Key numbers for FY 2026-27
| Item | Amount |
|---|---|
| New regime: nil tax up to (taxable income) | ₹12,00,000 (87A rebate) |
| Standard deduction (new / old) | ₹75,000 / ₹50,000 |
| Top slab 30% starts (new) | above ₹24 lakh |
| STCG on listed equity | 20% |
| LTCG on listed equity | 12.5% above ₹1.25 lakh |
| Health & education cess | 4% |
| PPF / SSY / SCSS rate (Oct–Dec 2026) | 7.1% / 8.2% / 8.2% |
| FD TDS threshold (normal / senior) | ₹50,000 / ₹1,00,000 |
FY 2026-27 is the first tax year under the Income-tax Act 2025; slab rates are unchanged from FY 2025-26.