La guía detallada que aparece a continuación (explicación, ejemplo resuelto, limitaciones, preguntas frecuentes y fuentes) está por ahora solo en inglés.
Calculadora de impuestos de India 2026-27: cómo funciona
India lets most individuals choose between two regimes each year. The new regime has lower slab rates, a larger standard deduction and a rebate that makes income up to a threshold tax-free, but it allows very few deductions. The old regime has higher slab rates but lets you subtract items such as Section 80C investments, health insurance, HRA and home-loan interest.
This calculator subtracts the standard deduction, applies the slab rates of the chosen regime, subtracts the Section 87A rebate where it applies (with marginal relief in the new regime so tax never jumps by more than the income above the limit), adds surcharge for very high incomes and then adds 4% Health and Education Cess on the total. It shows both regimes side by side so you can see which is lower for your numbers.
Fórmula e hipótesis
Fórmula
Renta imponible = ingresos brutos − deduccionesImpuesto = impuesto por tramos − rebaja 87A (o alivio marginal) + recargoTotal = (impuesto + recargo) × 1,04 (cess)
Hipótesis
- Persona física residente menor de 60 años; los ingresos salariales o empresariales tributan por tramos. No se tratan las plusvalías ni otras rentas con tipo especial.
- Régimen nuevo: deducción estándar de 75 000 ₹ (asalariados); rebaja 87A hasta una renta imponible de 12 lakh ₹ con alivio marginal. Régimen antiguo: deducción estándar de 50 000 ₹; rebaja 87A hasta 5 lakh ₹.
- Las deducciones del régimen antiguo (80C, 80D, HRA, intereses de préstamo de vivienda, etc.) se toman como el total único que introduces; no se comprueban los límites de elegibilidad.
- Se incluyen el recargo y el cess de salud y educación del 4 %, con alivio marginal sobre el recargo.
Ejemplo resuelto
Salaried, ₹15,00,000 gross, FY 2026-27
- New regime: less ₹75,000 standard deduction = ₹14,25,000 taxable. Slabs: 0–4L nil; 4–8L at 5% = ₹20,000; 8–12L at 10% = ₹40,000; 12L–14.25L at 15% = ₹33,750. Tax ₹93,750 + 4% cess ₹3,750 = ₹97,500.
- Old regime with ₹3,00,000 of deductions plus the ₹50,000 standard deduction = ₹11,50,000 taxable: ₹12,500 + ₹1,00,000 + ₹45,000 = ₹1,57,500 + 4% cess ₹6,300 = ₹1,63,800.
- Check of the rebate: gross ₹12,75,000 gives ₹12,00,000 taxable under the new regime, where ₹60,000 slab tax is fully cancelled by the 87A rebate.
Resultado: The new regime is cheaper by ₹66,300 in this example; at ₹12.75 lakh salary, tax is nil.
Limitaciones
- Resident individuals below 60 only. Senior-citizen limits, HUF, firms and companies are not covered.
- Capital gains and other special-rate income are not handled; only salary and business income taxed at slab rates.
- Old-regime deductions are taken as one total you enter. Eligibility limits (for example the Section 80C cap) are not checked.
- Slabs were cross-checked in summaries of official pages and not against the full Finance Act text. The Income-tax Act, 2025 renumbers sections, so verify with the Income Tax Department before relying on any figure.
