Tax filing season is here, and the biggest question everyone's asking - old regime or new regime? The government made the new regime default from FY 2023-24, but does that mean it's better for you? Let's find out.
The Big Change in FY 2025-26
Budget 2025 brought some major updates to the new tax regime. The basic exemption limit jumped from ₹3 lakhs to ₹4 lakhs, and there's a new 25% slab for income between ₹20-24 lakhs. Plus, standard deduction increased to ₹75,000. Sounds good, but is it enough?
Old Tax Regime: The Classic Choice
The old regime has been around forever. Here's what you get:
Tax Slabs (Old Regime)
- Up to ₹2.5 lakhs: No tax
- ₹2.5L - ₹5L: 5%
- ₹5L - ₹10L: 20%
- Above ₹10L: 30%
The Deductions Advantage
This is where old regime shines. You can claim:
- Section 80C: ₹1.5 lakhs (PPF, ELSS, life insurance, home loan principal)
- Section 80D: ₹25,000 for health insurance (₹50,000 if covering parents)
- HRA: Actual rent paid minus 10% of salary
- LTA: Travel allowance exemption
- Home Loan Interest: Up to ₹2 lakhs under Section 24
- NPS: Additional ₹50,000 under Section 80CCD(1B)
If you're maxing out these deductions, old regime can save you serious money.
New Tax Regime FY 2025-26: The Simplified Option
The new regime is all about simplicity. Lower tax rates, but you give up most deductions.
Tax Slabs (New Regime 2025-26)
- Up to ₹4 lakhs: No tax
- ₹4L - ₹8L: 5%
- ₹8L - ₹12L: 10%
- ₹12L - ₹16L: 15%
- ₹16L - ₹20L: 20%
- ₹20L - ₹24L: 25%
- Above ₹24L: 30%
What You Keep
Only standard deduction of ₹75,000 and employer's NPS contribution. That's it. No 80C, no HRA, no home loan benefits.
Real Examples: Who Wins Where?
Case 1: Fresh Graduate (₹8L CTC)
Profile: Living in a rented flat, no investments yet, paying ₹15,000 monthly rent.
Old Regime:
- Taxable Income: ₹8,00,000
- Less: Standard Deduction: ₹50,000
- Less: HRA Exemption: ₹1,00,000
- Less: 80C (minimal): ₹50,000
- Tax: ₹52,000
New Regime 2025-26:
- Taxable Income: ₹8,00,000
- Less: Standard Deduction: ₹75,000
- Tax: ₹36,400
Winner: New regime saves ₹15,600. No hassle of maintaining rent receipts or investment proofs.
Case 2: Mid-Career Professional (₹15L CTC)
Profile: Paying home loan EMI, maxing out 80C, health insurance for family.
Old Regime:
- Taxable Income: ₹15,00,000
- Less: Standard Deduction: ₹50,000
- Less: 80C: ₹1,50,000
- Less: Home Loan Interest: ₹2,00,000
- Less: 80D: ₹50,000
- Tax: ₹1,56,000
New Regime 2025-26:
- Taxable Income: ₹15,00,000
- Less: Standard Deduction: ₹75,000
- Tax: ₹1,79,400
Winner: Old regime saves ₹23,400. The deductions make a real difference here.
Case 3: Senior Professional (₹25L CTC)
Profile: High income, some investments, but not maxing out all deductions.
Old Regime:
- Tax (with ₹2L deductions): ₹4,68,000
New Regime 2025-26:
- Tax: ₹4,29,400
Winner: New regime saves ₹38,600. At higher incomes, the lower tax slabs start making sense even without deductions.
When Old Regime Makes Sense
- You're paying home loan EMI (interest component is high)
- You're already investing in PPF, ELSS, or life insurance
- You're paying high rent and can claim HRA
- You have health insurance for family
- Your income is between ₹10-20 lakhs
When New Regime Makes Sense
- You're a fresher or early in career
- You don't have many investments or deductions
- You hate paperwork and documentation
- Your income is below ₹10 lakhs or above ₹25 lakhs
- You live with parents (no HRA benefit)
Common Mistakes People Make
Mistake 1: Choosing based on what others are doing
Your CA friend chose old regime? Good for them. Your situation is different. Do your own math.
Mistake 2: Not switching when circumstances change
Got married, bought a house, or started investing? Time to recalculate. You can switch regimes every year.
Mistake 3: Forgetting about cess
All tax calculations have 4% health and education cess on top. Factor that in.
Mistake 4: Not considering future investments
Planning to buy a house next year? Old regime might be better long-term even if new regime saves money now.
How to Decide: Simple 3-Step Process
Step 1: List all your deductions and exemptions (80C, HRA, home loan, etc.)
Step 2: Calculate tax under both regimes using our calculator
Step 3: Choose the one with lower tax. Simple as that.
The Bottom Line
There's no one-size-fits-all answer. The new regime's higher exemption limit and simpler structure work great for many people. But if you're someone who invests regularly and has a home loan, old regime might still be your best friend.
The good news? You're not locked in. Calculate both ways every year and pick what saves you more. That's the smart way to handle taxes.
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