There is no universal regime winner at a ₹15 lakh salary. The lower-tax result depends on taxable income composition and the exemptions and deductions for which the taxpayer is actually eligible.
Period used by NiyamFin
The current calculator models FY 2025-26 / AY 2026-27. It applies that period's slabs, salaried standard deductions, Section 87A treatment where relevant and 4% cess. It does not model every special-rate income, surcharge, marginal-relief or loss-set-off situation.
Build the comparison from actual inputs
For the old regime, enter only eligible amounts such as a calculated HRA exemption, qualifying Section 80C payments, Section 80D, Section 80CCD and applicable house-property interest. A ceiling is not an amount automatically available.
For the new regime, include only deductions expressly available under that regime. Employer NPS treatment, where relevant, must be based on the actual contribution and current statutory conditions.
Two employees with the same ₹15 lakh salary may obtain different comparisons. Fixed breakeven claims can mislead because the result changes with income composition and facts omitted from simplified examples.
Common mistakes
- Choosing a regime from salary alone.
- Buying a product solely to obtain a deduction.
- Counting one amount under multiple provisions.
- Treating payroll TDS as final tax.
- Using figures from another FY or AY.
Use the New vs Old Tax Regime Calculator for a period-specific estimate and verify current filing rules.
Sources
- Income Tax Department: Salaried individuals, AY 2026-27
- Income Tax Department: New versus old tax regime FAQs
Educational information, not tax advice.