FY 2025–26 · AY 2026–27Income Tax & Capital Gains Calculators
Compare old and new income-tax regimes, or estimate the tax component on eligible equity capital gains. Choose a tool below.
Year-specific calculator: for income and transfers during 1 April 2025–31 March 2026. Do not use this version for another financial year without reviewing and updating the rules.
Compare old and new regimes
For resident individuals under 60 with salary and ordinary slab-rate income only. Combined income before the deductions entered here must not exceed ₹50 lakh. Capital gains, business income, agricultural income, losses, foreign income and other special-rate income are not supported.
Use salary income, not CTC. Standard deduction is applied automatically: up to ₹50,000 old / ₹75,000 new.
For example, taxable bank interest before deductions. Do not include capital gains.
Enter the eligible exempt portion, such as calculated HRA exemption—not the entire allowance.
Enter your already-verified eligible total. Do not include salary exemptions or the standard deduction again.
Only deductions actually permitted in the new regime. Do not enter ordinary 80C, 80D, HRA or standard deduction. Eligibility and statutory limits are not checked here.
Lower estimated annual tax for these inputs
Annual tax breakdown
| Component | Old regime | New regime |
|---|
Estimates are before TDS, advance tax, tax credits, interest and penalties. This is annual liability, not the amount still payable. Taxable income and final liability are rounded to the nearest ₹10.
Listed equity & equity mutual fund gains
Estimates the special-rate capital-gains tax component for a resident individual using the new regime. Only qualifying listed equity shares and equity-oriented mutual funds meeting applicable STT conditions are supported.
Enter annual net gains after valid loss set-offs and cost-basis adjustments. For qualifying holdings, short term is 12 months or less; long term is more than 12 months. Do not enter sale proceeds or deduct the ₹1.25 lakh LTCG threshold yourself.
After applicable deductions. At least ₹4 lakh is required so no unused basic exemption needs allocation.
Qualifying STCG taxed at 20%, before cess.
The ₹1.25 lakh annual threshold is applied once across the eligible LTCG total. Excess is taxed at 12.5%.
Estimated capital-gains tax component, including cess
Not your complete income-tax liability or incremental tax from selling. Other-income tax and rebate interactions are not calculated here.
Capital-gains tax breakdown
| Component | Amount |
|---|
No rebate is applied to these special-rate gains in this new-regime calculation. The component is displayed to two decimals; final return-level tax rounding is not applied.
Cases this capital-gains tool does not calculate
Property, gold, debt funds, unlisted or foreign shares, crypto, derivatives, buybacks, non-resident taxation, exemption claims, loss allocation and cost-basis calculations are excluded. Cases where other taxable income is below ₹4 lakh or combined other income and entered gains exceed ₹50 lakh are blocked.
Do not simply add this result to the income-tax comparison above: capital gains can change eligibility for rebates and other adjustments on your complete return.
Method and assumptions
Which income-tax slabs are used?
New regime: nil to ₹4 lakh; then 5%, 10%, 15%, 20% and 25% on successive ₹4 lakh bands up to ₹24 lakh; 30% above that. Old regime for individuals under 60: nil to ₹2.5 lakh, 5% to ₹5 lakh, 20% to ₹10 lakh and 30% above.
How are rebates and marginal relief handled?
For the supported ordinary-income cases, the new-regime rebate is up to ₹60,000 when taxable income does not exceed ₹12 lakh. Above that, applicable rebate-related marginal relief is calculated. The old-regime rebate is up to ₹12,500 when taxable income does not exceed ₹5 lakh.
Are cess and surcharge included?
Health and Education Cess of 4% is included. Surcharge cases are outside this calculator’s supported income limits.
Will this tell me my refund or balance payable?
No. Tax already paid, TDS, credits, filing interest and penalties are not included. Use your full return computation to determine the balance payable or refund.
Official references
- Income Tax Department: individual tax guidance
- Income Tax Department: deductions and rebates
- Income Tax Department: taxation of share sales
These estimates cover only the stated cases and financial year. Confirm eligibility and your complete liability using official filing tools or a qualified tax professional.
Calculations run in your browser. This calculator code does not transmit your income or gains to a server.