Old Tax Regime
Original income tax regime with higher slab rates (5%/20%/30%) but full access to 80C, 80D, HRA, and home loan interest deductions.
Definition
The old tax regime — the original Indian income tax structure — has slabs ₹0-2.5L nil, ₹2.5-5L 5%, ₹5-10L 20%, above ₹10L 30%. Section 87A rebate covers tax up to ₹5L taxable.
It allows the full suite of deductions: 80C (₹1.5L), 80CCD(1B) NPS (₹50K), 80D health insurance, HRA exemption, home loan interest (₹2L cap on self-occupied; unlimited on let-out), 80G donations, and more. For salaried taxpayers, the old regime wins when total deductions claimed exceed roughly ₹3.75 lakh on top of standard deduction.
Calculators that use this
Income Tax India
Calculate India income tax under both Old and New regimes side-by-side. See which regime saves more, with 87A rebate, cess, and standard deduction applied.
Open calculator80C Saver
Calculate the actual tax saved from your 80C, 80CCD(1B) NPS, and 80D health insurance deductions across all old-regime tax slabs.
Open calculatorHRA Exemption
Calculate your House Rent Allowance (HRA) exemption under section 10(13A). Compare actual rent paid, HRA received, and salary-based limits.
Open calculatorRelated terms
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