Old vs new tax regime ka sawaal har salaried vyakti ke liye saal ka sabse bada tax faisla hai. Budget 2026 me FY 2026-27 ke liye slab, rebate ya surcharge me koi badlaav nahi hua — matlab pichle saal wale niyam hi is saal bhi laagu hain, bas ab ye naya Income-tax Act, 2025 (1 April 2026 se) govern karta hai. New regime default hai, old regime chunna optional hai. Is guide me dono regimes ki poori tulna, slab tables aur do example hisaab ke saath samjhiye ki aapke liye kaunsa behtar hai.
Pehle Ye Samjhiye: Default Kaunsa Hai?
New tax regime default regime hai — agar aap kuch na chunein, to new regime hi laagu hoga. Old regime me jaana hai to use actively chunna padta hai. Business/profession se aay walon ko old regime chunne ke liye Form 10-IEA bharna hota hai; sirf salary walon ke liye ITR bharte samay chunna kaafi hai.
New Tax Regime Slab 2026-27
New regime me sabhi vyaktiyon (umar chahe kuch bhi ho) ke liye ek jaise slab hain:
- ₹4 lakh tak — 0% (nil)
- ₹4–8 lakh — 5%
- ₹8–12 lakh — 10%
- ₹12–16 lakh — 15%
- ₹16–20 lakh — 20%
- ₹20–24 lakh — 25%
- ₹24 lakh se upar — 30%
Iske upar Section 87A rebate: kul taxable aay ₹12 lakh tak ho to ₹60,000 tak ka rebate — matlab tax zero. Salaried vyaktiyon ko ₹75,000 ka standard deduction bhi milta hai, isliye salary ₹12.75 lakh tak effectively zero tax hai. Uske upar 4% health & education cess lagta hai.
Old Tax Regime Slab 2026-27
- ₹2.5 lakh tak — 0% (nil)
- ₹2.5–5 lakh — 5%
- ₹5–10 lakh — 20%
- ₹10 lakh se upar — 30%
Old regime me 87A rebate sirf ₹12,500 tak (taxable aay ₹5 lakh tak), aur standard deduction ₹50,000 hai. Lekin iska sabse bada fayda hai deductions — 80C (₹1.5 lakh tak: PPF, ELSS, EPF), 80D (health insurance premium), HRA, home loan interest, NPS aur bhi kai chhoot jo new regime me mostly nahi milti.
New regime ke slab ko detail me samajhne ke liye padhein: New regime tax slab 2026.
Udaaharan 1: ₹12 Lakh Salary, Koi Nivesh Nahi
New regime: ₹12,00,000 − ₹75,000 (standard deduction) = ₹11,25,000 taxable. Ye ₹12 lakh se kam hai, to 87A rebate se tax = ₹0.
Old regime: ₹12,00,000 − ₹50,000 = ₹11,50,000; 80C me poore ₹1,50,000 lagayein to taxable = ₹10,00,000. Tax: ₹2.5–5L par 5% = ₹12,500; ₹5–10L par 20% = ₹1,00,000; kul ₹1,12,500 + 4% cess = ₹1,17,000.
Faisla: Nivesh na karne wale ke liye new regime saaf jeetta hai — ₹0 vs ₹1,17,000.
Udaaharan 2: ₹25 Lakh Salary, Badi Deductions
Maan lijiye deductions kul ₹8.5 lakh hain — 80C ₹1.5L + HRA ₹4L + home loan interest ₹2L + 80D ₹50K + NPS ₹50K.
New regime: ₹25,00,000 − ₹75,000 = ₹24,25,000 taxable. Slab se tax: ₹20,000 + ₹40,000 + ₹60,000 + ₹80,000 + ₹1,06,250 = ₹3,06,250 + 4% cess = ₹3,18,500 (lagbhag).
Old regime: ₹25,00,000 − ₹50,000 − ₹8,50,000 = ₹16,00,000 taxable. Tax: ₹12,500 + ₹1,00,000 + ₹1,80,000 = ₹2,92,500 + 4% cess = ₹3,04,200 (lagbhag).
Faisla: Bhaari deductions walon ke liye old regime yahan lagbhag ₹14,000 sasta padta hai. (Ye keval udaaharan hai — aapke aankde alag honge.)
To Kaunsa Regime Chunein? — Simple Niyam
- Koi khaas nivesh/deduction nahi (80C, HRA, home loan nahi) → new regime aam taur par behtar.
- Bhaari deductions (HRA + 80C + home loan interest milakar ₹4-5 lakh se zyada) → dono ka hisaab lagakar dekhein; old regime jeet sakta hai.
- ₹12.75 lakh tak salary, koi deduction nahi → new regime me zero tax, sochne ki zaroorat hi nahi.
- Capital gains wali aay ho to savdhaan rahein — kuch special-rate aay par 87A rebate nahi milta.
HRA ka daava karte hain? To HRA kya hai wala guide zaroor padhein — old regime me ye sabse badi deductions me se ek hai.
High Income Walon Ke Liye Ek Aur Antar: Surcharge Cap
₹50 lakh se zyada aay par surcharge lagta hai — aur yahan bhi new regime aage hai. New regime me sabse zyada surcharge 25% tak seemit (capped) hai, jabki old regime me bahut zyada aay par ye 37% tak jaa sakta hai. Matlab crore-plus income walon ke liye new regime aksar behtar padta hai, chahe deductions hon ya na hon. Ye ek aur wajah hai ki high earners ko dono regimes ka poora hisaab lagana chahiye.
Ek Aakhri Salah
Har saal regime dobara chuna jaa sakta hai (business income walon ke liye niyam sakht hain), isliye pichle saal ka faisla is saal par thopiye mat. Salary badhne, naya home loan lene ya nivesh badalne par hisaab badal jaata hai. Employer ko saal ki shuruaat me sahi regime bataana bhi zaroori hai, taaki TDS sahi kate aur saal ke ant me refund ya extra payment ka jhanjhat na ho.
Official slab aur FAQs ke liye dekhein: incometax.gov.in
Yeh sirf jaankari hai, financial advice nahi hai.