TDS on Salary Calculator India — Section 192 Monthly TDS FY 2025-26
Calculate monthly TDS deducted from your salary under Section 192. Compare old vs new tax regime to find the lower-tax option. Employer compliance: TDS deposit deadlines, Form 24Q quarterly return dates, Form 16 issuance, and late penalty calculator. Updated for FY 2025-26 per Budget 2025 slabs.
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How to Use This Calculator
Monthly TDS Calculator tab
Enter your annual CTC (or gross salary), basic salary percentage (typically 40%), and select your tax regime (new is default). For old regime, add HRA details (rent paid, metro city) and deductions under 80C, 80D, etc. The calculator computes your taxable salary, annual tax, and monthly TDS that your employer should deduct under Section 192.
Old vs New Regime TDS tab
Enter the same salary details and deductions. The calculator computes tax under both regimes side by side, highlights which regime gives lower TDS, and shows the exact annual and monthly saving. New regime is the default — you only need to act if the old regime is better (submit a declaration to your employer).
Employer Compliance tab
For HR and payroll teams: enter the total monthly TDS deducted across all employees and select the quarter. See TDS deposit due dates (7th of next month), Form 24Q quarterly return deadlines, Form 16 issuance date, and late deposit penalty at 1.5% per month. A full compliance calendar for FY 2025-26 is included.
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The Formula
TDS on salary is calculated by the employer under Section 192 of the Income Tax Act. The employer estimates total annual salary, applies deductions, computes tax at slab rates, and divides by 12 for monthly TDS.
Gross Salary = Annual CTC (or total salary income)
Step 2: Exemptions (Old Regime only)
HRA Exemption = min(Actual HRA, Rent − 10% of Basic, 50%/40% of Basic for metro/non-metro)
Step 3: Deductions
New Regime: Standard Deduction (₹75,000) + Employer NPS (80CCD(2), max 10% of basic)
Old Regime: Standard Deduction (₹50,000) + 80C (max ₹1.5L) + 80D + Employer NPS + others
Step 4: Taxable Salary
Taxable Salary = Gross Salary − Exemptions − Deductions
Step 5: Tax at Slab Rates
New Regime FY 2025-26: 0–4L: nil, 4–8L: 5%, 8–12L: 10%, 12–16L: 15%, 16–20L: 20%, 20–24L: 25%, >24L: 30%
Old Regime: 0–2.5L: nil, 2.5–5L: 5%, 5–10L: 20%, >10L: 30%
Step 6: Surcharge (if applicable)
>₹50L: 10%, >₹1Cr: 15%, >₹2Cr: 25%
Step 7: Cess
Cess = 4% × (Tax + Surcharge)
Step 8: Monthly TDS
Monthly TDS = (Tax + Surcharge + Cess) ÷ 12
The employer deducts TDS at the average rate of tax (not the marginal rate), ensuring equal monthly deductions throughout the year. If the employee joins mid-year or provides investment proofs later, the employer recalculates and adjusts TDS in subsequent months.
Example
Rajesh — IT professional, CTC ₹15 Lakh, new regime
Rajesh works at an IT company in Bangalore. His annual CTC is ₹15,00,000, basic salary is 40% of CTC (₹6,00,000). He has not opted out of the new regime. His employer contributes ₹50,000 to NPS.
Step 1: Salary Structure
Step 2: Deductions (New Regime)
Step 3: Tax Computation
Step 4: Monthly TDS
Rajesh’s employer deducts ₹7,475 as TDS every month. If Rajesh had opted for the old regime with full 80C (₹1.5L), 80D (₹25K), and HRA exemption (paying ₹20K/month rent in Bangalore), his old-regime tax would be approximately ₹1,22,200 — making the new regime better by ₹32,500/year.