Old vs new regime at ₹13 lakh, with real slabs
The income tax portal's AY 2026-27 page gives both slab tables. Here is one person, two regimes, under age 60.
Example
Illustrative example only. Income before deductions ₹13,00,000. Old regime deductions (HRA, 80C and others) ₹3,00,000. Standard deduction is left out to keep it simple.
| New regime | Old regime | |
|---|---|---|
| Taxable income | ₹13,00,000 | ₹10,00,000 |
| Slab | ₹60,000 + 15% above ₹12,00,000 | ₹12,500 + 20% above ₹5,00,000 |
| Tax | ₹75,000 | ₹1,12,500 |
| Cess 4% | ₹3,000 | ₹4,500 |
| Total | ₹78,000 | ₹1,17,000 |
In this example, ₹3 lakh of deductions isn't enough to beat the new regime. Your number may differ, so run your own.
⚠️ Note
HRA exemption is available only in the old regime. In the new regime Chapter VI-A deductions can't be claimed, except 80CCD(2), 80CCH and 80JJAA. These figures come from the department's AY 2026-27 page. Section numbers change under the Income-tax Act, 2025, so check the current page for later years.
Run your own numbers
- ☐ Add up income before deductions
- ☐ List deductions you really have
- ☐ Work out tax in both regimes
- ☐ Add 4% cess to each
Staying with old regime for HRA? Rent receipt format is ready →
Source: incometax.gov.in, Salaried Individuals for AY 2026-27; FAQs on New Tax vs Old Tax Regime.