There is no single answer. Compare both regimes using your actual exemptions, deductions, salary components, house-property income and other income before you choose.

For eligible salary or pension income in AY 2026-27 (FY 2025-26), the standard deduction is ₹75,000 under the new regime and ₹50,000 under the old regime, subject to applicable rules.

The slabs are: up to ₹4 lakh Nil; ₹4–8 lakh 5%; ₹8–12 lakh 10%; ₹12–16 lakh 15%; ₹16–20 lakh 20%; ₹20–24 lakh 25%; and above ₹24 lakh 30%, before surcharge and cess where applicable.

For FY 2025-26, a resident individual under the new regime with total income up to ₹12 lakh may be eligible for rebate of up to ₹60,000, subject to the law and treatment of special-rate income.

Taxpayers without business or professional income can generally choose the regime each year while filing, subject to applicable filing conditions. Those with business or professional income have additional Form 10-IEA and switch-back restrictions.