FY 2026-27 · Budget 2026 Updated

CTC to In-Hand Salary Calculator (FY 2026-27)

India's most accurate take-home salary calculator. New and old regime, EPF, HRA, professional tax by state, and Section 87A rebate with marginal relief — all computed instantly.

Annual CTC (Cost to Company)


Tax Regime (FY 2026-27)

Zero tax up to ₹12.75L gross · Standard deduction ₹75,000

Basic Salary(40% of CTC · ₹4,00,000/yr)

City Type (HRA calculation)

EPF Type

State (Professional Tax)

Monthly In-Hand Salary

₹78,130

₹9,37,560/yr · 0.0% effective tax rate

New regime saves ₹36,412/year (₹3,034 more per month)

Where Your CTC Goes

Take-home

EPF

Tax

Prof Tax

Employer EPF

Gratuity


Gross CTC

₹10,00,000/yr

Basic (40%)

₹4,00,000/yr

HRA (50% of basic)

₹2,00,000/yr

Special Allowance

₹3,59,160/yr

Employer EPF (in CTC, not received)

₹21,600/yr

Gratuity (in CTC, not received)

₹19,240/yr

Gross Salary

₹9,59,160/yr

Employee EPF

₹21,600/yr

Income Tax (TDS)✓ Zero — 87A rebate

Taxable: ₹8,84,160 · New regime

₹0/yr

MONTHLY TAKE-HOME

₹9,37,560/yr

₹78,130

In-Hand Salary for Common CTC Values

FY 2026-27 · 40% basic · EPF capped · Maharashtra professional tax · metro HRA. Old regime assumes ₹20,000/month rent + ₹50,000 additional 80C + ₹25,000 health insurance.

Annual CTCMonthly GrossNew Regime Take-HomeOld Regime Take-HomeTax (New)
5 LPA₹39,065₹37,057Zero tax₹37,057
New: +₹0/yr
6 LPA₹47,238₹45,230Zero tax₹45,230
New: +₹0/yr
7 LPA₹55,411₹53,403Zero tax₹53,403
New: +₹0/yr
8 LPA₹63,584₹61,576Zero tax₹61,576
New: +₹0/yr
10 LPA₹79,930₹77,922Zero tax₹74,931
New: +₹35,892/yr
12 LPA₹96,276₹94,268Zero tax₹87,738
New: +₹78,356/yr
15 LPA₹1,20,795₹1,11,318₹1,05,905
New: +₹64,949/yr
18 LPA₹1,45,314₹1,31,714₹1,22,462
New: +₹1,11,016/yr
20 LPA₹1,61,660₹1,44,660₹1,33,500
New: +₹1,33,913/yr
25 LPA₹2,02,525₹1,75,485₹1,61,096
New: +₹1,72,676/yr
30 LPA₹2,43,390₹2,03,794₹1,88,691
New: +₹1,81,241/yr
40 LPA₹3,25,120₹2,60,024₹2,43,881
New: +₹1,93,721/yr
50 LPA₹4,06,850₹3,16,255₹2,99,071
New: +₹2,06,201/yr

What's Inside Your CTC?

CTC (Cost to Company) is not your salary — it includes everything the employer spends on you. Here's where each rupee actually goes.

Basic Salary

40–50% of CTC

Drives EPF, HRA, and gratuity. The anchor of every salary structure.

HRA (House Rent Allowance)

20–25% of CTC

Partly tax-exempt in old regime when you pay rent. 50% of basic in metros, 40% elsewhere.

Special Allowance

20–30% of CTC

Fully taxable. Absorbs whatever's left after all other components.

Employer EPF

3–5% of CTC

12% of basic (or ₹1,800/mo cap). Part of CTC but never touches your salary account.

Gratuity

1–2% of CTC

4.81% of basic. Paid as lump sum after 5+ years. Part of CTC, not monthly income.

Why ₹10L CTC gives ₹75,000/month take-home (not ₹83,000)

Employer EPF (₹21,600/yr) + Gratuity (₹19,200/yr) = ₹40,800 that never reaches your account. From gross (₹9.59L): Employee EPF (₹21,600) + zero income tax (87A rebate) = ₹24,100 more off. Take-home: ₹9.35L/yr = ₹77,900/month. The gap between CTC and take-home narrows significantly below ₹12.75L — income tax is zero.

New Regime vs Old Regime: FY 2026-27

New regime is the default from FY 2024-25. For most Indian salaries below ₹20L, it wins.

FeatureNew Regime (Default)Old Regime
Standard Deduction₹75,000₹50,000
Tax-free gross salary₹12.75L (salaried)~₹5.5L (basic deductions)
87A Rebate₹60,000 (for income ≤ ₹12L)₹12,500 (for income ≤ ₹5L)
HRA Exemption❌ Not available✓ Available if rent is paid
80C Deduction❌ Not available✓ Up to ₹1,50,000
80D Health Insurance❌ Not available✓ Up to ₹25,000–₹50,000
Home Loan Interest (24b)❌ Not available✓ Up to ₹2,00,000
Better forMost salaried employeesHigh earners with large deductions

Income Tax Slabs FY 2026-27 (AY 2027-28)

Budget 2026 retained all slabs unchanged.

New Regime (Default)

Up to ₹4L

Nil

₹4L – ₹8L

5%

₹8L – ₹12L

10%

₹12L – ₹16L

15%

₹16L – ₹20L

20%

₹20L – ₹24L

25%

Above ₹24L

30%

✓ Zero tax up to ₹12.75L gross (SD ₹75K + 87A rebate)

Old Regime

Up to ₹2.5L

Nil

₹2.5L – ₹5L

5%

₹5L – ₹10L

20%

Above ₹10L

30%

80C (₹1.5L) + HRA + 80D available. Wins when deductions > ₹3.5L.

4% Health & Education Cess on tax + surcharge. Surcharge applies above ₹50L income.

Frequently Asked Questions

Real answers to the most searched salary questions in India

For ₹8 LPA CTC under the new tax regime (FY 2026-27), with 40% basic and EPF capped at ₹15,000: monthly take-home is approximately ₹57,000–₹59,000. Taxable income (₹8L gross minus ₹75K standard deduction = ₹7.25L) is below the ₹12L Section 87A rebate limit, so income tax is zero. Only EPF (≈₹1,800/month) and professional tax (if applicable) are deducted.

For ₹10 LPA CTC under the new regime: gross salary ≈ ₹9.59L. Taxable income ≈ ₹8.84L (below ₹12L). Income tax = ₹0. Monthly take-home is approximately ₹75,000–₹77,000 — only EPF and professional tax are deducted.

For ₹12 LPA CTC: gross ≈ ₹11.51L, taxable ≈ ₹10.76L (below ₹12L). Income tax = ₹0 due to 87A rebate. Monthly take-home ≈ ₹89,000–₹91,000. ₹12L is a sweet spot — still zero tax territory.

CTC includes Employer EPF (12% of basic) and Employer Gratuity (~4.81% of basic) — both go into your PF account or are paid as a lump sum after 5 years. From your gross salary, Employee EPF (12% of basic), Professional Tax (up to ₹2,500/year), and TDS are deducted. Typical difference: 20–35% of CTC.

For most salaried Indians, the new regime gives higher take-home. Zero tax up to ₹12.75L gross salary; lower slabs above that. Old regime wins only when total deductions (80C + HRA + 80D + home loan) exceed ~₹3.5–5L. Use the calculator above to compare both.

Employer EPF (12% of basic) is included in your CTC — it goes to your EPF account, not your salary. Employee EPF (12% of basic) is deducted from your gross salary each month. Both reduce your monthly take-home, but only the employee share is a fresh deduction from your gross.

₹75,000 under the new regime and ₹50,000 under the old regime. It's a flat deduction for all salaried individuals — no proof needed. Combined with the ₹60,000 Section 87A rebate, salaried employees with gross salary up to ₹12.75L pay zero income tax under the new regime.

Delhi, Haryana, Uttar Pradesh, Rajasthan, Punjab, Gujarat, Himachal Pradesh, and most North-Eastern states have no professional tax. States with PT: Maharashtra (₹2,500/yr), Karnataka (₹2,500/yr), Telangana (₹2,400/yr), Tamil Nadu (₹1,250/yr), West Bengal (₹2,500/yr).

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CTC to In-Hand Salary Calculator India FY 2026-27 | ResumeVera