Start with your Annual Total Base Pay
Type an amount from ₹1,00,000. You can also type 22.5L or 1.2Cr. The structure, both tax regimes, in-hand pay and gratuity are worked out instantly.
New regime and old regime
Recommended from your in-hand pay. Choose a regime to see its figures above and in the breakdown below.
Salary structure
| Pay component | Monthly | Annual |
|---|
From Total Base Pay to in-hand
Per year
What applies in each regime
Per year. The old regime counts Employee PF, up to ₹1,50,000. Rent, other investments and loan interest are not included.
| Item | New regime | Old regime |
|---|
Slab-wise tax
| Taxable income slab | Rate | Income in slab | Tax |
|---|
Gratuity calculator
Estimated from the monthly basic salary in the structure.
When your continuous service in India began
1 December 2026 or later
Monthly basic salary
Eligibility: Continuous service date + 4 years + 240 days.
Tenure: Completed years, plus one year when the remaining completed months are at least 6.
Formula: 15 ÷ 26 × tenure × monthly basic salary.
Illustration only: This estimate is not a final gratuity payout statement.
ASSUMPTIONSHow this calculator works
Tax year 2026-27 (1 April 2026 to 31 March 2027), the first year under the Income-tax Act, 2025. Slabs, rebates and the standard deduction are unchanged from FY 2025-26. Old section numbers are shown because payslips still use them: 80C is now section 123, 80CCD is section 124, 80D is section 126 and the 87A rebate is section 156.
Who: A resident individual under 60 with salary income only.
New regime: Slabs 0–4 L nil, 4–8 L 5%, 8–12 L 10%, 12–16 L 15%, 16–20 L 20%, 20–24 L 25%, above 24 L 30%. Standard deduction ₹75,000. Rebate up to ₹60,000 when taxable income is within ₹12,00,000, with marginal relief just above it. Employer NPS is deductible up to 14% of Basic.
Old regime: Slabs 0–2.5 L nil, 2.5–5 L 5%, 5–10 L 20%, above 10 L 30%. Standard deduction ₹50,000. Rebate up to ₹12,500 when taxable income is within ₹5,00,000, with no marginal relief. Employee PF is counted under section 123 (earlier 80C), up to ₹1,50,000. Employer NPS is deductible up to 10% of Basic. HRA exemption, LTA exemption, other investments, health insurance and loan interest are not included.
Surcharge and cess: Surcharge from ₹50 lakh (new regime capped at 25%), with marginal relief. 4% health and education cess. Tax is rounded to the nearest ₹10.
Employer contributions: Employer PF and NPS above ₹7,50,000 a year in total are taxed as a perquisite.
Professional tax: ₹200 a month (₹2,400 a year) is deducted from taxable income under both the new and the old regime, when monthly cash pay is above ₹15,000. It is also deducted from in-hand pay.
Take-home: Employee PF at 12% of Basic, professional tax and income tax are deducted. LTA stays in monthly pay. The regime you select changes the tax, not the salary split.
Employer PF: When “Employer PF included” is on, 12% of Basic is one component of Total Base Pay. When it is off, the employer pays that PF over and above Total Base Pay. That amount is not part of Total CTC. Your own 12% PF contribution is deducted from in-hand either way, and it still counts toward the old-regime 80C limit.
Total CTC is Annual Total Base Pay plus Variable pay.
Variable pay: Paid on top of Total Base Pay, not out of it. It is a percentage of Total Base Pay, or a fixed annual amount. Total Base Pay, Basic, HRA and PF do not change. It is taxed as salary, including 4% cess, and it does not change PF or gratuity. Variable pay is spread across 12 months. Income tax, including cess, is worked out on the slabs for the full year of fixed pay plus Variable pay, and that tax is spread into the monthly in-hand figure.
Illustration only. This is not payroll advice or a tax filing. Actual payroll figures may differ.