The old regime tax slab calculator helps you compute your income tax using the traditional tax structure with its deductions and exemptions. Unlike the new regime, the old regime uses different slab rates for different taxpayer categories — individuals, senior citizens, and super senior citizens.
Old Regime Tax Slabs for All Categories (FY 2025-26)
| Income Range | Below 60 yrs | Senior Citizen (60–79) | Super Senior (80+) |
|---|---|---|---|
| Up to ₹2,50,000 | Nil | Nil | Nil |
| ₹2,50,001–₹3,00,000 | 5% | Nil | Nil |
| ₹3,00,001–₹5,00,000 | 5% | 5% | Nil |
| ₹5,00,001–₹10,00,000 | 20% | 20% | 20% |
| Above ₹10,00,000 | 30% | 30% | 30% |
Surcharge: 10% for income ₹50L–₹1Cr; 15% for ₹1Cr–₹2Cr; 25% for ₹2Cr–₹5Cr; 37% above ₹5Cr. Cess: 4% on (tax + surcharge).
Section 80C Deductions: Full List
The most-used deduction under old regime — up to ₹1.5 lakh total across all these:
- Employee Provident Fund (EPF) — employee's share
- Public Provident Fund (PPF) — deposits during the year
- ELSS (Equity Linked Savings Scheme) mutual funds
- Life Insurance premium (LIC or other)
- National Savings Certificate (NSC)
- Sukanya Samriddhi Yojana (SSY) deposits
- Home loan principal repayment
- 5-year tax-saver fixed deposit
- Tuition fees (children — up to 2 children)
HRA Exemption Calculation Under Old Regime
HRA exemption is the minimum of three amounts:
1. Actual HRA received
2. Rent paid − 10% of Basic Salary
3. 50% of Basic (metro) / 40% of Basic (non-metro)
2. Rent paid − 10% of Basic Salary
3. 50% of Basic (metro) / 40% of Basic (non-metro)
Old Regime vs New Regime: Slab Comparison
| Income | Old Regime (no deductions) | New Regime | New Regime Saving |
|---|---|---|---|
| ₹5 Lakh | ₹0 (87A rebate) | ₹0 (87A rebate) | ₹0 |
| ₹8 Lakh | ₹75,400 | ₹37,700 | ₹37,700 |
| ₹12 Lakh | ₹1,87,200 | ₹83,200 | ₹1,04,000 |
| ₹20 Lakh | ₹4,02,600 | ₹2,73,000 | ₹1,29,600 |
Without any deductions, the new regime always wins. With significant deductions (80C + HRA + home loan interest), the old regime can win at incomes above ₹12 lakh.
Super Senior Citizens: Special Old Regime Benefits
- Basic exemption limit: ₹5,00,000 (vs ₹2.5L for below 60)
- No advance tax liability if income is interest-only
- Extra ₹50,000 deduction under 80D for medical insurance
- Section 80TTB: Up to ₹50,000 deduction on interest income from banks/post office