What is the new tax regime 87A rebate in 2026?

Under Budget 2025 (FY 2025-26 / AY 2026-27), Section 87A gives a 100% rebate up to ₹60,000 if your taxable income under the new regime is ≤ ₹12,00,000. Practically this means zero income tax up to ₹12.75 lakh salary (after ₹75K standard deduction). Marginal relief applies just above ₹12 lakh.

How much tax on ₹12 lakh salary in 2026?

Under the new regime (Budget 2025), a salaried person earning ₹12 lakh CTC pays ₹0 income tax — taxable income after ₹75K standard deduction is ₹11.25 lakh, fully covered by the ₹60,000 rebate under Section 87A.

Is HRA available under the new tax regime?

No, HRA exemption is not allowed under the new regime. However, standard deduction, employer NPS contribution and family pension deduction are available.

What is the surcharge in 2026?

10% on income ₹50L–1Cr, 15% on ₹1Cr–2Cr, 25% on ₹2Cr+ (capped at 25% for new regime).

Nayi Income Tax Slabs 2026 (FY 2026-27) — India

Default New Tax Regime ke under latest tax slabs, standard deduction aur 87A rebate ke saath.

New Tax Regime — FY 2026-27 Ke Liye Slabs

Income Slab (₹)	Tax Rate
0 – 4,00,000	Nil
4,00,001 – 8,00,000	5%
8,00,001 – 12,00,000	10%
12,00,001 – 16,00,000	15%
16,00,001 – 20,00,000	20%
20,00,001 – 24,00,000	25%
Above 24,00,000	30%

Standard deduction: ₹75,000 (salaried/pensioners).
Section 87A rebate (Budget 2025): ₹60,000 tak 100% tax rebate agar taxable income ≤ ₹12,00,000 hai. Matlab salaried employees ke liye effectively ₹12,75,000 CTC tak zero tax.
₹12 lakh ke thoda upar marginal relief lagta hai — tax (taxable income − ₹12,00,000) se zyada nahi ho sakta.
Health & Education cess: tax pe 4%.
Surcharge: ₹50L se upar 10%, ₹1Cr se upar 15%, ₹2Cr se upar 25% (new regime mein 25% pe cap hai).

Old Tax Regime — Slabs (comparison ke liye)

Income Slab (₹)	Tax Rate
0 – 2,50,000	Nil
2,50,001 – 5,00,000	5%
5,00,001 – 10,00,000	20%
Above 10,00,000	30%

Old regime mein sabhi deductions milte hain — 80C, 80D, HRA, home-loan interest, LTA etc. Standard deduction ₹50,000.

Real Examples — ₹10 Lakh Salary Tax Calculation (Budget 2025, FY 2025-26)

Case A — ₹10 lakh, New Regime (koi deductions nahi)

Gross: ₹10,00,000 − Standard deduction ₹75,000 = ₹9,25,000 taxable.
Tax (revised slabs): ₹4L tak 0% + ₹4L pe 5% + ₹1.25L pe 10% = ₹20,000 + ₹12,500 = ₹32,500.
Section 87A rebate (taxable ≤ ₹12L): ₹60,000 tak → poora ₹32,500 maaf.
Final tax = ₹0.

Case B — ₹10 lakh, Old Regime (₹1.5L 80C + ₹25K 80D + ₹1L HRA ke saath)

Gross ₹10,00,000 − SD ₹50K − 80C ₹1.5L − 80D ₹25K − HRA ₹1L = ₹6,75,000 taxable.
Tax: ₹2.5L tak 0% + ₹2.5L pe 5% + ₹1.75L pe 20% = ₹12,500 + ₹35,000 = ₹47,500.
+ 4% cess = ₹49,400 total tax.

₹10L pe Winner: New regime poora ₹49,400 bachata hai — sirf home-loan borrowers jinke bahut bade deductions hain woh hi gap close kar sakte hain.

Khud Try Karo

Hamara free Income Tax Calculator India 2026 use karo — yeh dono regimes ko aapke exact numbers se compare karta hai.

Open Tax Calculator

Aksar Poochhe Jaane Wale Sawaal

2026 mein new tax regime ki 87A rebate kya hai?

Budget 2025 (FY 2025-26 / AY 2026-27) ke under, Section 87A ₹60,000 tak 100% rebate deta hai agar aapki taxable income new regime mein ≤ ₹12,00,000 hai. Practically iska matlab hai ₹12.75 lakh salary tak zero income tax (₹75K standard deduction ke baad). ₹12 lakh ke thoda upar marginal relief lagta hai.

2026 mein ₹12 lakh salary pe kitna tax lagega?

New regime (Budget 2025) ke under, ₹12 lakh CTC earn karne wala salaried person ₹0 income tax deta hai — ₹75K standard deduction ke baad taxable income ₹11.25 lakh hai, jo Section 87A ke under ₹60,000 rebate se poori covered hai.

Kya new tax regime mein HRA milta hai?

Nahi, new regime mein HRA exemption allowed nahi hai. Lekin standard deduction, employer NPS contribution aur family pension deduction available hain.

2026 mein surcharge kya hai?

₹50L–1Cr income pe 10%, ₹1Cr–2Cr pe 15%, ₹2Cr+ pe 25% (new regime mein 25% pe cap hai).