In-Hand Calculator

Sources Tax Year 2026–27

Organised by calculation rather than as a bibliography, so you can check one number without reading a list of forty links.

Every figure the calculators use is listed here with the authority it comes from and what it is used for. Where a source is marked Pending direct check, the rule has been corroborated across independent professional sources but the issuing department's own document has not yet been read directly. Those are listed in the pre-launch checklist for verification.

Competitor calculators are not used as sources for anything.

Income tax

Slab rates, the standard deduction, the section 87A rebate and its marginal relief, surcharge bands and their marginal relief, and Health & Education Cess.

  • Income-tax Act, 2025
    Parliament of India
    In force from 1 April 2026. Replaces the Income-tax Act, 1961 and introduces "tax year" in place of "previous year" and "assessment year".
    View source
  • Income Tax Department: tax slabs and rates for salaried individuals
    Income Tax Department, Government of India
    New regime slabs, the ₹75,000 standard deduction, the ₹60,000 section 87A rebate up to ₹12,00,000 of taxable income, and the 25% surcharge cap.
    View source
  • Union Budget and Finance Act documents
    Ministry of Finance, Government of India
    Confirms that the slab structure and rebate carried into Tax Year 2026–27 unchanged.
    View source

Used by: assets/js/calculations/income-tax.js, data/tax-year-2026-27.js

EPF, EPS and VPF

Contribution rates, the statutory wage ceiling, the pension split and the declared interest rate.

  • Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 and the EPF Scheme, 1952
    Employees’ Provident Fund Organisation
    12% employee and 12% employer contribution, the ₹15,000 monthly wage ceiling, and the 8.33% EPS share capped at ₹1,250 a month.
    View source
  • EPF interest rate notified for FY 2025–26, at 8.25%
    Ministry of Labour & Employment / EPFO, reported by Akashvani News
    The most recent rate declared. The FY 2026–27 rate is normally declared early in 2027, so projections on this site use the 8.25% figure and label it as historical.
    View source

Used by: assets/js/calculations/epf.js, assets/js/calculations/vpf.js

Gratuity

The formula, qualifying service and the exemption ceiling.

  • Code on Social Security, 2020
    Ministry of Labour & Employment, Government of India
    Brought into force on 21 November 2025, replacing the Payment of Gratuity Act, 1972. The 15/26 formula is unchanged; fixed-term employees qualify after one year rather than five.
    View source

Used by: assets/js/calculations/gratuity.js

Wage definition and salary structure

The expectation that Basic + DA forms at least half of remuneration, which is why the calculator defaults Basic to 50% and flags structures below it.

  • Code on Wages, 2019
    Ministry of Labour & Employment, Government of India
    In force from 21 November 2025, with operational rollout from 1 April 2026. Section 2(y) treats excluded components above one half of remuneration as wages. How employers apply this in practice still varies, so the calculator treats 50% as an editable assumption rather than a rule.
    View source

Used by: assets/js/calculations/salary.js

Professional Tax

A state levy, so there is a separate source for every jurisdiction. States we could not verify are excluded from the calculation rather than estimated.

  • Constitution of India, Article 276
    Government of India
    Caps professional tax at ₹2,500 a year in every state.
    View source
  • Karnataka Tax on Professions, Trades, Callings and Employments (Amendment) Act, 2025
    Government of Karnataka
    Raised the exemption threshold to ₹25,000 a month and the annual total to ₹2,500 (₹200 a month, ₹300 in February), effective 1 April 2025.
    View source Pending direct check
  • Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
    Government of Maharashtra
    Slabs by gender: nil up to ₹7,500 a month for men and ₹25,000 for women, then ₹175 and ₹200 bands, with ₹300 in February.
    View source Pending direct check
  • Telangana Tax on Professions, Trades, Callings and Employments Act, 1987
    Government of Telangana
    Nil up to ₹15,000 a month, ₹150 to ₹20,000, ₹200 above.
    View source Pending direct check
  • Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987
    Government of Andhra Pradesh
    Same bands as Telangana, with the ₹100 top-up taken in March rather than February.
    View source Pending direct check
  • West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979
    Government of West Bengal
    Graduated monthly scale from ₹110 to ₹200, nil up to ₹10,000 a month.
    View source Pending direct check
  • Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976
    Government of Gujarat
    ₹200 a month above ₹12,000 of monthly salary.
    View source Pending direct check
  • Odisha State Tax on Professions, Trades, Callings and Employments (Repeal) Ordinance, 2026
    Government of Odisha
    Repealed professional tax with retrospective effect from 1 April 2026. Employees payrolled in Odisha have no professional tax deduction in Tax Year 2026–27.
    View source Pending direct check

Used by: data/professional-tax.js, assets/js/calculations/professional-tax.js

States we do not calculate Professional Tax for

Several states charge professional tax through local bodies, assess it on annual rather than monthly income, or publish figures that disagree between sources. Rather than pick one and present it as fact, the calculator leaves those states out and says so on screen. They are listed in the state dropdown under “Professional Tax not included”.

  • Assam. We have not yet verified the current Assam slabs against a state source.
  • Bihar. Bihar assesses PT on annual income and we have not yet verified the current bands against a state source.
  • Chhattisgarh. We have not yet verified the current Chhattisgarh slabs against a state source.
  • Jharkhand. Jharkhand assesses PT on annual income and we have not yet verified the current bands against a state source.
  • Kerala. Kerala levies PT half-yearly through local self-government bodies, so the amount depends on your panchayat or municipality rather than a single state slab.
  • Madhya Pradesh. Madhya Pradesh works off annual income bands rather than monthly salary, and the published band boundaries are not consistent between sources.
  • Manipur. We have not yet verified the current Manipur slabs against a state source.
  • Meghalaya. We have not yet verified the current Meghalaya slabs against a state source.
  • Mizoram. We have not yet verified the current Mizoram slabs against a state source.
  • Nagaland. We have not yet verified the current Nagaland slabs against a state source.
  • Puducherry. Puducherry collects PT half-yearly and we have not yet verified the current bands.
  • Punjab. Punjab charges a State Development Tax rather than a profession tax, and sources disagree on whether it applies to every salaried employee. Check your payslip.
  • Sikkim. We have not yet verified the current Sikkim slabs against a state source.
  • Tamil Nadu. Tamil Nadu collects PT half-yearly through municipal bodies, and the slab amounts published for Greater Chennai Corporation differ from those used elsewhere in the state. We would rather show nothing than pick one.
  • Tripura. We have not yet verified the current Tripura slabs against a state source.

If you know one of these well enough to point us at the current notification, contact@inhandcalculator.in.

Conflicts and open questions

Where credible sources disagree, we record the disagreement rather than picking one quietly:

  • Tamil Nadu professional tax. Half-yearly slab amounts published for Greater Chennai Corporation differ from figures quoted for the rest of the state. Not calculated.
  • Punjab. Punjab levies a State Development Tax rather than a profession tax, and sources disagree on whether it applies to all salaried employees. Not calculated.
  • The Code on Wages 50% test. The Code applies the test to remuneration, which is not the same as CTC, and employer practice is still settling. The calculator uses 50% of CTC as an editable default and flags structures that fall short, rather than enforcing a reading.

The full research record, including dates checked, is kept in docs/calculation-sources.md in the site's repository.

Methodology

How the rules are applied.

Corrections policy

Report an error.

Written by Divya Akash Dutta. Published 18 August 2026. Last reviewed 18 August 2026 for Tax Year 2026–27.