Calculate exact monthly take-home pay, Old vs New Regime (Section 202), EPF/Gratuity deductions, and appraisal/job-switch hike delta 100% locally in your browser.
Effective 1 April 2026 under the draft Income-tax Rules 2026 (Rule 279), salaried taxpayers residing in Pune, Bengaluru, Hyderabad, and Ahmedabad join Mumbai, Delhi, Kolkata, and Chennai in qualifying for the 50% of Basic Salary HRA exemption (up from 40%). The reference matrix below compares annual tax and monthly take-home pay from ₹4 LPA to ₹1 Crore CTC across the New Regime (Section 202) and Old Regime (assuming 40% Basic, 50% Metro HRA claimed, ₹1.5L Section 123/80C, and ₹50K NPS Section 124).
| Annual CTC Package | Basic Pay (40%) | New Regime Tax | Old Regime Tax (Max Ded.) | Monthly In-Hand (New) | Monthly In-Hand (Old) | Optimal Regime |
|---|---|---|---|---|---|---|
| ₹4 LPA (₹400,000) | ₹160,000 | ₹0 | ₹0 | ₹29,533/mo | ₹29,533/mo | New Regime (Sec 202) |
| ₹6 LPA (₹600,000) | ₹240,000 | ₹0 | ₹0 | ₹46,200/mo | ₹46,200/mo | New Regime (Sec 202) |
| ₹8 LPA (₹800,000) | ₹320,000 | ₹20,904 | ₹0 | ₹61,125/mo | ₹62,867/mo | Old Regime (with HRA+123) |
| ₹10 LPA (₹1,000,000) | ₹400,000 | ₹41,704 | ₹21,528 | ₹76,058/mo | ₹77,739/mo | Old Regime (with HRA+123) |
| ₹12 LPA (₹1,200,000) | ₹480,000 | ₹67,756 | ₹56,472 | ₹90,554/mo | ₹91,494/mo | Old Regime (with HRA+123) |
| ₹15 LPA (₹1,500,000) | ₹600,000 | ₹125,008 | ₹108,888 | ₹110,783/mo | ₹112,126/mo | Old Regime (with HRA+123) |
| ₹18 LPA (₹1,800,000) | ₹720,000 | ₹208,312 | ₹183,456 | ₹128,841/mo | ₹130,912/mo | Old Regime (with HRA+123) |
| ₹20 LPA (₹2,000,000) | ₹800,000 | ₹270,712 | ₹235,872 | ₹140,307/mo | ₹143,211/mo | Old Regime (with HRA+123) |
| ₹24 LPA (₹2,400,000) | ₹960,000 | ₹395,512 | ₹340,704 | ₹163,241/mo | ₹167,808/mo | Old Regime (with HRA+123) |
| ₹30 LPA (₹3,000,000) | ₹1,200,000 | ₹582,712 | ₹497,952 | ₹197,641/mo | ₹204,704/mo | Old Regime (with HRA+123) |
| ₹36 LPA (₹3,600,000) | ₹1,440,000 | ₹769,912 | ₹655,200 | ₹232,041/mo | ₹241,600/mo | Old Regime (with HRA+123) |
| ₹45 LPA (₹4,500,000) | ₹1,800,000 | ₹1,050,712 | ₹891,072 | ₹283,641/mo | ₹296,944/mo | Old Regime (with HRA+123) |
| ₹50 LPA (₹5,000,000) | ₹2,000,000 | ₹1,206,712 | ₹1,022,112 | ₹312,307/mo | ₹327,691/mo | Old Regime (with HRA+123) |
| ₹75 LPA (₹7,500,000) | ₹3,000,000 | ₹1,986,712 | ₹1,677,312 | ₹455,641/mo | ₹481,424/mo | Old Regime (with HRA+123) |
| ₹100 LPA (₹10,000,000) | ₹4,000,000 | ₹2,766,712 | ₹2,332,512 | ₹598,974/mo | ₹635,157/mo | Old Regime (with HRA+123) |