These are baseline numbers. The new-regime column assumes only the ₹75,000 standard deduction. The old-regime column assumes only the ₹50,000 standard deduction (no other claims) — add your 80C, HRA and home-loan interest and the old-regime figure drops. For your exact number, use the calculator.
Salary-wise tax table (new vs old regime)
For a salaried individual below 60. New regime includes the ₹60,000 rebate; both include 4% cess.
| Gross salary | New regime tax | Old regime tax (standard deduction only) |
|---|---|---|
| ₹5,00,000 | Nil | Nil |
| ₹7,00,000 | Nil | ₹44,200 |
| ₹7,50,000 | Nil | ₹54,600 |
| ₹10,00,000 | Nil | ₹1,06,600 |
| ₹12,00,000 | Nil | ₹1,63,800 |
| ₹12,75,000 | Nil | ₹1,87,200 |
| ₹15,00,000 | ₹97,500 | ₹2,57,400 |
| ₹18,00,000 | ₹1,50,800 | ₹3,51,000 |
| ₹20,00,000 | ₹1,92,400 | ₹4,13,400 |
| ₹24,00,000 | ₹2,92,500 | ₹5,38,200 |
| ₹25,00,000 | ₹3,19,800 | ₹5,69,400 |
| ₹30,00,000 | ₹4,75,800 | ₹7,25,400 |
| ₹40,00,000 | ₹7,87,800 | ₹10,37,400 |
| ₹50,00,000 | ₹10,99,800 | ₹13,49,400 |
Your salary isn’t in the table?
The calculator handles any figure, any deductions, both years — and tells you which regime is cheaper.
Income tax on ₹7 lakh salary
Under the new regime, a ₹7 lakh salary pays nil tax — comfortably inside the rebate. Under the old regime with only the standard deduction it would be about ₹44,200, though 80C and other claims can bring it down to zero too.
Income tax on ₹10 lakh salary
The new regime charges nil on a ₹10 lakh salary (the rebate covers income up to ₹12 lakh). The old regime would charge about ₹1,06,600 with only the standard deduction — so for most people at this level, the new regime is the clear winner.
Income tax on ₹12 lakh salary
This is the headline of Budget 2025: a ₹12 lakh income is tax-free under the new regime thanks to the enhanced ₹60,000 rebate. For salaried individuals the tax-free ceiling rises to about ₹12.75 lakh once the ₹75,000 standard deduction is applied.
Income tax on ₹15 lakh salary
A ₹15 lakh salary attracts about ₹97,500 under the new regime (after the standard deduction and 4% cess). To beat that under the old regime, you’d need total deductions of roughly ₹5.9 lakh — see the break-even analysis.
Income tax on ₹20 lakh salary
At ₹20 lakh, the new regime charges about ₹1,92,400. The old regime only wins here if your deductions exceed roughly ₹7.6 lakh — rare for most salaried taxpayers.
Income tax on ₹25 lakh salary
A ₹25 lakh salary attracts about ₹3,19,800 under the new regime. From here upward, the break-even deduction level plateaus around ₹8.5 lakh, so the new regime is almost always cheaper unless you have exceptional claims.
FAQs
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Related: income tax slabs · old vs new regime · free tax calculator.