Women pay income tax at the exact same rates as men in India — there is no separate slab or higher exemption for women. The gender-based exemption was removed from FY 2012-13. For FY 2025-26 (AY 2026-27) under the default new regime, a salaried woman pays zero tax up to Rs 12.75 lakh (Rs 12 lakh taxable, after the Rs 75,000 standard deduction) thanks to the Section 87A rebate.
Until FY 2011-12 women had a slightly higher basic exemption (about Rs 10,000 more than men). That gender-based difference was withdrawn from FY 2012-13, and every Budget since — including the Income-tax Act, 2025 — has kept the slabs, rebates and deductions completely gender-neutral.
Income Tax Slabs for Women — FY 2025-26
These are the slabs a woman taxpayer uses for FY 2025-26 (AY 2026-27). They are the same for men and for every individual below 60. The new regime is the default; the old regime is optional if you specifically choose it.
| Income slab | New regime (default) | Old regime (optional) |
|---|---|---|
| Up to Rs 2,50,000 | Nil | Nil |
| Rs 2.5L – Rs 4L | Nil | 5% |
| Rs 4L – Rs 5L | 5% | 5% |
| Rs 5L – Rs 8L | 5% | 20% |
| Rs 8L – Rs 10L | 10% | 20% |
| Rs 10L – Rs 12L | 10% | 30% |
| Rs 12L – Rs 16L | 15% | 30% |
| Rs 16L – Rs 20L | 20% | 30% |
| Rs 20L – Rs 24L | 25% | 30% |
| Above Rs 24L | 30% | 30% |
New-regime standard deduction Rs 75,000; old-regime Rs 50,000. Health & education cess 4% on tax in both regimes. Verify on the official portal before filing.
- Section 87A rebate (new regime): tax becomes nil for net taxable income up to Rs 12,00,000 — so a salaried woman with the Rs 75,000 standard deduction pays nothing up to about Rs 12.75 lakh gross.
- Section 87A rebate (old regime): tax nil up to Rs 5,00,000 net taxable income.
- The old regime still allows Section 80C and other Chapter VI-A deductions; the new regime largely does not, but has the bigger rebate and standard deduction.
New vs Old Regime — Which Should a Woman Pick?
Gender does not change your regime choice — income and deductions do. The new regime wins for most women with few deductions; the old regime can win when 80C, home-loan interest, HRA and 80D add up to a large amount.
New regime (default)
- Zero tax up to Rs 12.75L salary (87A rebate)
- Standard deduction Rs 75,000
- Lower slab rates, simpler filing
- Most deductions (80C, HRA, home-loan) not allowed
- Best if you claim few deductions
Old regime (optional)
- Basic exemption Rs 2.5L (Rs 3L senior, Rs 5L super-senior)
- 80C up to Rs 1.5L, 80D, HRA, home-loan interest
- Standard deduction Rs 50,000
- 87A rebate only up to Rs 5L income
- Best if deductions are large
Not sure which regime saves you more?
Compare regimes free →Tax for a Woman Earning Rs 12.75 Lakh Salary
A salaried woman with a gross salary of Rs 12,75,000 in FY 2025-26 pays zero tax under the new regime once the standard deduction and 87A rebate are applied. Here is how it works out.
New Regime — Rs 12.75L salary
New Regime — Rs 16L salary
The full new-regime rebate applies only up to Rs 12 lakh taxable income. Cross it even slightly and tax is charged on the whole slab structure (with marginal relief just above the limit). If your taxable income is near Rs 12 lakh, a small deduction or NPS contribution can keep you in the nil-tax zone.
Want your exact number for FY 2025-26?
Use the tax calculator →Schemes & Concessions That Help Women
The tax slabs are equal, but a few schemes and state-level concessions are aimed at women or the girl child. None of these change the income-tax rate — they are deductions or non-tax savings.
| Scheme / benefit | Section | Who benefits | Benefit |
|---|---|---|---|
| Sukanya Samriddhi Yojana (SSY) | 80C | Parent/guardian of a girl child under 10 | Rs 1.5L 80C + fully tax-free interest (EEE) |
| NPS extra deduction | 80CCD(1B) | All individuals incl. women | Rs 50,000 over and above 80C |
| Health insurance | 80D | All individuals | Rs 25,000 self/family + Rs 50,000 senior parents |
| Stamp-duty concession | State law (not IT) | Woman as first/sole property owner | 1–2% lower stamp duty (state-specific) |
| PMAY preference | Housing scheme | Woman co-applicant/owner | Priority in allotment & interest subsidy |
SSY, NPS and 80D deductions are available only under the old regime; they do not apply in the default new regime.
If a woman invests heavily in SSY, PPF and NPS and pays home-loan interest, the old regime plus these deductions can beat the new regime — but only run the numbers before opting. For most salaried women with light deductions, the new regime and its Rs 12.75L nil-tax band is simpler and cheaper.
Have a girl child? See how SSY fits your 80C.
Read the SSY guide →Senior & Super-Senior Women
Higher exemptions exist for age, not gender — and only under the old regime. A senior-citizen woman gets the same higher basic exemption as a senior man.
| Category (old regime) | Age | Basic exemption |
|---|---|---|
| Individual woman (below 60) | < 60 | Rs 2,50,000 |
| Senior citizen woman | 60–80 | Rs 3,00,000 |
| Super-senior citizen woman | 80+ | Rs 5,00,000 |
In the new regime the basic exemption is Rs 4,00,000 for everyone regardless of age. See the dedicated senior-citizen guide for details.
- A senior-citizen woman (60+) with no business/profession income is exempt from advance tax and can pay via self-assessment while filing.
- A working woman (salaried) usually has TDS deducted by her employer; no separate advance tax if TDS covers the liability.
- A self-employed or freelancer woman must pay advance tax if her tax liability exceeds Rs 10,000 in the year.
Filing this year? Get a woman-friendly, CA-checked ITR.
File your ITR →Frequently Asked Questions
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