{"id":21033,"date":"2026-04-02T05:28:37","date_gmt":"2026-04-02T05:28:37","guid":{"rendered":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/?p=21033"},"modified":"2026-04-02T05:31:36","modified_gmt":"2026-04-02T05:31:36","slug":"income-tax-slabs-fy-2025-26-ay-2026-27-new-vs-old-regime-explained","status":"publish","type":"post","link":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/income-tax-slabs-fy-2025-26-ay-2026-27-new-vs-old-regime-explained\/","title":{"rendered":"Income Tax Slabs FY 2025-26 (AY 2026-27): New vs Old Regime Explained"},"content":{"rendered":"\n<h1 class=\"wp-block-heading\" id=\"income-tax-slabs-fy-2025-26-ay-2026-27\"><span class=\"ez-toc-section\" id=\"Income_Tax_Slabs_FY_2025-26_AY_2026-27\"><\/span>Income Tax Slabs FY 2025-26 (AY 2026-27)<span class=\"ez-toc-section-end\"><\/span><\/h1>\n\n\n\n<p>Income tax slabs play a crucial role in determining the amount of tax to be paid by an individual or organisation in a given financial year. For the Financial Year 2025-26 (Assessment Year 2026-27), the system remains the same, with two options available: the New Tax Regime and the Old Tax Regime, as before. Depending on what is best to them, taxpayers may opt to use one of the two.<\/p><div id=\"ez-toc-container\" class=\"ez-toc-v2_0_83 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #0c0c0c;color:#0c0c0c\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #0c0c0c;color:#0c0c0c\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/income-tax-slabs-fy-2025-26-ay-2026-27-new-vs-old-regime-explained\/#Income_Tax_Slabs_FY_2025-26_AY_2026-27\" >Income Tax Slabs FY 2025-26 (AY 2026-27)<\/a><ul class='ez-toc-list-level-2' ><li class='ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/income-tax-slabs-fy-2025-26-ay-2026-27-new-vs-old-regime-explained\/#What_Are_Income_Tax_Slabs\" >What Are Income Tax Slabs?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/income-tax-slabs-fy-2025-26-ay-2026-27-new-vs-old-regime-explained\/#Applicability_Of_Income_Tax_Slabs\" >Applicability Of Income Tax Slabs<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/income-tax-slabs-fy-2025-26-ay-2026-27-new-vs-old-regime-explained\/#Income_Tax_Slabs_For_FY_2025-26_AY_2026-27\" >Income Tax Slabs For FY 2025-26 (AY 2026-27)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/income-tax-slabs-fy-2025-26-ay-2026-27-new-vs-old-regime-explained\/#New_Tax_Regime_Base_Regime_From_FY_2023-24\" >New Tax Regime (Base Regime From FY 2023-24)<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/income-tax-slabs-fy-2025-26-ay-2026-27-new-vs-old-regime-explained\/#Key_Features\" >Key Features:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/income-tax-slabs-fy-2025-26-ay-2026-27-new-vs-old-regime-explained\/#Old_Tax_Regime_Optional\" >Old Tax Regime (Optional)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/income-tax-slabs-fy-2025-26-ay-2026-27-new-vs-old-regime-explained\/#Senior_Citizen_Super_Senior_Citizen_Tax_Slabs_Pre_Budget_Only\" >Senior Citizen &amp; Super Senior Citizen Tax Slabs (Pre Budget Only)<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/income-tax-slabs-fy-2025-26-ay-2026-27-new-vs-old-regime-explained\/#Senior_Citizens_60%E2%80%9380_Years\" >Senior Citizens (60\u201380 Years)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/income-tax-slabs-fy-2025-26-ay-2026-27-new-vs-old-regime-explained\/#Super_Senior_Citizens_80_Years\" >Super Senior Citizens (80+ Years)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/income-tax-slabs-fy-2025-26-ay-2026-27-new-vs-old-regime-explained\/#Which_Tax_Regime_Should_You_Choose\" >Which Tax Regime Should You Choose?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/income-tax-slabs-fy-2025-26-ay-2026-27-new-vs-old-regime-explained\/#Choose_New_Regime_If\" >Choose New Regime If:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/income-tax-slabs-fy-2025-26-ay-2026-27-new-vs-old-regime-explained\/#Choose_Old_Regime_If\" >Choose Old Regime If:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/income-tax-slabs-fy-2025-26-ay-2026-27-new-vs-old-regime-explained\/#Other_Important_Points_For_FY_2025-26\" >Other Important Points For FY 2025-26<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.legalserviceindia.com\/Legal-Articles\/income-tax-slabs-fy-2025-26-ay-2026-27-new-vs-old-regime-explained\/#Conclusion\" >Conclusion<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n\n\n\n\n<p>In this article, we are going to see the income tax slab rates in both regimes, exemptions and deductions applicable to them as well as advice on how to go about choosing the ideal.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"what-are-income-tax-slabs\"><span class=\"ez-toc-section\" id=\"What_Are_Income_Tax_Slabs\"><\/span>What Are Income Tax Slabs?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Tax on income of India goes under a progressive tax slab. Thus, people earning a higher salary are the ones who pay more taxes. The slab system categorises income levels and applies tax rates accordingly.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"applicability-of-income-tax-slabs\"><span class=\"ez-toc-section\" id=\"Applicability_Of_Income_Tax_Slabs\"><\/span>Applicability Of Income Tax Slabs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The tax slabs differ depending on a taxpayer type:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Single (Less Than 60 Years)<\/li>\n\n\n\n<li>These age groups (60-80 years) are termed as senior citizens.<\/li>\n\n\n\n<li>Super Senior Citizen (80 years+)<\/li>\n\n\n\n<li>HUF (Hindu Undivided Family)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"income-tax-slabs-fy-2025-26\"><span class=\"ez-toc-section\" id=\"Income_Tax_Slabs_For_FY_2025-26_AY_2026-27\"><\/span>Income Tax Slabs For FY 2025-26 (AY 2026-27)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"new-tax-regime\"><span class=\"ez-toc-section\" id=\"New_Tax_Regime_Base_Regime_From_FY_2023-24\"><\/span>New Tax Regime (Base Regime From FY 2023-24)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Under the New Tax Regime, there are reduced tax rates; nevertheless, most exemptions and deductions are eliminated. This is what will happen after FY 2023-24 and taxpayers have the option to continue with the old regime in case they want.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Annual Income Range<\/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 \u20b96,00,000<\/td><td>5%<\/td><\/tr><tr><td>\u20b96,00,001 \u2013 \u20b99,00,000<\/td><td>10%<\/td><\/tr><tr><td>\u20b99,00,001 \u2013 \u20b912,00,000<\/td><td>15%<\/td><\/tr><tr><td>\u20b912,00,001 \u2013 \u20b915,00,000<\/td><td>20%<\/td><\/tr><tr><td>Above \u20b915,00,000<\/td><td>30%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Rebate under Section 87A (New Regime):<\/strong> You can get a rebate under section 87A whereby you have zero tax rate provided your total income is less than or equal to 7,00,000 Rupees.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"key-features-new-regime\"><span class=\"ez-toc-section\" id=\"Key_Features\"><\/span>Key Features:<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The basic exemption of 50,000 is to be permitted in FY 2023-24 onward.<\/li>\n\n\n\n<li>There are no large deductions such as HRA, LTA, 80C, 80D etc.<\/li>\n\n\n\n<li>Reduction of taxation rates on wider income brackets.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"old-tax-regime\"><span class=\"ez-toc-section\" id=\"Old_Tax_Regime_Optional\"><\/span>Old Tax Regime (Optional)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>This is because under the Old Tax Regime, you are entitled to make different deductions and exemptions as follows:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>INR 1.5 Lakh under Section 80C<\/li>\n\n\n\n<li>Health insurance of 80D<\/li>\n\n\n\n<li>HRA, LTA and others<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Annual Income Range<\/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%<\/td><\/tr><tr><td>\u20b95,00,001 \u2013 \u20b910,00,000<\/td><td>20%<\/td><\/tr><tr><td>Above \u20b910,00,000<\/td><td>30%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Rebate under Section 87A (Old Regime):<\/strong> In case of your total income of 5,00,000 or below, you get a rebate amount of 12,500 and you will not have to pay tax.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"senior-citizen-tax-slabs\"><span class=\"ez-toc-section\" id=\"Senior_Citizen_Super_Senior_Citizen_Tax_Slabs_Pre_Budget_Only\"><\/span>Senior Citizen &amp; Super Senior Citizen Tax Slabs (Pre Budget Only)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"senior-citizens\"><span class=\"ez-toc-section\" id=\"Senior_Citizens_60%E2%80%9380_Years\"><\/span>Senior Citizens (60\u201380 Years)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Income Range<\/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%<\/td><\/tr><tr><td>\u20b95,00,001 \u2013 \u20b910,00,000<\/td><td>20%<\/td><\/tr><tr><td>Above \u20b910,00,000<\/td><td>30%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"super-senior-citizens\"><span class=\"ez-toc-section\" id=\"Super_Senior_Citizens_80_Years\"><\/span>Super Senior Citizens (80+ Years)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Income Range<\/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%<\/td><\/tr><tr><td>Above \u20b910,00,000<\/td><td>30%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Note:<\/strong> Super Senior Citizens and the Senior ones can only benefit with the old regime.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"which-tax-regime-to-choose\"><span class=\"ez-toc-section\" id=\"Which_Tax_Regime_Should_You_Choose\"><\/span>Which Tax Regime Should You Choose?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"choose-new-regime\"><span class=\"ez-toc-section\" id=\"Choose_New_Regime_If\"><\/span>Choose New Regime If:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>You do not claim many deductions.<\/li>\n\n\n\n<li>Your investments and expenses do not fall under 80C\/80D\/HRA, etc.<\/li>\n\n\n\n<li>You prefer a simplified return filing process.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"choose-old-regime\"><span class=\"ez-toc-section\" id=\"Choose_Old_Regime_If\"><\/span>Choose Old Regime If:<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>You invest in tax saving (CLS, ELSS, FPF).<\/li>\n\n\n\n<li>You get deductions of 80C, 80D, HRA etc.<\/li>\n\n\n\n<li>After you take away the deductions does significantly decrease your total taxable income.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"other-important-points\"><span class=\"ez-toc-section\" id=\"Other_Important_Points_For_FY_2025-26\"><\/span>Other Important Points For FY 2025-26<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Income tax surcharge of 10 per cent on taxable income exceeding 50 lakhs to 5 crores.<\/li>\n\n\n\n<li>Cess on income tax: Health, Education Cess: 4 % on income tax + surcharge.<\/li>\n\n\n\n<li>Deadline to file Income Tax Return: 31st July 2026 (in case of majority of taxpayers).<\/li>\n\n\n\n<li>To opt out (old regime) shall be as follows (new regime).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"conclusion\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The Income Tax Slabs of the FY 2025-26 (AY 2026-27) follow the dual-regime with the flexibility to taxpayers. Compare your income, deductions, and exemptions to draw a conclusion on the old and new regimes. It is important to select the correct tax structure that would save a lot.<\/p>\n\n\n\n<p>In case you are not sure which one of the two regimes will relate better with you, seek help from a tax expert or a tax calculator.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Income Tax Slabs FY 2025-26 (AY 2026-27) Income tax slabs play a crucial role in determining the amount of tax to be paid by an individual or organisation in a given financial year. For the Financial Year 2025-26 (Assessment Year 2026-27), the system remains the same, with two options available: the New Tax Regime and<\/p>\n","protected":false},"author":247,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"two_page_speed":[],"_jetpack_memberships_contains_paid_content":false,"_joinchat":[],"footnotes":""},"categories":[96],"tags":[3386],"class_list":{"0":"post-21033","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-tax-laws","7":"tag-tax-laws"},"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/posts\/21033","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/users\/247"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/comments?post=21033"}],"version-history":[{"count":0,"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/posts\/21033\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/media?parent=21033"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/categories?post=21033"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/wp-json\/wp\/v2\/tags?post=21033"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}