India Salary Guide FY 2026-27

Real in-hand salaries for every CTC - from freshers at 5 LPA to senior roles at 50 LPA. Updated for Budget 2026 with new tax regime, Rs.12L zero-tax rebate, and variable pay.

In-Hand Salary Table FY 2026-27

New tax regime · Metro city · Basic = 50% of CTC · Employer PF excluded from gross

CTCMonthly In-HandAnnual In-HandIncome TaxTax NoteCalculator
5 LPA₹37,550₹4.51L₹087A rebateCalculate →
7 LPA₹53,370₹6.40L₹087A rebateCalculate →
8 LPA₹61,080₹7.33L₹087A rebateCalculate →
10 LPA₹77,100₹9.25L₹087A rebateCalculate →
12 LPA₹92,720₹11.13L₹087A rebateCalculate →
15 LPA₹1,06,450₹12.77L₹62,400New regimeCalculate →
18 LPA₹1,24,380₹14.93L₹1,43,520New regimeCalculate →
20 LPA₹1,37,200₹16.46L₹2,02,800New regimeCalculate →
25 LPA₹1,63,550₹19.63L₹3,74,400New regimeCalculate →
30 LPA₹1,89,500₹22.74L₹5,86,800New regimeCalculate →

Approximate. Use the calculator for exact figures with your specific deductions and city.

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Detailed Salary Breakdown by CTC

Budget 2026 Key Changes for Salaried

Zero Tax up to ₹12 Lakh

Section 87A rebate enhanced to ₹60,000 under new regime. If your net taxable income is ₹12L or below, you pay zero income tax.

Standard Deduction ₹75,000

Increased from ₹50,000 to ₹75,000 for salaried under new regime. Directly reduces taxable income by ₹75,000.

New Tax Slabs

₹4-8L: 5% → ₹8-12L: 10% → ₹12-16L: 15% → ₹16-20L: 20% → ₹20-24L: 25% → Above ₹24L: 30%.

EPF Rate 8.25%

EPFO declared 8.25% interest for FY 2024-25. Expected to continue FY 2026-27. Employee + employer contributions compound at this rate.

How In-Hand Salary Is Calculated

1

Basic = 50% of Fixed CTC

Most Indian companies (IT, corporate) use 50% of fixed CTC as basic salary. Higher basic = higher PF deduction but also higher HRA allowance.

2

HRA = 50% (metro) / 40% (non-metro) of Basic

Metro cities: Mumbai, Delhi, Chennai, Kolkata. All other cities are non-metro. HRA exemption only available under old tax regime.

3

Gross = CTC − Employer PF − Gratuity

Employer PF (3.67% of basic, max ₹1,800/month) and gratuity provision (4.81% of basic) are CTC costs not credited to your salary account.

4

Deductions: Employee PF + PT + TDS

Employee PF = 12% of basic (max ₹1,800/month). Professional Tax = ₹200/month (varies by state). TDS = estimated income tax / 12.

5

In-Hand = Gross − All Deductions

What reaches your bank account every month. Variable pay/bonus comes separately, typically quarterly or annually.