Salary tax planning · ₹12 lakh · FY 2025-26

Tax planning for a ₹12 lakh salary

On a ₹12 lakh salary, a salaried taxpayer pays no income tax under the new regime for FY 2025-26 — your taxable income after the ₹75,000 standard deduction is ₹11,25,000, under the ₹12 lakh rebate ceiling. Here is how the old regime compares and which deductions still matter.

Your tax at a glance

New regime

₹0

After ₹75,000 standard deduction

Old regime (full deductions)

₹59,800

With ₹4,25,000 of deductions

Cheaper for you

New regime

Lower tax: ₹0

₹12 lakh salary: old vs new, side by side

ScenarioTaxable incomeTax (incl. 4% cess)
New regime (₹75k standard deduction)₹11,25,000₹0
Old regime — 80C only (₹1.5L)₹10,00,000₹1,17,000
Old regime — full stack (₹4.25L)₹7,25,000₹59,800

Your break-even

The old regime matches or beats the new regime once your total deductions reach about ₹6,50,000 (excluding the standard deduction). Below that, the new regime wins.

Which regime should you pick?

At ₹12 lakh, the new regime brings your tax to zero — hard to beat. The old regime can only match it if you claim at least about ₹6,50,000 in deductions, which means locking up cash you do not strictly need to. Unless you already have a home loan and a full 80C/NPS/80D stack for other reasons, the new regime is the simpler and cheaper choice at this salary.

Deductions a ₹12 lakh earner should not miss

  • Section 80C (₹1.5 lakh) and 80CCD(1B) (₹50,000 NPS) used in full
  • Section 24(b) — up to ₹2 lakh home-loan interest if you own a self-occupied home
  • HRA — claimed correctly against actual rent if you rent in a metro
  • Section 80D for self and senior-citizen parents
  • 80CCD(2) — employer NPS contribution, deductible even under the new regime

These figures are illustrative. The exact answer depends on your real Form 16, your rent and your investments — which is what a DrishtiTax review computes for you.

Frequently asked questions

Educational information

This page is general information for salaried taxpayers in India, not legal, financial or chartered-accountancy advice. Tax outcomes depend on your full, individual circumstances. Figures use FY 2025-26 (AY 2026-27) rules and may change. Verify against official sources or a qualified professional before acting.

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