Income Tax 2025-26

अट १

• ज्या कर्मचाऱ्यांचे एकूण वेतन ₹12,75,000 किंवा त्यापेक्षा कमी आहे
• त्यांना आयकर लागू होत नाही

अट २

• ज्या कर्मचाऱ्यांचे एकूण वेतन ₹12,75,001 किंवा त्यापेक्षा जास्त आहे
• त्यांना किमान ₹60,000 आयकर भरावा लागतो
• Personal Income- tax Reforms with special focus on middle class
  156. Democracy, Demography and Demand are the key support pillars in our
  journey towards Viksit Bharat. The middle class provides strength for India’s
  growth. This Government under the leadership of Prime Minister Modi has
  always believed in the admirable energy and ability of the middle class in
  nation building. In recognition of their contribution, we have periodically
  reduced their tax burden. Right after 2014, the ‘Nil tax’ slab was raised to
  ` 2.5 lakh, which was further raised to ` 5 lakh in 2019 and to ` 7 lakh in 2023.
  This is reflective of our Government’s trust on the middle-class tax payers. I am
  now happy to announce that there will be no income tax payable upto income
  of ` 12 lakh (i.e. average income of ` 1 lakh per month other than special rate
  income such as capital gains) under the new regime. This limit will be ` 12.75
  lakh for salaried tax payers, due to standard deduction of ` 75,000.
  157. Slabs and rates are being changed across the board to benefit all taxpayers. The new structure will substantially reduce the taxes of the middle
  class and leave more money in their hands, boosting household consumption,
  savings and investment.

  158. In the new tax regime, I propose to revise tax rate structure as follows: income tax 2025-26

  0-4 lakh rupees Nil
  4-8 lakh rupees 5 per cent
  8-12 lakh rupees 10 per cent
  12-16 lakh rupees 15 per cent
  16-20 lakh rupees 20 per cent
  20- 24 lakh rupees 25 per cent
  Above 24 lakh rupees 30 per cent

Income Tax 2025-2026 master

income tax department calculator

https://eportal.incometax.gov.in/iec/foservices/#/TaxCalc/calculator