TABLE 2
Old Tax Regime — Salary Brackets & Tax Rates FY 2025-26
Annual Income
Up to ₹2,50,000
Tax
NIL
Key Deductions
—
Annual Income
₹2,50,001 – ₹5,00,000
Tax
5%
Key Deductions
80C (₹1.5L)
80D, HRA, LTA
Annual Income
₹5,00,001 – ₹10,00,000
Tax
20%
Key Deductions
All deductions
Home loan interest (₹2L)
Annual Income
Above ₹10,00,000
Tax
30%
Key Deductions
All deductions
NPS 80CCD extra ₹50,000
Standard deduction of ₹50,000 for salaried under Old Regime. 4% cess applicable. Surcharge for income above ₹50L.