{"id":10839,"date":"2026-07-26T16:23:47","date_gmt":"2026-07-26T16:23:47","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=10839"},"modified":"2026-07-26T16:35:22","modified_gmt":"2026-07-26T16:35:22","slug":"analysis-of-the-tax-regime-comparison-chart","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/analysis-of-the-tax-regime-comparison-chart\/","title":{"rendered":"Analysis of the Tax Regime Comparison Chart"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-10843\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/Screenshot-2026-07-26-214312.png\" alt=\"Analysis of the Tax Regime Comparison Chart\" width=\"937\" height=\"970\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/Screenshot-2026-07-26-214312.png 422w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/Screenshot-2026-07-26-214312-290x300.png 290w\" sizes=\"(max-width: 937px) 100vw, 937px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a665f035dd14\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a665f035dd14\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/analysis-of-the-tax-regime-comparison-chart\/#Analysis_of_the_Tax_Regime_Comparison_Chart\" title=\"Analysis of the Tax Regime Comparison Chart\">Analysis of the Tax Regime Comparison Chart<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/analysis-of-the-tax-regime-comparison-chart\/#Comparison_of_Tax_Rates_under_the_Old_vs_New_Tax_Regime_FY_2025-26\" title=\"Comparison of Tax Rates under the Old vs New Tax Regime (FY 2025-26)\">Comparison of Tax Rates under the Old vs New Tax Regime (FY 2025-26)<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/analysis-of-the-tax-regime-comparison-chart\/#Key_Takeaway\" title=\"Key Takeaway\">Key Takeaway<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/analysis-of-the-tax-regime-comparison-chart\/#Salary_up_to_INR_1275_Lakh\" title=\"Salary up to INR 12.75 Lakh: \">Salary up to INR 12.75 Lakh: <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/analysis-of-the-tax-regime-comparison-chart\/#Break-Even_Deduction_Levels\" title=\"Break-Even Deduction Levels: \">Break-Even Deduction Levels: <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/analysis-of-the-tax-regime-comparison-chart\/#Why_Most_Taxpayers_Prefer_the_New_Regime\" title=\"Why Most Taxpayers Prefer the New Regime\">Why Most Taxpayers Prefer the New Regime<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/analysis-of-the-tax-regime-comparison-chart\/#When_the_Old_Regime_May_Be_Better\" title=\"When the Old Regime May Be Better\">When the Old Regime May Be Better<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Analysis_of_the_Tax_Regime_Comparison_Chart\"><\/span><span style=\"color: #000080;\"><strong>Analysis of the Tax Regime Comparison Chart<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>compares the old tax regime vs. the new tax regime for salaried taxpayers and highlights how choosing the wrong regime can significantly increase tax liability. Following are Tax Comparison Table<\/p>\n<table style=\"height: 213px;\" width=\"814\">\n<tbody>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Gross Salary<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Old Regime Tax<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>New Regime Tax<\/strong><\/span><\/td>\n<td><strong><span style=\"color: #000080;\">Tax Saving Under New Regime<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td>INR 10 Lakh<\/td>\n<td>INR 59,800<\/td>\n<td>INR 0<\/td>\n<td>INR 59,800<\/td>\n<\/tr>\n<tr>\n<td>INR 12 Lakh<\/td>\n<td>INR 1,01,400<\/td>\n<td>INR 0<\/td>\n<td>INR 1,01,400<\/td>\n<\/tr>\n<tr>\n<td>INR 15 Lakh<\/td>\n<td>INR 1,87,200<\/td>\n<td>INR 97,500<\/td>\n<td>INR 89,700<\/td>\n<\/tr>\n<tr>\n<td>INR 18 Lakh<\/td>\n<td>INR 2,80,800<\/td>\n<td>INR 1,50,800<\/td>\n<td>INR 1,30,000<\/td>\n<\/tr>\n<tr>\n<td>INR 20 Lakh<\/td>\n<td>INR 3,43,200<\/td>\n<td>INR 1,92,400<\/td>\n<td>INR 1,50,800<\/td>\n<\/tr>\n<tr>\n<td>INR 25 Lakh<\/td>\n<td>INR 4,99,200<\/td>\n<td>INR 3,19,800<\/td>\n<td>INR 1,79,400<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>The chart demonstrates that the New Tax Regime generally provides a lower tax burden for taxpayers who have limited deductions. However, taxpayers with substantial HRA benefits, home loan deductions, or other significant exemptions should calculate both regimes before filing their ITR to determine the most beneficial option. At a salary of INR 15 lakh, the tax difference can be as high as INR 89,700, making regime selection a critical tax-planning decision.\u00a0Key Takeaways<\/p>\n<div>\n<h2><span class=\"ez-toc-section\" id=\"Comparison_of_Tax_Rates_under_the_Old_vs_New_Tax_Regime_FY_2025-26\"><\/span><span style=\"color: #000080;\">Comparison of Tax Rates under the Old vs New Tax Regime (FY 2025-26)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-10844\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/New-Income-Tax-Slab-Rates-For-2025-26-AY-2026-27.jpg\" alt=\"New-Income-Tax-Slab-Rates-For-2025-26-AY-2026-27\" width=\"904\" height=\"582\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/New-Income-Tax-Slab-Rates-For-2025-26-AY-2026-27.jpg 663w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/07\/New-Income-Tax-Slab-Rates-For-2025-26-AY-2026-27-300x193.jpg 300w\" sizes=\"(max-width: 904px) 100vw, 904px\" \/><\/p>\n<p>The New Tax Regime offers lower and more gradual tax rates across different income slabs, whereas the Old Tax Regime has higher tax rates but allows taxpayers to claim various deductions and exemptions such as HRA, Section 80C, Section 80D, home loan benefits, and others.\u00a0Under the Old Regime, tax rates are generally the following:<\/p>\n<ul>\n<li>Nil up to the basic exemption limit.<\/li>\n<li>5% on income up to \u20b95 lakh.<\/li>\n<li>20% on income between \u20b95 lakh and \u20b910 lakh.<\/li>\n<li>30% on income exceeding \u20b910 lakh.<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Under the new regime (FY 2025-26), tax rates are structured more progressively:<\/strong><\/span><\/p>\n<ul>\n<li>Nil up to INR 4 lakh.<\/li>\n<li>5% on income from \u20b94 lakh to \u20b98 lakh.<\/li>\n<li>10% on income from \u20b98 lakh to \u20b912 lakh.<\/li>\n<li>15% on income from \u20b912 lakh to \u20b916 lakh.<\/li>\n<li>20% on income from \u20b916 lakh to \u20b920 lakh.<\/li>\n<li>25% on income from \u20b920 lakh to \u20b924 lakh.<\/li>\n<li>30% on income above \u20b924 lakh.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Key_Takeaway\"><\/span><span style=\"color: #000080;\">Key Takeaway<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The New Tax Regime generally benefits taxpayers who have limited deductions and exemptions, as it offers lower tax rates across most income brackets. However, taxpayers with substantial deductions such as HRA, home loan interest, NPS contributions, and Section 80C investments may still find the Old Tax Regime more advantageous. Therefore, taxpayers should compare their actual tax liability under both regimes before filing their Income Tax Return (ITR)<\/p>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Salary_up_to_INR_1275_Lakh\"><\/span><span style=\"color: #000080;\">Salary up to INR 12.75 Lakh: <\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Under the new tax regime, a salaried taxpayer can effectively pay nil tax due to:<\/p>\n<ul>\n<li>Standard Deduction: INR 75,000<\/li>\n<li>Rebate u\/s 87A: Up to INR 60,000<\/li>\n<\/ul>\n<p>Therefore, for taxpayers whose gross salary does not exceed approximately INR 12.75 lakh, the New Regime is generally more beneficial.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Break-Even_Deduction_Levels\"><\/span><span style=\"color: #000080;\">Break-Even Deduction Levels: <\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Old Regime becomes beneficial only if total deductions and exemptions exceed the following approximate amounts:<\/p>\n<table style=\"height: 355px;\" width=\"796\">\n<tbody>\n<tr>\n<td><span style=\"color: #000080;\"><strong>Salary<\/strong><\/span><\/td>\n<td><span style=\"color: #000080;\"><strong>Required Deductions for Old Regime to Match New Regime<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td>INR 15 Lakh<\/td>\n<td>INR 5.44 Lakh<\/td>\n<\/tr>\n<tr>\n<td>INR 18 Lakh<\/td>\n<td>INR 6.42 Lakh<\/td>\n<\/tr>\n<tr>\n<td>INR 20 Lakh<\/td>\n<td>INR 7.08 Lakh<\/td>\n<\/tr>\n<tr>\n<td>INR 25 Lakh<\/td>\n<td>INR 8.00 Lakh<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>If actual deductions are lower than these figures, the New Regime usually results in lower tax.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Why_Most_Taxpayers_Prefer_the_New_Regime\"><\/span><span style=\"color: #000080;\"><strong>Why Most Taxpayers Prefer the New Regime<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-10407\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/06\/Old-Tax-Regime-vs-New-Tax-Regime.jpeg\" alt=\"Old Tax Regime vs New Tax Regime\" width=\"1254\" height=\"1254\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/06\/Old-Tax-Regime-vs-New-Tax-Regime.jpeg 1254w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/06\/Old-Tax-Regime-vs-New-Tax-Regime-300x300.jpeg 300w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/06\/Old-Tax-Regime-vs-New-Tax-Regime-1024x1024.jpeg 1024w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/06\/Old-Tax-Regime-vs-New-Tax-Regime-150x150.jpeg 150w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/06\/Old-Tax-Regime-vs-New-Tax-Regime-768x768.jpeg 768w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/06\/Old-Tax-Regime-vs-New-Tax-Regime-800x800.jpeg 800w\" sizes=\"(max-width: 1254px) 100vw, 1254px\" \/><\/p>\n<p><span style=\"color: #000080;\"><strong>Many taxpayers typically claim:<\/strong><\/span><\/p>\n<ul>\n<li>Section 80C: INR 1.50 lakh<\/li>\n<li>Section 80D (Medical Insurance): INR 25,000<\/li>\n<li>NPS u\/s 80CCD(1B): INR 50,000<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Total Common Deductions = INR 2.25 lakh<\/strong><\/span><\/p>\n<p>At a salary of INR 15 lakh, these deductions are substantially lower than the break-even requirement of INR 5.44 lakh. Consequently, the New Regime generally produces a lower tax outgo.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"When_the_Old_Regime_May_Be_Better\"><\/span><span style=\"color: #000080;\"><strong>When the Old Regime May Be Better<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The old regime can become advantageous when a taxpayer has substantial deductions such as:<\/p>\n<ul>\n<li>High HRA exemption (especially in metro cities)<\/li>\n<li>Significant home loan interest deduction<\/li>\n<li>Large eligible deductions and exemptions under various provisions<\/li>\n<\/ul>\n<p><span style=\"color: #000080;\"><strong>Important Planning Point<\/strong><\/span><\/p>\n<p>For salaried employees The tax regime selected with the employer is not final. The regime can be changed while filing the Income Tax Return (subject to applicable rules).<\/p>\n<p>For taxpayers having business or professional income, switching options are more restricted and should be carefully evaluated before filing.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Analysis of the Tax Regime Comparison Chart compares the old tax regime vs. the new tax regime for salaried taxpayers and highlights how choosing the wrong regime can significantly increase tax liability. Following are Tax Comparison Table Gross Salary Old Regime Tax New Regime Tax Tax Saving Under New Regime INR 10 Lakh INR 59,800 &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1279],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/10839"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=10839"}],"version-history":[{"count":4,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/10839\/revisions"}],"predecessor-version":[{"id":10845,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/10839\/revisions\/10845"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=10839"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=10839"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=10839"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}