Income-tax surcharge for FY 2025-26 — both regimes. All bands (10/15/25/37%) with auto-applied marginal relief. Free, India-only.
Surcharge Calculator Features
- All Bands — 10% / 15% / 25% / 37% bands — old regime; capped at 25% under new regime per Budget 2023.
- Marginal Relief — Auto-applied — surcharge never exceeds the income above the threshold. Saves lakhs near band edges.
- Both Regimes — New regime caps surcharge at 25%; old regime has the full 37% top band. Pick yours and compare.
- Cess Included — 4% Health & Education Cess applied on top of base + surcharge — your real tax outflow.
How to Use Surcharge Calculator
Income → surcharge band → marginal relief → final tax in four steps.
- Pick Regime — New (caps at 25%) or old (37% top band). Different surcharge maths.
- Enter Income — Total taxable income for FY 2025-26 — ideally after all deductions.
- See Band — Tool maps your income to the applicable surcharge band and rate.
- Marginal Relief — If income is just above a threshold, marginal relief auto-applies — never overpay.
Frequently Asked Questions
What is income-tax surcharge in India?
An additional tax on top of income tax for high earners — kicks in at ₹50 L+ and steps up at ₹1 Cr, ₹2 Cr and (in old regime) ₹5 Cr. Charged as a percentage of base tax, then 4% cess applies on (tax + surcharge). Old regime caps at 37%; new regime caps at 25% (Budget 2023 reform).
What is marginal relief?
A built-in fairness mechanism: if your income is just above a surcharge threshold, the law caps your surcharge so that paying it doesn't reduce your post-tax income below someone earning exactly the threshold. The calculator computes this automatically — many CAs miss it.
What are the surcharge rates for FY 2025-26?
Old regime: 10% (₹50L–1Cr), 15% (₹1Cr–2Cr), 25% (₹2Cr–5Cr), 37% (above ₹5Cr). New regime: 10% (₹50L–1Cr), 15% (₹1Cr–2Cr), 25% (above ₹2Cr — capped). The 37% band was abolished in the new regime by Budget 2023.
Is surcharge applied on capital gains income?
Yes, but capital gains taxed at special rates (LTCG 12.5%, STCG on equity 20%) are subject to a maximum 15% surcharge — even if your other income pushes you into a higher slab. The calculator focuses on slab-rate income; for capital gains, special-rate surcharge caps apply.
Does surcharge apply to senior citizens differently?
No — surcharge thresholds and rates are the same regardless of age. The slab structure differs (senior citizens get higher exemption thresholds), but once income crosses ₹50 L the surcharge bands kick in identically.
How does cess interact with surcharge?
4% Health & Education Cess is calculated on (base tax + surcharge — marginal relief). So cess inflates the surcharge impact further. The calculator includes cess automatically in the 'total tax payable' figure.
Should I switch regimes to avoid the 37% surcharge?
If your taxable income exceeds ₹5 Cr, the new regime saves significant tax — surcharge is capped at 25% vs 37%. But the new regime allows fewer deductions; run both scenarios. For someone earning ₹6 Cr with limited deductions, switching saves roughly 12% of the (₹6 Cr − ₹5 Cr) marginal income.
Is this calculator's output legally binding?
No. It's a planning tool. Final surcharge depends on actual filing details (special-rate income, foreign income, exemptions, AMT). Use it for estimation; consult a CA for the final return.
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