INDIA / TAX TABLES / 2026-27 / LAST CHECKED 2026-11-11

Indian tax tables 2026-27

Name: Indian tax tables 2026-27
Creator: CalcBloc
License: https://creativecommons.org/licenses/by/4.0/

Income tax slabs under the new and old regimes, the standard deduction, rebate, surcharge and cess, EPF, EPS, EDLI and ESI rates, gratuity, and professional tax and Labour Welfare Fund by state for 2026-27.

In force: 2026-04-01 to 2027-03-31
Currency: INR
Download: Download CSV JSON OpenAPI spec

Some figures on this page are still under review against the official sources and are marked below.

Income tax

Income tax slabs: new regime (default)

Total income, per year	Rate
₹0 to ₹4,00,000	0%
₹4,00,000 to ₹8,00,000	5%
₹8,00,000 to ₹12,00,000	10%
₹12,00,000 to ₹16,00,000	15%
₹16,00,000 to ₹20,00,000	20%
₹20,00,000 to ₹24,00,000	25%
Over ₹24,00,000	30%

Source: Income-tax Act, 2025 (No. 30 of 2025): sections 19, 93, 124, 156 and 202; Finance Act, 2026 section 3 · retrieved 2026-10-20

New regime: deduction, rebate and surcharge

Item	Value
Standard deduction (salaried)	₹75,000
Rebate: total income up to	₹12,00,000
Rebate: maximum	₹60,000
Employer NPS contribution deductible (share of basic + DA)	14%
Total income above ₹50,00,000	10%
Total income above ₹1,00,00,000	15%
Total income above ₹2,00,00,000	25%

Surcharge rates are a percentage of income tax, with marginal relief at each threshold.

Source: Income-tax Act, 2025 (No. 30 of 2025): sections 19, 93, 124, 156 and 202; Finance Act, 2026 section 3 · retrieved 2026-10-20

Income tax slabs: old regime, below 60

Total income, per year	Rate
₹0 to ₹2,50,000	0%
₹2,50,000 to ₹5,00,000	5%
₹5,00,000 to ₹10,00,000	20%
Over ₹10,00,000	30%

Source: Finance Act, 2026 (No. 4 of 2026), First Schedule Part I-B, Paragraph A (rates for the tax year commencing 1 April 2026) · retrieved 2026-10-20

Income tax slabs: old regime, 60 to 79

Total income, per year	Rate
₹0 to ₹3,00,000	0%
₹3,00,000 to ₹5,00,000	5%
₹5,00,000 to ₹10,00,000	20%
Over ₹10,00,000	30%

Source: Finance Act, 2026 (No. 4 of 2026), First Schedule Part I-B, Paragraph A (rates for the tax year commencing 1 April 2026) · retrieved 2026-10-20

Income tax slabs: old regime, 80 and over

Total income, per year	Rate
₹0 to ₹5,00,000	0%
₹5,00,000 to ₹10,00,000	20%
Over ₹10,00,000	30%

Source: Finance Act, 2026 (No. 4 of 2026), First Schedule Part I-B, Paragraph A (rates for the tax year commencing 1 April 2026) · retrieved 2026-10-20

Old regime: deduction, rebate and surcharge

Item	Value
Standard deduction (salaried)	₹50,000
Rebate: total income up to	₹5,00,000
Rebate: maximum	₹12,500
Total income above ₹50,00,000	10%
Total income above ₹1,00,00,000	15%
Total income above ₹2,00,00,000	25%
Total income above ₹5,00,00,000	37%

Source: Finance Act, 2026 (No. 4 of 2026), First Schedule Part I-B, Paragraph A (rates for the tax year commencing 1 April 2026) · retrieved 2026-10-20

Health and education cess

Item	Value
Cess on income tax plus surcharge	4%

Source: Finance Act, 2026 (No. 4 of 2026), section 3: Health and Education Cess · retrieved 2026-10-20

Old regime deduction limits

Item	Value
Investments and payments (section 123 of the 2025 Act, formerly 80C)	₹1,50,000
Own extra NPS contribution	₹50,000
Health insurance: self and family	₹25,000
Health insurance: self and family, senior citizen	₹50,000
Health insurance: parents	₹25,000
Health insurance: senior citizen parents	₹50,000
Home loan interest, self-occupied	₹2,00,000
Savings account interest	₹10,000
Deposit interest, senior citizens	₹50,000

Source: Income-tax Act, 2025: sections 22, 123 (Schedule XV), 124, 126 and 153 · retrieved 2026-10-20

House rent allowance exemption (old regime)

Item	Value
Share of salary: metro cities	50%
Share of salary: other places	40%
Rent paid minus this share of salary	10%
Metro cities	Mumbai, Kolkata, Delhi, Chennai, Hyderabad, Pune, Ahmedabad, Bengaluru

Exempt HRA is the least of: the HRA received; rent paid minus 10% of salary; 50% (metro) or 40% of salary. Salary means basic pay plus dearness allowance.

Source: Income-tax Rules, 2026 (Notification 22/2026, G.S.R. 198(E), 20 March 2026), Rule 279: house rent allowance · retrieved 2026-10-20

Employee

Employee contributions

Employees' Provident Fund: employee

Item	Value
Employee contribution (of basic + DA)	12%
Statutory wage ceiling (per month)	₹25,000

Source: Gazette of India: Ministry of Labour and Employment notifications S.O. 3582(E) (EPF 12%), S.O. 3580(E) (EPS 8.33%) and S.O. 3581(E) (EDLI 0.5%) of 1 July 2026 under section 16(1) of the Code on Social Security, 2020 · retrieved 2026-11-11

Employees' State Insurance: employee

Item	Value
Employee contribution (of gross wages)	0.75%
Coverage wage ceiling (per month)	₹21,000
Coverage wage ceiling for persons with disability (per month)	₹25,000

Source: ESIC: Contribution rates (effective 1 July 2019) · retrieved 2026-11-09

Professional tax: Maharashtra

Item	Value
monthly salary from ₹7,501	₹175
monthly salary from ₹10,001₹300 in February	₹200
Women: monthly salary from ₹25,001₹300 in February	₹200

Basis: monthly salary. Professional tax is capped at ₹2,500 a year.

Source: Maharashtra GST Department: Rate schedules under the Profession Tax Act, 1975, Schedule I (as on 31.03.2025) · retrieved 2026-11-09

Professional tax: Karnataka

Item	Value
monthly salary from ₹25,000₹300 in February	₹200

Basis: monthly salary. Professional tax is capped at ₹2,500 a year.

Source: Karnataka Commercial Taxes Department PT portal: FAQ and banner notice citing Notification DPAL 08 SHASANA 2025 (15.04.2025); Schedule PDF at https://ptax.karnataka.gov.in/ptemployer/documents/pt%20amendment%20bill.pdf · retrieved 2026-11-09

Professional tax: West Bengal

These figures are still being checked against the official source.

Item	Value
monthly salary from ₹10,001	₹110
monthly salary from ₹15,001	₹130
monthly salary from ₹25,001	₹150
monthly salary from ₹40,001	₹200

Slabs revised from 1 Oct 2026, pending final gazette. Basis: monthly salary. Professional tax is capped at ₹2,500 a year.

Source: West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979: Schedule (w.e.f. 1.4.2014) · retrieved 2026-10-20

Professional tax: Tamil Nadu (Chennai)

Item	Value
half-yearly salary from ₹21,001	₹180
half-yearly salary from ₹30,001	₹425
half-yearly salary from ₹45,001	₹930
half-yearly salary from ₹60,001	₹1,025
half-yearly salary from ₹75,001	₹1,250

Basis: half-yearly salary. Professional tax is capped at ₹2,500 a year.

Source: Greater Chennai Corporation, Revenue Department: Profession Tax · retrieved 2026-11-09

Professional tax: Telangana

Item	Value
monthly salary from ₹15,001	₹150
monthly salary from ₹20,001	₹200

Basis: monthly salary. Professional tax is capped at ₹2,500 a year.

Source: Telangana Commercial Taxes Department: Profession Tax Schedule · retrieved 2026-11-09

Professional tax: Andhra Pradesh

These figures are still being checked against the official source.

Item	Value
monthly salary from ₹15,001	₹150
monthly salary from ₹20,001	₹200

Basis: monthly salary. Professional tax is capped at ₹2,500 a year.

Source: Andhra Pradesh Commercial Taxes: Profession Tax schedule · retrieved 2026-10-20

Professional tax: Gujarat

Item	Value
monthly salary from ₹12,001	₹200

Basis: monthly salary. Professional tax is capped at ₹2,500 a year.

Source: Gujarat Commercial Tax Department: Rate of Profession Tax under the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 (State Government as Designated Authority) · retrieved 2026-11-09

Professional tax: Madhya Pradesh

Item	Value
annual salary from ₹2,25,001	₹1,500
annual salary from ₹3,00,001	₹2,000
annual salary from ₹4,00,001	₹2,500

Basis: annual salary. Professional tax is capped at ₹2,500 a year.

Source: MP Commercial Tax Department: Non GST/PT Registration Checklist & Rates (Professional Tax: Schedule) · retrieved 2026-11-09

Professional tax: Assam

Item	Value
monthly salary from ₹10,001	₹150
monthly salary from ₹15,000	₹180
monthly salary from ₹25,000	₹208

Basis: monthly salary. Professional tax is capped at ₹2,500 a year.

Source: Assam Commissionerate of Taxes: Rate of tax on the Assam Professions, Trades, Callings and Employment Taxation Act, 1947 · retrieved 2026-11-09

Professional tax: Kerala

Item	Value
half-yearly salary from ₹12,000	₹320
half-yearly salary from ₹18,000	₹450
half-yearly salary from ₹30,000	₹600
half-yearly salary from ₹45,000	₹750
half-yearly salary from ₹1,00,000	₹1,000
half-yearly salary from ₹1,25,000	₹1,250

Basis: half-yearly salary. Professional tax is capped at ₹2,500 a year.

Source: Government of Kerala, LSGD: G.O.(Rt) No. 1149/2024/LSGD, 27.06.2024 (revised profession tax slabs for panchayats and municipalities) · retrieved 2026-11-09

Professional tax: Bihar

Item	Value
annual salary from ₹3,00,001	₹1,000
annual salary from ₹5,00,001	₹2,000
annual salary from ₹10,00,001	₹2,500

Basis: annual salary. Professional tax is capped at ₹2,500 a year.

Source: Bihar Tax on Professions, Trades, Callings and Employments Act, 2011, Schedule (See Section 4): Bihar Gazette (Extraordinary) No. 238, 27 May 2011 (PRS copy) · retrieved 2026-11-09

Professional tax: Punjab (State Development Tax)

Item	Value
Monthly amount	₹200

Basis: income-tax payers. Professional tax is capped at ₹2,500 a year.

Source: Punjab State Development Tax Act, 2018 (Punjab Act 11 of 2018), s.4 and Schedule (PRS copy of gazette) · retrieved 2026-11-09

Professional tax: Jharkhand

Item	Value
annual salary from ₹3,00,001	₹1,200
annual salary from ₹5,00,001	₹1,800
annual salary from ₹8,00,001	₹2,100
annual salary from ₹10,00,001	₹2,500

Basis: annual salary. Professional tax is capped at ₹2,500 a year.

Source: Jharkhand Commercial Taxes Department, Professional Tax Acts: The Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011 (document header reads '... Bill, 2011'), Schedule (See Section 3) · retrieved 2026-11-09

Professional tax: Manipur

These figures are still being checked against the official source.

Item	Value
annual salary from ₹1,00,001	₹1,800
annual salary from ₹2,00,001	₹2,500

Basis: annual salary. Professional tax is capped at ₹2,500 a year.

Source: Manipur Professions, Trades, Callings and Employments Taxation (Ninth Amendment) Act, 2020 (Manipur Act No. 7 of 2020), s.14 substituted Schedule: Manipur Gazette Extraordinary No. 431, 6 March 2020 (appended to PRS copy of Manipur Act 5 of 1981) · retrieved 2026-11-09

Professional tax: Meghalaya

These figures are still being checked against the official source.

Item	Value
annual salary from ₹1,80,001	₹500
annual salary from ₹3,00,001	₹1,000
annual salary from ₹5,00,001	₹1,500
annual salary from ₹7,50,001	₹2,500

Basis: annual salary. Professional tax is capped at ₹2,500 a year.

Source: Meghalaya Professions, Trades, Callings and Employments Taxation (Amendment) Act, 2022 (Act No. 15 of 2022), Gazette of Meghalaya Extraordinary No. 166, 27.09.2022 (also PRS copy https://prsindia.org/files/bills_acts/acts_states/meghalaya/2022/Act15of2022Meghalaya.pdf) · retrieved 2026-11-09

Professional tax: Mizoram

Item	Value
monthly salary from ₹5,001	₹75
monthly salary from ₹8,001	₹120
monthly salary from ₹10,001	₹150
monthly salary from ₹12,001	₹180
monthly salary from ₹15,001	₹195
monthly salary from ₹20,001	₹208

Basis: monthly salary. Professional tax is capped at ₹2,500 a year.

Source: Government of Mizoram, Taxation Department: Notification No. J.17011/1/2017-TAX, Aizawl, 11 July 2024 (The Schedule, see Section 4) · retrieved 2026-11-09

Professional tax: Nagaland

These figures are still being checked against the official source.

Item	Value
monthly salary from ₹4,001	₹35
monthly salary from ₹5,001	₹75
monthly salary from ₹7,001	₹110
monthly salary from ₹9,001	₹180
monthly salary from ₹12,000	₹208

Basis: monthly salary. Professional tax is capped at ₹2,500 a year.

Source: Office of the Commissioner of State Taxes, Nagaland: Professional Tax Rate (Schedule, see section 3) (blocked today: HTTP 503) · retrieved 2026-11-09

Professional tax: Puducherry (municipalities and commune panchayats, local levy)

Item	Value
half-yearly salary from ₹1,00,000	₹250
half-yearly salary from ₹2,00,001	₹500
half-yearly salary from ₹3,00,001	₹750
half-yearly salary from ₹4,00,001	₹1,000
half-yearly salary from ₹5,00,001	₹1,250

Basis: half-yearly salary. Professional tax is capped at ₹2,500 a year.

Source: Government of Puducherry, Finance Department: G.O.Ms.No.24/F3/2017 dated 04.07.2017, Deduction of Profession Tax from the salary of employees under the Puducherry Municipalities Act, 1973 and the Puducherry Village and Commune Panchayats Act, 1973 (same G.O. also at https://www.pdymun.in/images/act-and-rules/ProfessionalTax%20GO.pdf) · retrieved 2026-11-09

Professional tax: Sikkim

Item	Value
monthly salary from ₹20,001	₹125
monthly salary from ₹30,001	₹150
monthly salary from ₹40,001	₹200

Basis: monthly salary. Professional tax is capped at ₹2,500 a year.

Source: Sikkim Tax on Professions, Trades, Callings and Employment Act, 2006, Schedule [See section 4]: Sikkim Government Gazette Extraordinary No. 95, 1 April 2006 (PRS copy); department copy: http://www.sikkimtax.gov.in/wp-content/uploads/Professional-Rate-of-tax2.pdf · retrieved 2026-11-09

Professional tax: Tripura

Item	Value
monthly salary from ₹7,501	₹150
monthly salary from ₹15,001	₹208

Basis: monthly salary. Professional tax is capped at ₹2,500 a year.

Source: Tripura Gazette Extraordinary No. 443, 25 July 2018: Finance Department (Taxes & Excise) Notification No. F.II-1(7)-TAX/99(P-I) (revision of rates), with Corrigendum in Tripura Gazette No. 1031, 30 October 2018 (https://taxes.tripura.gov.in/sites/default/files/2024-04/PTAX_NOTF_3_up.pdf) · retrieved 2026-11-09

Professional tax: Jammu and Kashmir

These figures are still being checked against the official source.

Item	Value
annual salary from ₹0	₹250

Status unconfirmed: whether the 2005 Act still applies after the 2019 reorganisation has not been confirmed. Basis: annual salary. Professional tax is capped at ₹2,500 a year.

Source: Jammu and Kashmir Professions, Trades, Callings and Employment Tax Act, 2005 (Act IX of 2005), Schedule (see section 3) (official copy on jklaw.nic.in not read: blocked) · retrieved 2026-11-09

Professional tax: Chhattisgarh

These figures are still being checked against the official source.

Item	Value
annual salary from ₹1,00,001	₹1,560
annual salary from ₹1,50,001	₹1,800
annual salary from ₹2,00,001	₹2,400
annual salary from ₹2,50,001	₹2,500

Salaried employees exempted by 2011 notification (not located on an official site). Slabs kept for reference and under review; not used by the calculators. Basis: annual salary. Professional tax is capped at ₹2,500 a year.

Source: Chhattisgarh Vritti Kar Adhiniyam, 1995 (Act 16 of 1995), Schedule entry 1 as substituted by the Profession Tax (Amendment) Act, 2001 (w.e.f. 4 September 2001) (copy hosted by PRS Legislative Research) · retrieved 2026-11-09

States and UTs with no professional tax on salaries

Item	Value
OdishaProfessional tax abolished in Odisha from 1 April 2026. Whether an Act later replaced the ordinance was not checked. Re-checked 2026-11-09: the Repeal Ordinance 02 of 2026 (effective 1 April 2026) stands; whether a Repeal Act has replaced it was not confirmed (Assembly site blocked).	Not levied
HaryanaNo professional tax Act located for Haryana (India Code state listing and web search, 2026-11-09); recorded as not applicable on the site owner's decision of 2026-11-09. indiacode.nic.in refuses automated requests, so the listing was searched through a search index.Source: indiacode.nic.in · retrieved 2026-11-09	Not applicable
GoaNo professional tax Act located for Goa (India Code state listing and web search, 2026-11-09); recorded as not applicable on the site owner's decision of 2026-11-09. indiacode.nic.in refuses automated requests, so the listing was searched through a search index.Source: indiacode.nic.in · retrieved 2026-11-09	Not applicable
DelhiNo professional tax Act located for Delhi (India Code state listing and web search, 2026-11-09); recorded as not applicable on the site owner's decision of 2026-11-09. indiacode.nic.in refuses automated requests, so the listing was searched through a search index.Source: indiacode.nic.in · retrieved 2026-11-09	Not applicable
ChandigarhNo professional tax Act located for Chandigarh (India Code state listing and web search, 2026-11-09); recorded as not applicable on the site owner's decision of 2026-11-09. indiacode.nic.in refuses automated requests, so the listing was searched through a search index.Source: indiacode.nic.in · retrieved 2026-11-09	Not applicable

Source: Odisha State Tax on Professions, Trades, Callings and Employments (Repeal) Ordinance, 2026 (Ordinance 02 of 2026, Gazette No. 1496, 21.04.2026) · retrieved 2026-11-09

Employer

Employer costs

TDS on salary

Item	Value
Method	Average rate of income tax on the estimated salary income for the year (section 392(1))
Salary certificate	Form No. 130
Certificate due	15 June after the end of the tax year

Source: Income-tax Act, 2025 (No. 30 of 2025), section 392 (Gazette of India, pp. 396-398) and section 2(16); Income-tax Rules, 2026, rule 215 (Form No. 130) · retrieved 2026-11-09

Employees' Provident Fund: employer

These figures are still being checked against the official source.

Item	Value
Employer contribution (of basic + DA)	12%
Of which to the Employees' Pension Scheme (on wages up to the ceiling)	8.33%
Of which to EPF	3.67%
EDLI contribution (on wages up to the ceiling)	0.5%
EPF administration charges	0.5%
Minimum administration charges per establishment (per month)	₹500
EPF interest rate for 2025-26	8.25%

Employees' State Insurance: employer

Item	Value
Employer contribution (of gross wages)	3.25%

Source: ESIC: Contribution rates (effective 1 July 2019) · retrieved 2026-11-09

Gratuity

Item	Value
Days of wages per completed year of service	15
Working days per month used as the divisor	26
Minimum years of continuous service	5
Minimum years for fixed-term employees	1
Gratuity ceiling (presumed unchanged)	₹20,00,000

Source: Code on Social Security, 2020, section 53 (in force from 21 November 2025) · retrieved 2026-10-20

Statutory bonus

Item	Value
Minimum bonus rate (of wages)	25/300
Minimum bonus (per year)	₹100
Maximum bonus rate (of wages)	20%
Minimum days worked in the year	30

Source: Code on Wages, 2019 (No. 29 of 2019), section 26: payment of bonus (Gazette of India Extraordinary, 8 August 2019) · retrieved 2026-11-06

Wage rule (Code on Wages, 2019)

Item	Value
Wages must be at least this share of total remuneration	50%

Source: Ministry of Labour and Employment: FAQs on the Labour Codes (30 December 2025), Q2-Q7; Code on Wages, 2019 s.2(y) · retrieved 2026-10-20

Labour Welfare Fund: Maharashtra

Item	Value
Collected	Half-yearly
Employee contribution (per collection)	₹25
Employer contribution (per collection)	₹75

Source: Maharashtra Labour Welfare Fund (Amendment) Bill, 2024 (L.A. Bill No. X of 2024), substituting s.6BB(2) of the Maharashtra Labour Welfare Fund Act (XL of 1953): Maharashtra Government Gazette (Extraordinary) Part VIII No. 30, 1 March 2024 · retrieved 2026-10-25

Labour Welfare Fund: Gujarat

Item	Value
Collected	Half-yearly
Employee contribution (per collection)	₹6
Employer contribution (per collection)	₹12

Source: Gujarat Labour Welfare Board: Amendment In Labour Welfare Fund Effective from December 2016 (page last updated 16/11/2016) · retrieved 2026-11-09

Labour Welfare Fund: Karnataka

Item	Value
Collected	Yearly
Employee contribution (per collection)	₹50
Employer contribution (per collection)	₹100

Source: Karnataka Legislative Assembly, Karnataka Labour Welfare Fund (Amendment) Bill, 2025 (L.A. Bill No. 68 of 2025), annexure 'Extract from the Karnataka Labour Welfare Fund Act, 1965' showing section 7A as in force (copy hosted by PRS Legislative Research) · retrieved 2026-11-09

Labour Welfare Fund: Odisha

Item	Value
Collected	Yearly
Employee contribution (per collection)	₹20
Employer contribution (per collection)	₹40

Source: Labour Directorate, Odisha: Odisha Labour Welfare Fund Act, 1996 (Odisha Act 14 of 2005) and Odisha Labour Welfare Fund Rules, 2015, rule 6 · retrieved 2026-11-09

Labour Welfare Fund: Punjab

Item	Value
Collected	Monthly
Employee contribution (per collection)	₹5
Employer contribution (per collection)	₹20

Source: Punjab Labour Welfare Fund Act, 1965, s.9-A, as amended by the Punjab Labour Welfare Fund (Amendment) Act, 2014 (Punjab Act 32 of 2014, Punjab Government Gazette (Extra) 15 December 2014) (copy hosted by PRS Legislative Research) · retrieved 2026-11-09

Labour Welfare Fund: Tamil Nadu

Item	Value
Collected	Yearly
Employee contribution (per collection)	₹20
Employer contribution (per collection)	₹40

Source: Tamil Nadu Government Gazette Extraordinary No. 538 (2 December 2022): Amendments to the Tamil Nadu Labour Welfare Fund Rules, 1973 (G.O. Ms. No. 161, Labour Welfare and Skill Development (G2), SRO A-26(b)/2022) · retrieved 2026-11-09

Labour Welfare Fund: Telangana

Item	Value
Collected	Yearly
Employee contribution (per collection)	₹2
Employer contribution (per collection)	₹5

Source: Labour Department, Government of Telangana: Telangana Labour Welfare Fund Act, 1987, section 10 · retrieved 2026-11-09

Labour Welfare Fund: Haryana

Item	Value
Collected	Monthly
Employee contribution (per collection)	0.2% of wages, up to ₹35
Employer contribution (per collection)	Twice the employee's, up to ₹70

Source: Labour Department, Haryana: Haryana Labour Welfare Board, sources of revenue (rate of contribution under section 9-A) · retrieved 2026-11-09

Labour Welfare Fund: Goa

Item	Value
Collected	Half-yearly
Employee contribution (per collection)	₹10
Employer contribution (per collection)	₹30

Source: Labour Department, Government of Goa: About Welfare Board (Goa Labour Welfare Board), Labour Welfare Fund Contribution · retrieved 2026-11-09

States and UTs with no Labour Welfare Fund Act located

Item	Value
AssamNo state Labour Welfare Fund Act located (India Code state listing and web search, 2026-11-09). Recorded as not applicable on the site owner's decision of 2026-11-09; indiacode.nic.in refuses automated requests, so the listing was searched through a search index.	Not applicable
BiharNo state Labour Welfare Fund Act located (India Code state listing and web search, 2026-11-09). Recorded as not applicable on the site owner's decision of 2026-11-09; indiacode.nic.in refuses automated requests, so the listing was searched through a search index.	Not applicable
JharkhandNo state Labour Welfare Fund Act located (India Code state listing and web search, 2026-11-09). Recorded as not applicable on the site owner's decision of 2026-11-09; indiacode.nic.in refuses automated requests, so the listing was searched through a search index.	Not applicable
ManipurNo state Labour Welfare Fund Act located (India Code state listing and web search, 2026-11-09). Recorded as not applicable on the site owner's decision of 2026-11-09; indiacode.nic.in refuses automated requests, so the listing was searched through a search index.	Not applicable
MeghalayaNo state Labour Welfare Fund Act located (India Code state listing and web search, 2026-11-09). Recorded as not applicable on the site owner's decision of 2026-11-09; indiacode.nic.in refuses automated requests, so the listing was searched through a search index.	Not applicable
MizoramNo state Labour Welfare Fund Act located (India Code state listing and web search, 2026-11-09). Recorded as not applicable on the site owner's decision of 2026-11-09; indiacode.nic.in refuses automated requests, so the listing was searched through a search index.	Not applicable
NagalandNo state Labour Welfare Fund Act located (India Code state listing and web search, 2026-11-09). Recorded as not applicable on the site owner's decision of 2026-11-09; indiacode.nic.in refuses automated requests, so the listing was searched through a search index.	Not applicable
PuducherryNo state Labour Welfare Fund Act located (India Code state listing and web search, 2026-11-09). Recorded as not applicable on the site owner's decision of 2026-11-09; indiacode.nic.in refuses automated requests, so the listing was searched through a search index.	Not applicable
SikkimNo state Labour Welfare Fund Act located (India Code state listing and web search, 2026-11-09). Recorded as not applicable on the site owner's decision of 2026-11-09; indiacode.nic.in refuses automated requests, so the listing was searched through a search index.	Not applicable
TripuraNo state Labour Welfare Fund Act located (India Code state listing and web search, 2026-11-09). Recorded as not applicable on the site owner's decision of 2026-11-09; indiacode.nic.in refuses automated requests, so the listing was searched through a search index.	Not applicable

Source: India Code (Legislative Department): State and UT Acts listing for Assam (searched 2026-11-09) · retrieved 2026-11-09

Other

Other rates

GST rates

Item	Value
5% (merit rate)	5%
18% (standard rate)	18%
40% (special rate)	40%
3% (gold, silver, jewellery)	3%
1.5% (cut and polished diamonds)	1.5%
0.25% (rough diamonds)	0.25%

Rates in force from 2025-09-22.

Source: 56th GST Council meeting (3 September 2025): press release; Notification 9/2025-Integrated Tax (Rate), Schedule I · retrieved 2026-10-20

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CalcBloc (2026). Indian tax tables 2026-27. Figures from official sources, last checked 2026-11-11. https://calcbloc.com/india/tax-tables/2026-27

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<table style="border-collapse:collapse;font:14px/1.4 system-ui,sans-serif">
  <caption style="text-align:left;font-weight:600;padding:4px 8px">Income tax slabs: new regime (default) (2026-27)</caption>
  <thead><tr><th style="text-align:left;padding:4px 8px">Total income, per year</th><th style="text-align:right;padding:4px 8px">Rate</th></tr></thead>
  <tbody>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">₹0 to ₹4,00,000</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">0%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">₹4,00,000 to ₹8,00,000</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">5%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">₹8,00,000 to ₹12,00,000</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">10%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">₹12,00,000 to ₹16,00,000</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">15%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">₹16,00,000 to ₹20,00,000</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">20%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">₹20,00,000 to ₹24,00,000</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">25%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">Over ₹24,00,000</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">30%</td></tr>
  </tbody>
</table>
<p style="font:12px system-ui,sans-serif">Powered by <a href="https://calcbloc.com/india/tax-tables/2026-27">CalcBloc</a>. Effective 2026-04-01 to 2027-03-31.</p>

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Official sources

egazette.gov.inIncome-tax Act, 2025 (No. 30 of 2025), section 392 (Gazette of India, pp. 396-398) and section 2(16); Income-tax Rules, 2026, rule 215 (Form No. 130) · retrieved 2026-11-09
egazette.gov.inFinance Act, 2026 (No. 4 of 2026) · retrieved 2026-10-20
incometax.gov.inIncome-tax Rules, 2026 (Notification 22/2026) · retrieved 2026-10-20
indiabudget.gov.inUnion Budget 2026-27: Budget speech · retrieved 2026-10-20
pmvbry-cdn.epfindia.gov.inEPFO: FAQs on enhancement of wage ceiling (September 2026) · retrieved 2026-10-20
esic.gov.inESIC: Contribution rates (effective 1 July 2019) · retrieved 2026-11-09
labour.gov.inCode on Social Security, 2020 · retrieved 2026-10-20
labour.gov.inFAQs on the Labour Codes (30 December 2025) · retrieved 2026-10-20
egazette.gov.inS.O. 3582(E), 1 July 2026: EPF contribution of twelve per cent (Code on Social Security, s.16(1)(a)) · retrieved 2026-11-11
egazette.gov.inS.O. 3580(E), 1 July 2026: employer contribution of 8.33% to the Pension Fund · retrieved 2026-11-11
egazette.gov.inS.O. 3581(E), 1 July 2026: EDLI contribution of one-half per cent · retrieved 2026-11-11
egazette.gov.inEmployees' Provident Funds Scheme, 2026 (G.S.R. 525(E), 29 June 2026) · retrieved 2026-11-11
egazette.gov.inS.O. 2011(E), 21 May 2018: EPF administrative charges 0.50%, minimum ₹500 per establishment · retrieved 2026-11-11
pib.gov.inPIB: 239th meeting of the Central Board of Trustees, EPF (2 March 2026): 8.25% recommended for 2025-26 · retrieved 2026-11-11
egazette.gov.inCode on Wages, 2019 (section 26: bonus) · retrieved 2026-11-06
mahagst.gov.inMaharashtra GST Department: Rate schedules under the Profession Tax Act, 1975, Schedule I (as on 31.03.2025) · retrieved 2026-11-09
ptax.karnataka.gov.inKarnataka Commercial Taxes Department PT portal: FAQ and banner notice citing Notification DPAL 08 SHASANA 2025 (15.04.2025); Schedule PDF at https://ptax.karnataka.gov.in/ptemployer/documents/pt%20amendment%20bill.pdf · retrieved 2026-11-09
comtax.wb.gov.inWest Bengal profession tax schedule · retrieved 2026-10-20
tgct.gov.inTelangana Commercial Taxes Department: Profession Tax Schedule · retrieved 2026-11-09
chennaicorporation.gov.inGreater Chennai Corporation, Revenue Department: Profession Tax · retrieved 2026-11-09
go.lsgkerala.gov.inGovernment of Kerala, LSGD: G.O.(Rt) No. 1149/2024/LSGD, 27.06.2024 (revised profession tax slabs for panchayats and municipalities) · retrieved 2026-11-09
prsindia.orgBihar Tax on Professions, Trades, Callings and Employments Act, 2011, Schedule (See Section 4): Bihar Gazette (Extraordinary) No. 238, 27 May 2011 (PRS copy) · retrieved 2026-11-09
prsindia.orgPunjab State Development Tax Act, 2018 (Punjab Act 11 of 2018), s.4 and Schedule (PRS copy of gazette) · retrieved 2026-11-09
psdt.punjab.gov.inPunjab State Development Tax: Frequently Asked Questions · retrieved 2026-10-25
apct.gov.inAndhra Pradesh Commercial Taxes: Profession Tax schedule · retrieved 2026-10-20
commercialtax.gujarat.gov.inGujarat Commercial Tax Department: Rate of Profession Tax under the Gujarat State Tax on Professions, Trades, Callings and Employments Act, · retrieved 2026-11-09
mptax.mp.gov.inMP Commercial Tax Department: Non GST/PT Registration Checklist & Rates (Professional Tax: Schedule) · retrieved 2026-11-09
tax.assam.gov.inAssam Commissionerate of Taxes: Rate of tax on the Assam Professions, Trades, Callings and Employment Taxation Act, 1947 · retrieved 2026-11-09
ctax.jharkhand.gov.inJharkhand Commercial Taxes Department, Professional Tax Acts: The Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011 ( · retrieved 2026-11-09
prsindia.orgManipur Professions, Trades, Callings and Employments Taxation (Ninth Amendment) Act, 2020 (Manipur Act No. 7 of 2020), s.14 substituted Sch · retrieved 2026-11-09
meggst.gov.inMeghalaya Professions, Trades, Callings and Employments Taxation (Amendment) Act, 2022 (Act No. 15 of 2022), Gazette of Meghalaya Extraordin · retrieved 2026-11-09
zotax.nic.inGovernment of Mizoram, Taxation Department: Notification No. J.17011/1/2017-TAX, Aizawl, 11 July 2024 (The Schedule, see Section 4) · retrieved 2026-11-09
nagalandtax.nic.inOffice of the Commissioner of State Taxes, Nagaland: Professional Tax Rate (Schedule, see section 3) (blocked today: HTTP 503) · retrieved 2026-11-09
finance.py.gov.inGovernment of Puducherry, Finance Department: G.O.Ms.No.24/F3/2017 dated 04.07.2017, Deduction of Profession Tax from the salary of employee · retrieved 2026-11-09
prsindia.orgSikkim Tax on Professions, Trades, Callings and Employment Act, 2006, Schedule [See section 4]: Sikkim Government Gazette Extraordinary No. · retrieved 2026-11-09
taxes.tripura.gov.inTripura Gazette Extraordinary No. 443, 25 July 2018: Finance Department (Taxes & Excise) Notification No. F.II-1(7)-TAX/99(P-I) (revision of · retrieved 2026-11-09
hi.prsindia.orgMaharashtra Labour Welfare Fund (Amendment) Bill, 2024 (gazette copy) · retrieved 2026-10-25
glwb.gujarat.gov.inGujarat Labour Welfare Board: Amendment In Labour Welfare Fund Effective from December 2016 · retrieved 2026-11-09
prsindia.orgKarnataka Labour Welfare Fund (Amendment) Bill, 2025 with extract of the 1965 Act · retrieved 2026-11-09
labdirodisha.gov.inOdisha Labour Welfare Fund Act, 1996 and Rules, 2015 · retrieved 2026-11-09
prsindia.orgPunjab Labour Welfare Fund Act, 1965 with amendments (2005, 2006, 2014) · retrieved 2026-11-09
stationeryprinting.tn.gov.inTamil Nadu Government Gazette Extraordinary No. 538 (2 December 2022) · retrieved 2026-11-09
labour.telangana.gov.inTelangana Labour Welfare Fund Act, 1987 · retrieved 2026-11-09
hrylabour.gov.inHaryana Labour Welfare Board: rate of contribution (section 9-A) · retrieved 2026-11-09
labour.goa.gov.inGoa Labour Welfare Board: Labour Welfare Fund Contribution · retrieved 2026-11-09
indiacode.nic.inIndia Code: State and UT Acts · retrieved 2026-11-09
gstcouncil.gov.in56th GST Council meeting: press release (3 September 2025) · retrieved 2026-10-20
gstcouncil.gov.inGST Council monthly newsletter, December 2025 · retrieved 2026-10-20
jklaw.nic.inJammu and Kashmir Professions, Trades, Callings and Employment Tax Act, 2005 (Act IX of 2005), Schedule (see section 3) (official copy on jklaw.nic.in not read: blocked) · retrieved 2026-11-09
prsindia.orgChhattisgarh Vritti Kar Adhiniyam, 1995 (Act 16 of 1995), Schedule entry 1 as substituted by the Profession Tax (Amendment) Act, 2001 (w.e.f. 4 September 2001) (copy hosted by PRS Legislative Research) · retrieved 2026-11-09
finance.odisha.gov.inOdisha State Tax on Professions, Trades, Callings and Employments (Repeal) Ordinance, 2026 (Ordinance 02 of 2026, Gazette No. 1496, 21.04.2026) · retrieved 2026-11-09

How every figure is checked: methodology. All datasets: CalcBloc data.

Indian tax tables 2026-27

Income tax

Income tax slabs: new regime (default)

New regime: deduction, rebate and surcharge

Income tax slabs: old regime, below 60

Income tax slabs: old regime, 60 to 79

Income tax slabs: old regime, 80 and over

Old regime: deduction, rebate and surcharge

Health and education cess

Old regime deduction limits

House rent allowance exemption (old regime)

Employee contributions

Employees' Provident Fund: employee

Employees' State Insurance: employee

Professional tax: Maharashtra

Professional tax: Karnataka

Professional tax: West Bengal

Professional tax: Tamil Nadu (Chennai)

Professional tax: Telangana

Professional tax: Andhra Pradesh

Professional tax: Gujarat

Professional tax: Madhya Pradesh

Professional tax: Assam

Professional tax: Kerala

Professional tax: Bihar

Professional tax: Punjab (State Development Tax)

Professional tax: Jharkhand

Professional tax: Manipur

Professional tax: Meghalaya

Professional tax: Mizoram

Professional tax: Nagaland

Professional tax: Puducherry (municipalities and commune panchayats, local levy)

Professional tax: Sikkim

Professional tax: Tripura

Professional tax: Jammu and Kashmir

Professional tax: Chhattisgarh

States and UTs with no professional tax on salaries

Employer costs

TDS on salary

Employees' Provident Fund: employer

Employees' State Insurance: employer

Gratuity

Statutory bonus

Wage rule (Code on Wages, 2019)

Labour Welfare Fund: Maharashtra

Labour Welfare Fund: Gujarat

Labour Welfare Fund: Karnataka

Labour Welfare Fund: Odisha

Labour Welfare Fund: Punjab

Labour Welfare Fund: Tamil Nadu

Labour Welfare Fund: Telangana

Labour Welfare Fund: Haryana

Labour Welfare Fund: Goa

States and UTs with no Labour Welfare Fund Act located

Other rates

GST rates

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