td><td>Nil<\/td><\/tr><tr><td>\u20b93,00,001 \u2013 \u20b95,00,000<\/td><td>5% above \u20b93,00,000<\/td><\/tr><tr><td>\u20b95,00,001 \u2013 \u20b910,00,000<\/td><td>\u20b910,000 + 20% above \u20b95,00,000<\/td><\/tr><tr><td>Above \u20b910,00,000<\/td><td>\u20b91,10,000 + 30% above \u20b910,00,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 id=\"super-senior-citizens-80-years-and-above\" class=\"wp-block-heading\">Super Senior Citizens \u2014 80 Years and Above<\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Income Slab<\/th><th>Tax Rate<\/th><\/tr><\/thead><tbody><tr><td>Up to \u20b95,00,000<\/td><td>Nil<\/td><\/tr><tr><td>\u20b95,00,001 \u2013 \u20b910,00,000<\/td><td>20% above \u20b95,00,000<\/td><\/tr><tr><td>Above \u20b910,00,000<\/td><td>\u20b91,00,000 + 30% above \u20b910,00,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\ud83d\udccc <strong>Rebate u\/s 87A (Old Regime):<\/strong> Available if taxable income does not exceed \u20b95,00,000, up to a maximum of \u20b912,500 \u2014 effectively zero tax at or below this threshold.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"surcharge-rates-on-income-tax-fy-2025-26\" class=\"wp-block-heading\">Surcharge Rates on Income Tax \u2014 FY 2025-26<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Surcharge is charged on your <strong>income tax amount<\/strong>, not on your total income, once it crosses certain thresholds. Note the important difference at the highest slab between the two regimes.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Total Income<\/th><th>Surcharge \u2014 New Regime<\/th><th>Surcharge \u2014 Old Regime<\/th><\/tr><\/thead><tbody><tr><td>Up to \u20b950 Lakh<\/td><td>Nil<\/td><td>Nil<\/td><\/tr><tr><td>\u20b950 Lakh \u2013 \u20b91 Crore<\/td><td>10%<\/td><td>10%<\/td><\/tr><tr><td>\u20b91 Crore \u2013 \u20b92 Crore<\/td><td>15%<\/td><td>15%<\/td><\/tr><tr><td>\u20b92 Crore \u2013 \u20b95 Crore<\/td><td>25%<\/td><td>25%<\/td><\/tr><tr><td>Above \u20b95 Crore<\/td><td><strong>25%<\/strong><\/td><td><strong>37%<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u26a0\ufe0f <strong>Key difference:<\/strong> Under the new regime, surcharge is capped at 25% even above \u20b95 crore. Under the old regime, it rises to 37% above \u20b95 crore. This is one of the biggest \u2014 and least talked about \u2014 advantages of the new regime for very high earners.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The enhanced 25%\/37% surcharge does <strong>not<\/strong> apply to income taxed under Sections 111A, 112, 112A, or dividend income \u2014 surcharge on these is capped at 15%.<\/p>\n\n\n\n<h3 id=\"health-education-cess\" class=\"wp-block-heading\">Health &amp; Education Cess<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A flat <strong>4% cess<\/strong> is added on (Income Tax + Surcharge) under both regimes, for all taxpayers.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"marginal-relief-on-surcharge\" class=\"wp-block-heading\">Marginal Relief on Surcharge<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If your income just crosses a surcharge threshold (\u20b950L, \u20b91Cr, \u20b92Cr, or \u20b95Cr), marginal relief ensures your total tax + surcharge doesn&#8217;t exceed the tax on the threshold amount by more than the actual excess income. In simple terms: crossing \u20b950 lakh by \u20b910,000 shouldn&#8217;t cost you a surcharge bill far larger than that \u20b910,000.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Income Range<\/th><th>Marginal Relief Rule<\/th><\/tr><\/thead><tbody><tr><td>\u20b950L \u2013 \u20b91 Cr<\/td><td>Tax + surcharge capped at (tax on \u20b950L + amount exceeding \u20b950L)<\/td><\/tr><tr><td>\u20b91 Cr \u2013 \u20b92 Cr<\/td><td>Tax + surcharge capped at (tax on \u20b91 Cr + amount exceeding \u20b91 Cr)<\/td><\/tr><tr><td>\u20b92 Cr \u2013 \u20b95 Cr<\/td><td>Tax + surcharge capped at (tax on \u20b92 Cr + amount exceeding \u20b92 Cr)<\/td><\/tr><tr><td>Above \u20b95 Cr<\/td><td>Tax + surcharge capped at (tax on \u20b95 Cr + amount exceeding \u20b95 Cr)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"rebate-under-section-87-a-summary\" class=\"wp-block-heading\">Rebate Under Section 87A \u2014 Summary<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Regime<\/th><th>Income Limit<\/th><th>Max Rebate<\/th><th>Effective Tax<\/th><\/tr><\/thead><tbody><tr><td><strong>New Regime<\/strong><\/td><td>Up to \u20b912,00,000<\/td><td>\u20b960,000<\/td><td>Zero tax<\/td><\/tr><tr><td><strong>Old Regime<\/strong><\/td><td>Up to \u20b95,00,000<\/td><td>\u20b912,500<\/td><td>Zero tax<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u26a0\ufe0f 87A rebate is <strong>not available<\/strong> on special-rate income such as long-term capital gains under Section 112A (equity gains).<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"new-regime-vs-old-regime-which-should-you-choose\" class=\"wp-block-heading\">New Regime vs Old Regime \u2014 Which Should You Choose?<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Choose the <strong>new regime<\/strong> if you have few deductions (no home loan, minimal 80C investments) \u2014 the lower rates and \u20b912L rebate ceiling generally win.<\/li>\n\n\n\n<li>Choose the <strong>old regime<\/strong> if your combined deductions (80C + HRA + 80D + home loan interest) exceed roughly \u20b94\u20134.5 lakh \u2014 the math can tip in your favor, especially for those with a home loan and full 80C utilization.<\/li>\n\n\n\n<li>The only way to know for certain is to run both scenarios with your actual numbers \u2014 <a href=\"https:\/\/mybharatportal.com\/tools\/income-tax-calculator\/\" data-type=\"link\" data-id=\"https:\/\/mybharatportal.com\/tools\/income-tax-calculator\/\">use our free Income Tax Calculator<\/a> to compare instantly.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 id=\"frequently-asked-questions\" class=\"wp-block-heading\">Frequently Asked Questions<\/h2>\n\n\n<style>.kt-accordion-id448_b49c34-50 .kt-accordion-inner-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:8px;}.kt-accordion-id448_b49c34-50 .kt-accordion-panel-inner{border-top:0px solid transparent;border-right:0px solid transparent;border-bottom:0px solid transparent;border-left:0px solid transparent;background:#ffffff;padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-sm, 1.5rem);}.kt-accordion-id448_b49c34-50 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header{border-top:0px solid #949494;border-right:0px solid #949494;border-bottom:4px solid #949494;border-left:0px solid #949494;border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;background:#ffffff;color:#444444;padding-top:14px;padding-right:10px;padding-bottom:6px;padding-left:16px;}.kt-accordion-id448_b49c34-50:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id448_b49c34-50:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap .kt-blocks-accordion-icon-trigger:before{background:#444444;}.kt-accordion-id448_b49c34-50:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger{background:#444444;}.kt-accordion-id448_b49c34-50:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id448_b49c34-50:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-icon-trigger:before{background:#ffffff;}.kt-accordion-id448_b49c34-50 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header:hover, \n\t\t\t\tbody:not(.hide-focus-outline) .kt-accordion-id448_b49c34-50 .kt-blocks-accordion-header:focus-visible{color:#444444;background:#ffffff;border-top-color:#474747;border-right-color:#474747;border-bottom-color:#474747;border-left-color:#474747;}.kt-accordion-id448_b49c34-50:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id448_b49c34-50:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:before, body:not(.hide-focus-outline) .kt-accordion-id448_b49c34-50:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion--visible .kt-blocks-accordion-icon-trigger:after, body:not(.hide-focus-outline) .kt-accordion-id448_b49c34-50:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle ) .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger:before{background:#444444;}.kt-accordion-id448_b49c34-50:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger, body:not(.hide-focus-outline) .kt-accordion-id448_b49c34-50:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger{background:#444444;}.kt-accordion-id448_b49c34-50:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id448_b49c34-50:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:hover .kt-blocks-accordion-icon-trigger:before, body:not(.hide-focus-outline) .kt-accordion-id448_b49c34-50:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger:after, body:not(.hide-focus-outline) .kt-accordion-id448_b49c34-50:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible .kt-blocks-accordion-icon-trigger:before{background:#ffffff;}.kt-accordion-id448_b49c34-50 .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id448_b49c34-50 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active{color:#333333;background:#ffffff;border-top-color:#0e9cd1;border-right-color:#0e9cd1;border-bottom-color:#0e9cd1;border-left-color:#0e9cd1;}.kt-accordion-id448_b49c34-50:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id448_b49c34-50:not( .kt-accodion-icon-style-basiccircle ):not( .kt-accodion-icon-style-xclosecircle ):not( .kt-accodion-icon-style-arrowcircle )  > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:before{background:#333333;}.kt-accordion-id448_b49c34-50:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger{background:#333333;}.kt-accordion-id448_b49c34-50:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:after, .kt-accordion-id448_b49c34-50:not( .kt-accodion-icon-style-basic ):not( .kt-accodion-icon-style-xclose ):not( .kt-accodion-icon-style-arrow ) .kt-blocks-accordion-header.kt-accordion-panel-active .kt-blocks-accordion-icon-trigger:before{background:#ffffff;}@media all and (max-width: 1024px){.kt-accordion-id448_b49c34-50 .kt-accordion-panel-inner{border-top:0px solid transparent;border-right:0px solid transparent;border-bottom:0px solid transparent;border-left:0px solid transparent;}}@media all and (max-width: 1024px){.kt-accordion-id448_b49c34-50 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header{border-top:0px solid #949494;border-right:0px solid #949494;border-bottom:4px solid #949494;border-left:0px solid #949494;}}@media all and (max-width: 1024px){.kt-accordion-id448_b49c34-50 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header:hover, \n\t\t\t\tbody:not(.hide-focus-outline) .kt-accordion-id448_b49c34-50 .kt-blocks-accordion-header:focus-visible{border-top-color:#474747;border-right-color:#474747;border-bottom-color:#474747;border-left-color:#474747;}}@media all and (max-width: 1024px){.kt-accordion-id448_b49c34-50 .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id448_b49c34-50 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active{border-top-color:#0e9cd1;border-right-color:#0e9cd1;border-bottom-color:#0e9cd1;border-left-color:#0e9cd1;}}@media all and (max-width: 767px){.kt-accordion-id448_b49c34-50 .kt-accordion-inner-wrap{display:block;}.kt-accordion-id448_b49c34-50 .kt-accordion-inner-wrap .kt-accordion-pane:not(:first-child){margin-top:8px;}.kt-accordion-id448_b49c34-50 .kt-accordion-panel-inner{border-top:0px solid transparent;border-right:0px solid transparent;border-bottom:0px solid transparent;border-left:0px solid transparent;}.kt-accordion-id448_b49c34-50 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header{border-top:0px solid #949494;border-right:0px solid #949494;border-bottom:4px solid #949494;border-left:0px solid #949494;}.kt-accordion-id448_b49c34-50 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header:hover, \n\t\t\t\tbody:not(.hide-focus-outline) .kt-accordion-id448_b49c34-50 .kt-blocks-accordion-header:focus-visible{border-top-color:#474747;border-right-color:#474747;border-bottom-color:#474747;border-left-color:#474747;}.kt-accordion-id448_b49c34-50 .kt-accordion-header-wrap .kt-blocks-accordion-header:focus-visible,\n\t\t\t\t.kt-accordion-id448_b49c34-50 > .kt-accordion-inner-wrap > .wp-block-kadence-pane > .kt-accordion-header-wrap > .kt-blocks-accordion-header.kt-accordion-panel-active{border-top-color:#0e9cd1;border-right-color:#0e9cd1;border-bottom-color:#0e9cd1;border-left-color:#0e9cd1;}}<\/style>\n<div class=\"wp-block-kadence-accordion alignnone\"><div class=\"kt-accordion-wrap kt-accordion-id448_b49c34-50 kt-accordion-has-8-panes kt-active-pane-0 kt-accordion-block kt-pane-header-alignment-left kt-accodion-icon-style-none kt-accodion-icon-side-right\" style=\"max-width:none\"><div class=\"kt-accordion-inner-wrap\" data-allow-multiple-open=\"false\" data-start-open=\"0\">\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-1 kt-pane448_7eb54f-db\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Q1: <strong>What is the income tax slab for FY 2025-26?<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p class=\"wp-block-paragraph\">Under the new regime, income up to \u20b94,00,000 is tax-free, rising in slabs of 5%, 10%, 15%, 20%, 25%, up to 30% above \u20b924,00,000. Under the old regime, the basic exemption is \u20b92,50,000 (below 60 years), with rates of 5%, 20%, and 30%.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-2 kt-pane448_dc1246-9b\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Q2: <strong>Is the new tax regime compulsory for FY 2025-26?<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p class=\"wp-block-paragraph\">No, but it is the <strong>default<\/strong>. You can opt for the old regime if it benefits you \u2014 salaried individuals do this directly while filing the ITR; business\/professional taxpayers must file Form 10-IEA.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-3 kt-pane448_5f63dd-19\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Q3: <strong>How much income is tax-free under the new regime in FY 2025-26?<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p class=\"wp-block-paragraph\">Up to \u20b912,00,000 is effectively tax-free due to the Section 87A rebate of up to \u20b960,000, though the basic exemption limit itself is \u20b94,00,000.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-4 kt-pane448_584d38-73\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Q4: <strong>What is marginal relief in income tax?<\/strong> <\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p class=\"wp-block-paragraph\">It&#8217;s a relief mechanism ensuring that when your income just crosses a surcharge threshold, your extra tax burden never exceeds your extra income.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-5 kt-pane448_1dc676-ec\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Q5: <strong>Do senior citizens get a different slab under the new regime?<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p class=\"wp-block-paragraph\">No. The new regime applies the same slabs regardless of age. Age-based exemption limits (\u20b93L for senior citizens, \u20b95L for super senior citizens) apply only under the <strong>old regime<\/strong>.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-6 kt-pane448_b619a3-d5\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Q6: <strong>What is the surcharge rate on income above \u20b95 crore?<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p class=\"wp-block-paragraph\">25% under the new regime, but 37% under the old regime \u2014 a significant difference for very high earners.<\/p>\n<\/div><\/div><\/div>\n\n\n\n<div class=\"wp-block-kadence-pane kt-accordion-pane kt-accordion-pane-8 kt-pane448_b042bb-c8\"><div class=\"kt-accordion-header-wrap\"><button class=\"kt-blocks-accordion-header kt-acccordion-button-label-show\" type=\"button\"><span class=\"kt-blocks-accordion-title-wrap\"><span class=\"kt-blocks-accordion-title\">Q7: <strong>Where can I verify these tax slabs officially?<\/strong><\/span><\/span><span class=\"kt-blocks-accordion-icon-trigger\"><\/span><\/button><\/div><div class=\"kt-accordion-panel kt-accordion-panel-hidden\"><div class=\"kt-accordion-panel-inner\">\n<p class=\"wp-block-paragraph\">Directly on the <a href=\"https:\/\/www.incometax.gov.in\/iec\/foportal\/help\/individual\/return-applicable-1\" target=\"_blank\" rel=\"noopener\">Income Tax Department&#8217;s e-filing portal<\/a>, which we&#8217;ve used as the primary source for this article.<\/p>\n<\/div><\/div><\/div>\n<\/div><\/div><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Source: Income Tax Department, Ministry of Finance, Government of India (incometax.gov.in) \u2014 page last reviewed 19 May 2026. This article is for informational purposes; please consult a Chartered Accountant or the official portal for filing-specific guidance.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">tax = Your Money Your Life<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Income Tax Slab Rates FY 2025-26 (AY 2026-27) \u2014 New &amp; Old Regime, All Categories For FY 2025-26 (Assessment Year 2026-27), income up to \u20b94,00,000 is tax-free under the new tax regime, and taxpayers earning up to \u20b912,00,000 pay zero tax after the Section 87A rebate. The new regime remains the default regime \u2014 you&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kad_post_transparent":"","_kad_post_title":"hide","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[7],"tags":[],"class_list":["post-448","post","type-post","status-publish","format-standard","hentry","category-income-tax"],"acf":[],"taxonomy_info":{"category":[{"value":7,"label":"Income Tax"}]},"featured_image_src_large":false,"author_info":{"display_name":"Sufyan","author_link":"https:\/\/mybharatportal.com\/tools\/author\/sufyan\/"},"comment_info":0,"category_info":[{"term_id":7,"name":"Income Tax","slug":"income-tax","term_group":0,"term_taxonomy_id":7,"taxonomy":"category","description":"","parent":0,"count":4,"filter":"raw","cat_ID":7,"category_count":4,"category_description":"","cat_name":"Income Tax","category_nicename":"income-tax","category_parent":0}],"tag_info":false,"_links":{"self":[{"href":"https:\/\/mybharatportal.com\/tools\/wp-json\/wp\/v2\/posts\/448","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mybharatportal.com\/tools\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mybharatportal.com\/tools\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mybharatportal.com\/tools\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mybharatportal.com\/tools\/wp-json\/wp\/v2\/comments?post=448"}],"version-history":[{"count":4,"href":"https:\/\/mybharatportal.com\/tools\/wp-json\/wp\/v2\/posts\/448\/revisions"}],"predecessor-version":[{"id":1616,"href":"https:\/\/mybharatportal.com\/tools\/wp-json\/wp\/v2\/posts\/448\/revisions\/1616"}],"wp:attachment":[{"href":"https:\/\/mybharatportal.com\/tools\/wp-json\/wp\/v2\/media?parent=448"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mybharatportal.com\/tools\/wp-json\/wp\/v2\/categories?post=448"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mybharatportal.com\/tools\/wp-json\/wp\/v2\/tags?post=448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}