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Income Tax Slabs
| New regime for FY25-26 | |
| Taxable Income (Rs) | Tax Rate |
| Upto 4,00,000 | Nil |
| 4,00,001 – 8,00,000 | 5% |
| 8,00,001 – 12,00,000 | 10% |
| 12,00,001 – 16,00,000 | 15% |
| 16,00,001 – 20,00,000 | 20% |
| 20,00,001 – 24,00,000 | 25% |
| Above 24,00,000 | 30% |
Taxes on Investment Products
| Taxable Income (Rs) | Individuals (those Below 60 years of age) | Resident Senior Citizen (those between 60-80 years of age) | Resident Super Senior Citizens (those above 80 years of age) |
| Upto 250,000 | Nil | Nil | Nil |
| 2,50,001 – 3,00,000 | 5% | Nil | Nil |
| 3,00,001 – 5,00,000 | 5% | 5% | Nil |
| 5,00,001 – 10,00,000 | 20% | 20% | 20% |
| Above 10,00,000 | 30% | 30% | 30% |
TAXATION ON DIFFERENT INVESTMENT PRODUCTS
| Investment Products | Holding Period for LTCG | STCG tax rate | LTCG tax rate |
| Equity MFs, ETFs and stocks | > 12 months | 20% | 12.5%[1] |
| Gold ETFs | > 12 months | Slab Rate | 12.5% |
| REITs/InvITs | > 12 months | 20% | 12.5% |
| Listed Bonds | > 12 months | Slab Rate | 12.5% |
| Unlisted Bonds | N/A | Slab Rate | Slab Rate |
| Debt Mutual Funds[2] | |||
| Bought before Apr 1 2023 | > 24 months | Slab Rate | 12.5% |
| Bought after Apr 1 2023 | N/A | Slab Rate | Slab Rate |
| Gold MFs[3], Physical Gold, Overseas MFs, FOFs | > 24 months | Slab Rate | 12.5% |
| Foreign equity, International ETFs | > 24 months | Slab Rate | 12.5% |
| Real Estate | > 24 months | Slab Rate | Bought before 23 July 2024: 12.5% Bought before 23 July 2024: lower of 12.5% without indexation and 20% with indexation |
Tax disclaimer: The taxes shown above are compiled based on publicly available information and should not be relied on filing taxes. Do consult a chartered accountant or a tax consultant for accuracy of your tax implication before filing your returns.
