India salary rules reference — 2026–27
A compact, source-backed reference to the rules SalaryPath actually uses. It is designed to be cited, checked and updated when official rules change.
New-regime income-tax slabs used by SalaryPath
SalaryPath's Tax Year 2026–27 engine applies the following new-regime slab structure to supported ordinary salary income after the applicable standard deduction. The engine also implements the supported rebate, marginal-relief, cess and statutory rounding rules exposed in the calculator result.
₹0 to ₹4,00,000
0% slab rate
₹4,00,000 to ₹8,00,000
5% slab rate
₹8,00,000 to ₹12,00,000
10% slab rate
₹12,00,000 to ₹16,00,000
15% slab rate
₹16,00,000 to ₹20,00,000
20% slab rate
₹20,00,000 to ₹24,00,000
25% slab rate
Above ₹24,00,000
30% slab rate
Key salary-tax constants
New-regime standard deduction
₹75,000
Old-regime standard deduction
₹50,000
New-regime rebate income limit
₹12,00,000
Health & education cess
4% of supported tax after rebate / relief
EPF contribution assumptions implemented
The EPF calculator supports the statutory-ceiling and full-PF-wage modes exposed to the user rather than assuming every employer contributes on the same base.
Statutory wage ceiling
₹15,000 per month
Standard contribution rate
12%
Supported reduced rate
10% for eligible establishments only
EPS rate / monthly cap in engine
8.33% / ₹1,250
Primary-source registry
The calculation engine stores the authority, official URL, effective date where available and the most recent verification date. The references below are the same records used by the production calculators.
Income Tax Department, Government of India
Income-tax Act, 2025 — Section 202 (new tax regime)
Open official source ↗Last verified: 2026-09-16Income Tax Department, Government of India
Income-tax Act, 2025 — Section 19 (salary deductions)
Open official source ↗Last verified: 2026-09-16Income Tax Department, Government of India
Income-tax Act, 2025 — Sections 155–156 (rebates and marginal relief)
Open official source ↗Last verified: 2026-09-16Income Tax Department, Government of India
Income-tax Act, 2025 — Section 516 (rounding to nearest ₹10)
Open official source ↗Last verified: 2026-09-16Income Tax Department, Government of India
Budget 2026 FAQs — rates of income-tax
Open official source ↗Last verified: 2026-09-16Income Tax Department, Government of India
Employees — Benefits allowable (HRA formula)
Open official source ↗Last verified: 2026-09-16Ministry of Labour & Employment, Government of India
Labour Codes FAQ — 50% allowance rule and statutory wages
Open official source ↗Last verified: 2026-09-16Ministry of Labour & Employment, Government of India
Code on Social Security, 2020 — Section 53 (gratuity)
Open official source ↗Last verified: 2026-09-16Ministry of Labour & Employment, Government of India
Additional FAQs on Labour Codes — gratuity and fixed-term employees
Open official source ↗Last verified: 2026-09-16Employees' Provident Fund Organisation, Government of India
EPFO Annual Report 2023-24 — coverage, wage ceiling and 12%/10% contribution rates
Open official source ↗Last verified: 2026-09-16Employees' Provident Fund Organisation, Government of India
Employer Information Booklet — contribution rates
Open official source ↗Last verified: 2026-09-16Maharashtra Goods and Services Tax Department
Schedule of Rates of Tax on Professions, Trades, Callings and Employments
Open official source ↗Last verified: 2026-09-16Commercial Taxes Department, Government of Karnataka
Professional Tax FAQ and 2025 amendment
Open official source ↗Last verified: 2026-09-16Commercial Taxes Department, Government of Telangana
Professional Tax Schedule
Open official source ↗Last verified: 2026-09-16Greater Chennai Corporation
Revenue Department — half-yearly profession tax rates
Open official source ↗Last verified: 2026-09-16How to use this reference
Use the reference to audit a calculator result or cite the official rule trail. For actual calculations, use the dedicated tools because the engine also handles rounding, caps, warnings and unsupported cases. SalaryPath deliberately does not infer a precise answer when the required rule is outside the verified scope.