India Tax Calculator (2026)
Income tax rates and take-home pay for India
Using Maharashtra for state/regional taxes. Region selection coming soon.
India Income Tax Brackets (2025-26)
| Bracket | Income Range | Rate |
|---|---|---|
| Exempt | ₹0 - ₹400,000 | 0.0% |
| Lower Rate | ₹400,000 - ₹800,000 | 5.0% |
| Middle Rate I | ₹800,000 - ₹1,200,000 | 10.0% |
| Middle Rate II | ₹1,200,000 - ₹1,600,000 | 15.0% |
| Higher Rate I | ₹1,600,000 - ₹2,000,000 | 20.0% |
| Higher Rate II | ₹2,000,000 - ₹2,400,000 | 25.0% |
| Top Rate | ₹2,400,000+ | 30.0% |
Personal allowance: ₹75,000
Maharashtra Professional Tax
| Bracket | Income Range | Rate |
|---|---|---|
| Professional Tax Threshold | ₹120,001+ | 0.0% |
Employees' Provident Fund (EPF)
| Bracket | Income Range | Rate |
|---|---|---|
| Employee Contribution | ₹0+ | 12.0% |
Income Tax Surcharge
| Bracket | Income Range | Rate |
|---|---|---|
| Income > 5M | ₹5,000,000 - ₹10,000,000 | 10.0% |
| Income > 10M | ₹10,000,000 - ₹20,000,000 | 15.0% |
| Income > 20M | ₹20,000,000+ | 25.0% |
Applies when income exceeds ₹5,000,000
Health and Education Cess
| Bracket | Income Range | Rate |
|---|---|---|
| Cess | ₹0+ | 4.0% |
Key Facts
Tax Year
2025-26
Currency
INR
Top Rate
30.0%
Brackets
7 brackets
Allowance
₹75,000
Social Contributions
1 item
Assumptions
- · Alternate Personal Tax Regime (APTR) is used as it is the default for FY 2025-26.
- · Standard deduction of INR 75,000 for salaried employees under APTR is included as a personal allowance.
- · Professional Tax is modeled based on Maharashtra state rates (representative of a major economic hub).
- · Section 87A Rebate (up to INR 60,000 for income <= 1.2M) is mentioned but standard deduction relief is prioritized in the relief field.
- · Church tax is not applicable in India.
Frequently asked questions
How much income tax do I have to pay in India if I earn 15 lakh rupees annually?
If you earn INR 15 lakh (1.5 million) annually, your income falls into the 15% tax bracket after the first INR 12 lakh is taxed at lower rates. You would also pay a 12% Employee Provident Fund (EPF) contribution, a 4% Health and Education Cess on your total tax, and potentially a 10% surcharge since your income exceeds INR 50 lakh. The exact take-home amount depends on these combined deductions and contributions.
What is the standard deduction in India's tax system?
Under the Alternate Personal Tax Regime (APTR), which is the default for salaried employees, there is a standard deduction of INR 75,000. This deduction is applied to your gross income before calculating your income tax liability, which helps reduce your taxable income.
Do I need to pay professional tax in Maharashtra?
Yes, Maharashtra charges a Professional Tax of INR 2,500 per year for individuals earning above INR 120,001. This is a state-level tax separate from your income tax, and the rate may differ in other Indian states, so check your specific state's requirements if you're relocating.
What happens to my income tax if I earn more than 50 lakh rupees?
If your income exceeds INR 50 lakh, you become subject to an Income Tax Surcharge on top of your regular income tax. The surcharge rate is 10% for income between INR 50-100 lakh, 15% for income between INR 100-200 lakh, and 25% for income above INR 200 lakh, plus a 4% Health and Education Cess applied to your total tax and surcharges.
Is there any income level in India where I don't pay income tax?
Yes, if your annual income is INR 400,000 or less, you are exempt from income tax in India. This makes India's tax system progressive, with no tax burden on lower-income earners, and gradually increasing tax rates as your income rises above this threshold.
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