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India Personal income tax bands

India Personal income tax bands run from 0% to 30% across 7 bands, cited to Income Tax Department e-filing portal, individual tax-rates help page for AY 2026-27 (new regime slabs enacted by Finance Act, 2025; carried into the Income-tax Act, 2025 (s.202) and continued unchanged by Finance Act, 2026 for tax year 2026-27), in force since 1 Apr 2025. Last checked against the official source on 20 Jul 2026.

Resident individual income tax slabs under the default new regime (s.115BAC of the 1961 Act; s.202 of the Income-tax Act, 2025), annual taxable income in INR. Old regime remains optional.

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Current value0–30% across 7 bands
In force from2025-04-01
Official sourceIncome Tax Department e-filing portal, individual tax-rates help page for AY 2026-27 (new regime slabs enacted by Finance Act, 2025; carried into the Income-tax Act, 2025 (s.202) and continued unchanged by Finance Act, 2026 for tax year 2026-27)
Last verified2026-07-20
Verificationprimary — No verification limitation recorded — read from the official source cited.
Provenancesource fingerprint

What this value means

Slabs of the DEFAULT new regime, in force from FY 2025-26 (2025-04-01) and unchanged by Budget/Finance Act 2026 for tax year 2026-27 under the new Income-tax Act, 2025 (in force 2026-04-01; s.115BAC re-enacted as s.202, rebate s.87A as s.156). Rebate: resident individuals with taxable income up to INR 1,200,000 pay zero tax (rebate capped at INR 60,000, with marginal relief just above the threshold); with the INR 75,000 salaried standard deduction, salary income up to INR 1,275,000 is effectively tax-free — note the 5-25% bands still apply in computing tax above the rebate threshold. Surcharge: 10% (income > Rs 50 lakh), 15% (> Rs 1 crore), 25% (> Rs 2 crore; capped at 25% in the new regime); Health & Education Cess 4% on tax+surcharge. Optional OLD regime (opt-out, with deductions/exemptions): nil to 250,000; 5% to 500,000; 20% to 1,000,000; 30% above; rebate to INR 12,500 at income <= 500,000; 37% top surcharge; higher basic exemption for seniors (300,000/500,000) applies in the old regime only. Slab boundaries confirmed on the official e-filing portal help page (loaded); no separate slab for capital gains here — special rates apply to specified capital gains/lotteries.

Get it programmatically

curl https://asiaref.dev/v1/in/income-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://asiaref.dev/v1/in/income-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/in/income-tax

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