New Tax Regime vs Old Tax Regime — कौन सा चुनें? (FY 2026-27)
Kavita Sharma · Tax & Yojana Desk · Updated: 18 Aug 2026
पिछले साल papa की pension file के साथ-साथ मैंने अपने office के 11 logon ka regime comparison bhi banaya tha। नतीजा सुनिए: 11 में से 8 के लिए new regime सही थी, 3 के लिए old — और उन तीनों में common cheez thi: home loan + HRA + पूरा 80C। यानी jawab सबके लिए एक नहीं है; jawab आपके deductions में छुपा है। चलिए हिसाब लगाते हैं — पहले likh lijiye: apni salary, apna HRA, apne deductions। तीन numbers, बस।
Pakka Points
- Budget 2026 ne slabs NAHI badle — FY 2026-27 me wahi rates lagu hai (circular verified)
- New regime default hai; salaried log har saal switch kar sakte hai
- ₹12.75 लाख tak ki salary par new regime me tax ZERO (87A rebate + ₹75k standard deduction)
- Old regime tabhi jeetti hai jab aapke deductions bade ho (aam taur par ₹4 लाख+)
- Ant me exact jawab: hamare Income Tax Calculator me 30 second ka kaam
Dono regime hai kya?
2020 se income tax me do raste hai: old regime — jisme tax rates ऊँचे hai par deductions (80C, 80D, HRA, home loan interest) milte hai; aur new regime — jisme rates kam hai par deductions lagbhag khatam। Sarkar dheere-dheere sabko new regime ki taraf le ja rahi hai — isliye new default hai aur uski rebate itni badi hai।
Income tax slab FY 2026-27 — dono regime
New regime (default):
| Taxable income | Rate |
|---|---|
| ₹4 लाख tak | 0% |
| ₹4 – 8 लाख | 5% |
| ₹8 – 12 लाख | 10% |
| ₹12 – 16 लाख | 15% |
| ₹16 – 20 लाख | 20% |
| ₹20 – 24 लाख | 25% |
| ₹24 लाख se upar | 30% |
Standard deduction ₹75,000 (salaried)। Section 87A: taxable income ₹12 लाख tak ho to tax ZERO। Cess 4% alag se।
Old regime:
| Taxable income | Rate |
|---|---|
| ₹2.5 लाख tak | 0% |
| ₹2.5 – 5 लाख | 5% |
| ₹5 – 10 लाख | 20% |
| ₹10 लाख se upar | 30% |
Standard deduction ₹50,000। 87A rebate sirf ₹5 लाख tak। Cess 4%। Deductions: 80C (₹1.5L), 80D, HRA, 24b (home loan interest ₹2L) wagairah।
Asli sawal: kitne deduction par old regime jeetti hai?
यही वो table hai jo aapko kahin aur nahi milegi — har salary par WO minimum deduction jiske upar old regime sasta padta hai (standard deduction ke alawa, cess samet hisaab):
| Salary (gross) | New regime tax* | Old jeetne ke liye deductions chahiye |
|---|---|---|
| ₹8 लाख | ₹0 | Old kabhi nahi jeet sakta — new me tax hi zero hai |
| ₹10 लाख | ₹0 | Old kabhi nahi jeet sakta |
| ₹12.75 लाख | ₹0 | Old kabhi nahi jeet sakta |
| ₹15 लाख | ~₹97,500 | ~₹4.6 लाख+ (HRA+80C+home loan level) |
| ₹20 लाख | ~₹1.92 लाख | ~₹4.8 लाख+ |
| ₹30 लाख | ~₹4.78 लाख | ~₹5.4 लाख+ |
*Approx, cess samet, sirf standard deduction maan kar। Aapka exact number Income Tax Calculator me nikaliye।
Pattern साफ है: ₹12.75 लाख tak — new regime, aankh band karke। Uske upar — old regime tabhi consider kariye jab HRA + 80C + home loan मिलाकर deductions ₹4.5-5 लाख ke paar ja rahe ho। Warna new me rahiye, tension khatam।
Teen asli examples (naam badle hue hai)
- Ravi, ₹9 लाख, koi deduction nahi: new regime — tax ₹0। Old me hota ~₹85,000। Faisla khatam।
- Sunita ji, ₹16 लाख, home loan interest ₹2L + 80C full ₹1.5L + 80D ₹50k = ₹4 लाख deductions: new ~₹1.2 लाख vs old ~₹1.32 लाख — new regime ab bhi aage। Dekha? ₹4 लाख deduction bhi hamesha kaafi nahi hota।
- Amit, ₹18 लाख, metro me rent + HRA ₹2.5L + 80C ₹1.5L + NPS ₹50k + 80D ₹75k = ₹5.25 लाख: yahan old regime ~₹25-30,000 bachata hai। Ye hai wo profile jiske liye old zinda hai।
Switch kaise kare — 3 kadam
- Pehle hisaab: Income Tax Calculator me salary aur deductions daaliye — 30 second me dono regime ka tax samne।
- Employer ko batayiye (April me investment declaration ke waqt) taaki TDS sahi regime se kate — nahi to refund ka intezar karna padega।
- ITR me confirm kariye — salaried log ITR bharte waqt bhi regime badal sakte hai (business income walon ko Form 10-IEA lagta hai, aur unka switch seemit hai)।
Dhyan rakhne wali baatein
- New regime me PPF/ELSS band karne ki zaroorat nahi — tax chhut nahi milegi, par nivesh to nivesh hai। PPF ab bhi 7.1% tax-free deta hai।
- 87A rebate ka twist: taxable income ₹12,00,001 hui to rebate poora khatam nahi hota — marginal relief milta hai, tax sirf utna jitna ₹12L ke upar kamaya। Ghabraiye mat।
- Ye poora hisaab salary walon ka hai — capital gains (share/MF bechne ka munafa) par alag rates lagte hai, dono regime me same।
अक्सर पूछे जाने वाले सवाल
12 lakh salary par kitna tax lagega?
New regime me (FY 2026-27): ₹12 लाख salary par standard deduction ₹75,000 ghata kar taxable income ₹11.25 लाख बनती है — जो ₹12 लाख की 87A rebate limit ke andar hai, isliye TAX ZERO। Old regime me bina bade deductions ke isi salary par ₹1.4 लाख+ tax banta hai। Isliye ₹12.75 लाख tak ki salary walon ke liye new regime me tax zero hai।
New regime me 80C milta hai kya?
नहीं। New regime me 80C (PPF, ELSS, LIC), 80D (health insurance), HRA — ye sab deductions नहीं मिलते। Milta hai: ₹75,000 standard deduction aur employer ka NPS contribution (80CCD-2)। Isi wajah se dono ka comparison zaroori hai।
Regime kitni baar switch kar sakte hai?
Salaried log HAR SAAL switch kar sakte hai — ITR bharte waqt chun lijiye। Business/professional income walon ko old regime me sirf ek baar jaane-aane ka option milta hai, isliye unhe soch kar chunna chahiye।
Default regime kaunsa hai?
New regime default hai — aapne kuch nahi chuna to employer TDS new regime ke hisab se kaatega। Old regime chahiye to employer ko declaration dena hota hai aur ITR me bhi chunna hota hai (business income walon ke liye Form 10-IEA)।
Kya Budget 2026 me slabs badle?
नहीं — Budget 2026 ne slab rates nahi badle। FY 2026-27 me wahi structure chal raha hai jo FY 2025-26 me tha: new regime me ₹4 लाख tak nil se lekar ₹24 लाख ke upar 30% tak, aur 87A rebate ₹12 लाख taxable income tak।
Home loan hai to kaunsa regime better?
Home loan interest (Section 24b, ₹2 लाख tak) sirf old regime me milta hai — HRA ya 80C ke saath jud kar ye aksar old regime ko jita deta hai। Agar aapke total deductions ₹4-5 लाख ke aas-paas hai to old regime seriously calculate kariye — upar wali breakeven table dekhiye।
Pakke Sources — हमने कहाँ से verify किया
- Income Tax Department — incometax.gov.in — slabs, 87A, standard deduction — FY 2026-27 (verified Aug 2026)
- HDFC Bank — Budget 2026-27 highlights — Budget 2026 me slab rates unchanged
9 saal accounts ka kaam karte-karte Kavita ne dekha ki log tax ke naam se hi ghabra jaate hain. Ab wo har naya rule official circular se padh kar samjhati hain — deadline, documents, eligibility, sab pakka karke.