Compare old and new regimes for AY 2026-27
Move a slider and everything updates. The whole calculation runs in your browser — nothing is sent anywhere.
The default new tax regime and the optional old regime use different slabs and deductions. Railway employees should compare the two with their own annual figures rather than assuming one regime is always better. This calculator uses the Income Tax Department rates for Assessment Year 2026-27.
Open the detailed RailStaff tax estimatorSalary calculator
What to enter in the quick comparison
Gross annual salary should cover taxable salary components before the standard deduction. In the old-regime field, combine only valid deductions and exemptions that are not already removed from gross salary: for example eligible HRA exemption, section 80C, eligible insurance or interest deductions and any permitted allowance exemption. Enter eligible employer NPS contribution separately because section 80CCD(2) can be relevant to both regimes.
Current slab structure
For AY 2026-27, the new regime starts with a nil band up to ₹4,00,000 and then moves through 5%, 10%, 15%, 20%, 25% and 30% bands. The old regime retains the familiar nil, 5%, 20% and 30% structure. The quick calculator applies 4% health and education cess after slab tax and rebate or marginal relief.
Old-regime items railway staff commonly check
- HRA exemption based on salary, rent paid and metro or non-metro limits.
- Eligible running allowance exemption under the applicable Income Tax rules.
- Section 80C, eligible health-insurance deduction and housing-loan treatment.
- Employer NPS contribution reported under section 80CCD(2).
- Arrears and section 89 relief, where the conditions are met.
The detailed calculator inside RailStaff provides separate fields for railway salary components. This public page keeps the comparison compact so it remains understandable and fast.
Common questions
Which tax slabs does this calculator use for AY 2026-27?
The new regime uses nil up to 4 lakh rupees, then 5%, 10%, 15%, 20%, 25% and 30% bands at four-lakh intervals up to 24 lakh rupees. The old regime uses the long-standing 2.5 lakh, 5 lakh and 10 lakh thresholds for a non-senior individual. The page reads these rates from the same maintained configuration that its regression tests verify.
What is the standard deduction for a salaried employee?
For this assessment year the calculator uses a standard deduction of ₹50,000 under the old regime and ₹75,000 under the new regime. It is subtracted from gross salary before slab tax is calculated. The calculator keeps it separate from the deductions and exemptions you enter for the old regime.
How does the section 87A rebate work in the new regime?
For a resident individual under the new regime, the current rebate can eliminate tax up to taxable income of ₹12,00,000, subject to the maximum rebate of ₹60,000 and the applicable conditions. Marginal relief can limit the sudden tax increase just above the rebate threshold. Special-rate income may be treated differently and is outside this simple salary estimate.
Why can the old regime still be lower for some railway employees?
The old regime can remain competitive when valid HRA exemption, eligible running allowance exemption, section 80C deductions, housing-loan interest, medical insurance and other permitted deductions are substantial. The new regime has wider lower-rate slabs and fewer deductions. Enter only deductions you can legally claim and support with records.
Is the employer NPS contribution deductible in both regimes?
Eligible employer contribution under section 80CCD(2) can be deductible subject to the applicable limits and conditions. RailStaff provides a separate field so the amount can reduce taxable salary in both comparisons. Use the employer contribution shown in Form 16 or your official salary records rather than guessing it.
Does this result include surcharge and every kind of income?
No. The compact calculator includes slab tax, the relevant rebate or marginal relief and 4% health and education cess. It is meant for a normal salary comparison. Capital gains, lottery or other special-rate income, surcharge above the prescribed income thresholds, house-property rules and complex relief calculations need a full tax computation.
Official sources
Rules and rates on this page come from the departments below. Where a figure matters to you, check it against the current order — RailStaff is not the authority for it.
- Income Tax Department — tax slabs, rebate and return guidance for AY 2026-27
- PFRDA — NPS contribution and subscriber guidance
- Ministry of Railways (Railway Board) — railway salary and allowance orders
Related calculators
More RailStaff tools
Free calculators for railway staff — pay, allowances, arrears, retirement — plus a T-26B running journal for Train Managers.