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Salary TDS calculator

Compare TDS on salary under the old and new tax regimes.

Old regime deductions (ignored in the new regime)

Lower tax: new regime

₹8,125 TDS per month

Saves ₹1,04,551 a year compared with the old regime

New regime

Taxable₹14,25,000
Rebate₹0
Cess 4%₹3,750
Annual tax₹97,500

Old regime

Taxable₹12,72,600
Rebate₹0
Cess 4%₹7,771
Annual tax₹2,02,051

Indicative only, not tax advice. Includes surcharge with marginal relief above ₹50 lakh. Does not model perquisites, arrears, other income or employer NPS.

How it works

Employers deduct tax from salary (TDS) every month based on the employee's estimated income for the year and the regime they choose. The new regime has lower rates and a ₹75,000 standard deduction but few deductions; the old regime keeps deductions such as HRA, 80C and 80D.

From 1 April 2026 the Income-tax Act, 2025 replaces the Income-tax Act, 1961. Section numbers you may know (such as 80C, 80D and 87A) are renumbered; this calculator uses the familiar names.

Formula

  • New regime taxable = gross salary − ₹75,000
  • New regime slabs: 0 to 4L nil, 4 to 8L 5%, 8 to 12L 10%, 12 to 16L 15%, 16 to 20L 20%, 20 to 24L 25%, above 24L 30%
  • New regime rebate: no tax up to ₹12 lakh taxable, with marginal relief just above it
  • Old regime taxable = gross − ₹50,000 − PT − exempt HRA − 80C (max ₹1.5L) − 80D − home loan interest (max ₹2L) − others
  • Old regime slabs: 0 to 2.5L nil, 2.5 to 5L 5%, 5 to 10L 20%, above 10L 30%; rebate up to ₹12,500 when taxable income is ₹5 lakh or less
  • Add surcharge above ₹50 lakh (with marginal relief) and 4% cess; monthly TDS ≈ annual tax ÷ 12

Worked example

Gross salary ₹15,00,000, 80C ₹1,50,000, 80D ₹25,000, PT ₹2,400

  • New regime: taxable ₹14,25,000, tax ₹93,750 + cess = ₹97,500 (₹8,125 a month)
  • Old regime: taxable ₹12,72,600, tax ₹1,94,280 + cess = ₹2,02,051
  • The new regime is lower by about ₹1,04,551 a year for this employee

Common mistakes to avoid

  • Choosing a regime without comparing both on the employee's actual deductions.
  • Claiming HRA, 80C or 80D under the new regime, where they are not allowed.
  • Ignoring marginal relief for income just above ₹12 lakh.
  • Not recomputing TDS when proofs fall short of declarations, causing a spike in the last quarter.

Salary TDS calculator: FAQs

Which regime applies if an employee does not choose?

The new regime is the default. Employees who want the old regime must opt for it with their employer.

Is income up to ₹12 lakh tax-free under the new regime?

Taxable income up to ₹12 lakh has no tax after the rebate. For a salaried employee, the ₹75,000 standard deduction means gross salary up to ₹12,75,000 attracts no tax, if there is no other income.

Can an employee switch regimes every year?

Salaried employees without business income can choose the regime each year when filing their return, even if they told the employer otherwise for TDS.

Why does TDS change during the year?

TDS is re-projected each month as salary, arrears, bonus and verified proofs change, so the remaining months absorb the difference.