In-Hand Salary Calculator India — CTC to Take-Home (FY 2025-26)
Calculate your monthly take-home salary from CTC. Full breakup: basic, HRA, PF, gratuity, professional tax, and income tax under new and old regime. Compare multiple CTC offers and optimize your salary structure for maximum in-hand or retirement savings.
How to Use This Calculator
CTC to In-Hand tab
Enter your annual CTC (from your offer letter or salary revision), basic salary % (typically 40–50% of CTC), select metro or non-metro for HRA calculation, and choose your tax regime (new or old). Expand "More options" to set variable pay % and your state for professional tax. The calculator instantly shows your monthly in-hand salary with a full CTC breakup waterfall: CTC → gross salary → deductions → in-hand. It also compares tax under both regimes.
Compare CTCs tab
Enter 2–3 CTC amounts (e.g., current vs offer vs counter-offer). The calculator produces a side-by-side comparison showing gross salary, deductions, and monthly in-hand for each CTC. The marginal in-hand analysis shows how much extra take-home you get per rupee of CTC increase — this drops as you enter higher tax slabs.
Optimize Structure tab
Enter your CTC and see how different basic salary percentages (30%, 40%, 50%) affect your in-hand salary vs retirement savings. Higher basic = more PF + gratuity (retirement) but lower monthly take-home. Use this to negotiate salary structure with your employer.
Share your result
All inputs are encoded in the URL. Click Share to send your exact salary breakup to HR, a recruiter, or a family member.
The Formula
Basic Salary = CTC × Basic %
HRA = Basic × 50% (metro) or 40% (non-metro)
Employer PF = Basic × 12%
Gratuity Provision = Basic × 15/26 (= 4.81% of basic)
Special Allowance = CTC − Basic − HRA − Employer PF − Gratuity − Variable Pay
Gross Salary:
Gross = CTC − Employer PF − Gratuity Provision − Variable Pay
Employee Deductions:
Employee PF = Basic × 12%
Professional Tax = State-specific (&rupee;200/month in most states, nil in Delhi)
ESI = 0.75% of gross wages (only if monthly gross ≤ &rupee;21,000)
TDS = Income tax per slab rates + 4% cess
In-Hand Salary:
Monthly In-Hand = (Gross − Employee PF − Professional Tax − ESI − TDS) ÷ 12
Employer PF Split:
EPF contribution = 3.67% of basic
EPS contribution = 8.33% of basic (capped at &rupee;15,000 basic = &rupee;1,250/month)
If basic > &rupee;15,000/month, excess EPS goes to EPF
Worked Example
Priya — Software Engineer in Bengaluru, CTC &rupee;12,00,000
Priya (28) has received an offer with &rupee;12 lakh CTC. Her salary structure has 40% basic, metro HRA, 10% variable pay. She is in Karnataka and opts for the new tax regime.
Step 1: CTC Breakup
Step 2: Gross Salary
Step 3: Deductions
Step 4: In-Hand Salary
Verdict: Priya's &rupee;12L CTC gives her ~&rupee;77,900/month in-hand (77.9% of CTC). She pays zero income tax thanks to the new regime rebate. Her &rupee;57,600/year employee PF + &rupee;57,600 employer PF = &rupee;1,15,200 goes to retirement savings at 8.25% tax-free interest.
Key Rates & Limits (FY 2025-26)
Income tax slabs — New regime (default)
| Taxable Income | Rate |
|---|---|
| Up to &rupee;4,00,000 | Nil |
| &rupee;4,00,001 – &rupee;8,00,000 | 5% |
| &rupee;8,00,001 – &rupee;12,00,000 | 10% |
| &rupee;12,00,001 – &rupee;16,00,000 | 15% |
| &rupee;16,00,001 – &rupee;20,00,000 | 20% |
| &rupee;20,00,001 – &rupee;24,00,000 | 25% |
| Above &rupee;24,00,000 | 30% |
Standard deduction: &rupee;75,000. Rebate u/s 87A: zero tax if taxable income ≤ &rupee;12,00,000. Health & education cess: 4% on tax.
Income tax slabs — Old regime
| Taxable Income | Rate |
|---|---|
| Up to &rupee;2,50,000 | Nil |
| &rupee;2,50,001 – &rupee;5,00,000 | 5% |
| &rupee;5,00,001 – &rupee;10,00,000 | 20% |
| Above &rupee;10,00,000 | 30% |
Standard deduction: &rupee;50,000. Section 80C: up to &rupee;1,50,000 (PF, PPF, ELSS, LIC, etc.). Section 80D: &rupee;25,000–&rupee;1,00,000 (health insurance). HRA exemption available. Rebate u/s 87A: zero tax if taxable income ≤ &rupee;5,00,000.
PF & ESI contribution rates
| Component | Employee | Employer | Notes |
|---|---|---|---|
| EPF | 12% of basic | 3.67% of basic | Both go to EPF account |
| EPS | — | 8.33% of basic | Capped at &rupee;15K basic (&rupee;1,250/mo). Excess → EPF. |
| ESI | 0.75% | 3.25% | Only if monthly gross ≤ &rupee;21,000. Most IT employees exempt. |
EPF earns 8.25% interest (FY 2025-26), tax-free up to &rupee;2.5L annual contribution. EPS provides pension after 10 years of service and age 58.
Professional tax by state
| State | Monthly | Annual | Notes |
|---|---|---|---|
| Maharashtra | &rupee;200 | &rupee;2,500 | &rupee;300 in February (total &rupee;2,500/yr) |
| Karnataka | &rupee;200 | &rupee;2,400 | Flat &rupee;200/month for salary > &rupee;15K |
| Tamil Nadu | Up to &rupee;208 | &rupee;2,500 | Graduated slab, max &rupee;208/mo |
| West Bengal | &rupee;200 | &rupee;2,400 | Graduated slab based on salary |
| Andhra Pradesh / Telangana | &rupee;200 | &rupee;2,400 | Applicable for salary > &rupee;15K/mo |
| Gujarat | &rupee;200 | &rupee;2,400 | For salary > &rupee;12K/mo |
| Kerala | &rupee;208 | &rupee;2,500 | Max &rupee;208/month |
| Delhi | Nil | Nil | Delhi does not levy professional tax |
Professional tax is deductible under both old and new tax regimes. Maximum professional tax allowed under the Constitution is &rupee;2,500/year (Article 276).
Gratuity calculation
Formula: Gratuity = 15 ÷ 26 × Last drawn basic salary × Years of service
Payable after 5 years of continuous service. Maximum gratuity: &rupee;25,00,000 (tax-free). The 15/26 factor means 15 days of salary for every completed year, with a 26-day working month.
Monthly provision: Companies provision 4.81% of basic per year (15/26 = 57.69% of one month's basic per year) as part of CTC. This is not deducted from your salary — it reduces your gross salary computation.
Example: Basic &rupee;40,000/month, 10 years of service: Gratuity = 15/26 × 40,000 × 10 = &rupee;2,30,769.