The 10% surcharge band applies to total income between ₹50 lakh and ₹1 crore (income-tax surcharge on the base tax). Marginal relief ensures the surcharge doesn't exceed the income above ₹50L threshold - critical for incomes very close to ₹50L. Enter your income and the calculator shows the exact surcharge with relief applied.
When to use this
Use when: your total income is in the ₹50L-₹1Cr range, planning a salary increment that crosses ₹50L (your effective tax on the increment might exceed 50% if surcharge kicks in fully), evaluating bonus / RSU vesting that lands you near a surcharge threshold.
Frequently Asked Questions
Is the 10% surcharge on income or on tax?
On tax. So if your total tax is ₹15L, the 10% surcharge adds ₹1.5L (10% of ₹15L). Plus 4% cess on the (tax + surcharge) bringing it to ~₹17.16L total. The percentage being on tax (not income) means the rupee impact compounds with your tax rate.
Should I time my income to stay under ₹50L?
If you're at ₹51-55L, the marginal-relief math may make the extra income net-negative after surcharge + cess. Worth defer-investing the surplus into NPS / 80C to dip back under ₹50L. The calculator shows the exact break-even point for your scenario.
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