India
Sources and data for India
Every value the calculators use, with its effective dates and a link to the official source.
Income-tax slabs under section 202(1) (new regime), tax year 2026-27
- Current value
Table with 7 brackets
₹0 / ₹4,00,000 0% ₹4,00,000 / ₹8,00,000 5% ₹8,00,000 / ₹12,00,000 10% ₹12,00,000 / ₹16,00,000 15% ₹16,00,000 / ₹20,00,000 20% ₹20,00,000 / ₹24,00,000 25% ₹24,00,000 + 30% - From
- 1 April 2026
- Until
- 31 March 2027
- Source
- Income Tax Department (CBDT)Income-tax Act, 2025 as amended by the Finance Act, 2026, section 202(1)
- Checked on
- 14 October 2026
Income-tax slabs under the old regime (Part I-B of the First Schedule), below 60 years
- Current value
Table with 4 brackets
₹0 / ₹2,50,000 0% ₹2,50,000 / ₹5,00,000 5% ₹5,00,000 / ₹10,00,000 20% ₹10,00,000 + 30% - From
- 1 April 2026
- Until
- 31 March 2027
- Checked on
- 14 October 2026
Income-tax slabs under the old regime, resident aged 60 to 79
- Current value
Table with 4 brackets
₹0 / ₹3,00,000 0% ₹3,00,000 / ₹5,00,000 5% ₹5,00,000 / ₹10,00,000 20% ₹10,00,000 + 30% - From
- 1 April 2026
- Until
- 31 March 2027
- Checked on
- 14 October 2026
Income-tax slabs under the old regime, resident aged 80 or more
- Current value
Table with 3 brackets
₹0 / ₹5,00,000 0% ₹5,00,000 / ₹10,00,000 20% ₹10,00,000 + 30% - From
- 1 April 2026
- Until
- 31 March 2027
- Checked on
- 14 October 2026
Surcharge on income-tax by total income, new regime
- Current value
Table with 4 brackets
₹0 / ₹50,00,000 0% ₹50,00,000 / ₹1,00,00,000 10% ₹1,00,00,000 / ₹2,00,00,000 15% ₹2,00,00,000 + 25% - From
- 1 April 2026
- Until
- 31 March 2027
- Checked on
- 14 October 2026
Surcharge on income-tax by total income, old regime
- Current value
Table with 5 brackets
₹0 / ₹50,00,000 0% ₹50,00,000 / ₹1,00,00,000 10% ₹1,00,00,000 / ₹2,00,00,000 15% ₹2,00,00,000 / ₹5,00,00,000 25% ₹5,00,00,000 + 37% - From
- 1 April 2026
- Until
- 31 March 2027
- Checked on
- 14 October 2026
Standard deduction on salary, new regime
- Current value
- ₹75,000
- From
- 1 April 2026
- Until
- 31 March 2027
- Checked on
- 14 October 2026
Standard deduction on salary, old regime
- Current value
- ₹50,000
- From
- 1 April 2026
- Until
- 31 March 2027
- Checked on
- 14 October 2026
Income limit for the full rebate, new regime
- Current value
- ₹12,00,000
- From
- 1 April 2026
- Until
- 31 March 2027
- Checked on
- 14 October 2026
Maximum rebate, new regime
- Current value
- ₹60,000
- From
- 1 April 2026
- Until
- 31 March 2027
- Checked on
- 14 October 2026
Income limit for the rebate, old regime
- Current value
- ₹5,00,000
- From
- 1 April 2026
- Until
- 31 March 2027
- Checked on
- 14 October 2026
Maximum rebate, old regime
- Current value
- ₹12,500
- From
- 1 April 2026
- Until
- 31 March 2027
- Checked on
- 14 October 2026
Health and Education Cess
- Current value
- 4%
- From
- 1 April 2026
- Until
- 31 March 2027
- Checked on
- 14 October 2026
Limit of the section 123 deduction (formerly 80C)
- Current value
- ₹1,50,000
- From
- 1 April 2026
- Until
- 31 March 2027
- Checked on
- 14 October 2026
Tax rate on short-term capital gains on listed equity (section 196)
- Current value
- 20%
- From
- 1 April 2026
- Until
- 31 March 2027
- Checked on
- 14 October 2026
Tax rate on long-term capital gains on listed equity (section 198)
- Current value
- 12.5%
- From
- 1 April 2026
- Until
- 31 March 2027
- Checked on
- 14 October 2026
Long-term capital gains on listed equity not taxed (section 198)
- Current value
- ₹1,25,000
- From
- 1 April 2026
- Until
- 31 March 2027
- Checked on
- 14 October 2026
Tax payable from which advance tax is due
- Current value
- ₹10,000
- From
- 1 April 2026
- Until
- 31 March 2027
- Checked on
- 14 October 2026
Cumulative share of advance tax due by each instalment
- Current value
- By 15 June 15%
- By 15 September 45%
- By 15 December 75%
- By 15 March 100%
- From
- 1 April 2026
- Until
- 31 March 2027
- Checked on
- 14 October 2026
Share of salary for the HRA exemption, by city
- Current value
- Mumbai, Kolkata, Delhi, Chennai, Hyderabad, Pune, Ahmedabad or Bengaluru 50%
- Any other city or town 40%
- From
- 1 April 2026
- Source
- Income Tax Department (CBDT)Income-tax Rules, 2026 (Notification 22/2026, G.S.R. 198(E)), rule 279
- Checked on
- 14 October 2026
Share of salary taken off rent for the HRA exemption
- Current value
- 10%
- From
- 1 April 2026
- Source
- Income Tax Department (CBDT)Income-tax Rules, 2026 (Notification 22/2026, G.S.R. 198(E)), rule 279
- Checked on
- 14 October 2026
GST rates on goods and services
- Current value
- 5% (merit rate) 5%
- 18% (standard rate) 18%
- 40% (special de-merit rate) 40%
- From
- 22 September 2025
- Checked on
- 14 October 2026
EPF contribution by the employee and by the employer
- Current value
- 12%
- From
- 21 November 2025
- Checked on
- 14 October 2026
Part of the employer contribution that goes to the pension fund (EPS)
- Current value
- 8.33%
- From
- 21 November 2025
- Checked on
- 14 October 2026
EPF wage ceiling per month
- Current value
- ₹25,000
- From
- 17 September 2026
- Checked on
- 14 October 2026
Days of wages for each year of service (gratuity)
- Current value
- 15 days
- From
- 21 November 2025
- Checked on
- 14 October 2026
Divisor of the monthly wage for gratuity
- Current value
- 26
- From
- 21 November 2025
- Checked on
- 14 October 2026
Years of continuous service for gratuity on resignation or retirement
- Current value
- 5 years
- From
- 21 November 2025
- Checked on
- 14 October 2026
Interest rates of post office small savings schemes
- Current value
- Public Provident Fund 7.1%
- Sukanya Samriddhi Account 8.2%
- National Savings Certificate 7.7%
- Senior Citizens Savings Scheme 8.2%
- Post Office Monthly Income Scheme 7.4%
- 5-year Recurring Deposit 6.7%
- 1-year Time Deposit 6.9%
- 2-year Time Deposit 7%
- 3-year Time Deposit 7.1%
- 5-year Time Deposit 7.5%
- Kisan Vikas Patra 7.5%
- From
- 1 October 2026
- Until
- 31 December 2026
- Checked on
- 14 October 2026
Months for a Kisan Vikas Patra to double
- Current value
- 115 months
- From
- 1 October 2026
- Until
- 31 December 2026
- Checked on
- 14 October 2026
Minimum PPF deposit in a financial year
- Current value
- ₹500
- From
- 12 December 2019
- Checked on
- 15 October 2026
Maximum PPF deposit in a financial year
- Current value
- ₹1,50,000
- From
- 12 December 2019
- Checked on
- 15 October 2026
Minimum Sukanya Samriddhi deposit in a financial year
- Current value
- ₹250
- From
- 12 December 2019
- Checked on
- 15 October 2026
Maximum Sukanya Samriddhi deposit in a financial year
- Current value
- ₹1,50,000
- From
- 12 December 2019
- Checked on
- 15 October 2026