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Guide · Calculators & Tools

Salary Calculator —
CTC to In-Hand

Enter your annual CTC and instantly see your monthly in-hand pay, PF and professional-tax deductions and income tax under the new or old regime — with a full component-wise salary breakdown.

TaxClue Editorial Desk Updated 18 August 2026 4 min read 13 FAQs answered
New & Old regime FY 2025-26 slabs Full CTC breakdown
Quick Answer

This salary calculator converts your annual CTC into monthly take-home pay. It splits CTC into Basic, HRA, special allowance, employer PF and gratuity, then subtracts employee PF (12% of Basic), professional tax and income tax to show your in-hand salary. In-hand is typically 70%–80% of CTC. Under the new regime FY 2025-26, a CTC up to about ₹12.75 lakh pays ₹0 income tax (₹75,000 standard deduction + Section 87A rebate).

CTC → In-hand 70–80%
Zero-tax CTC (new) ₹12.75L
Employee PF 12% Basic
Prof. tax ₹2,400/yr
Free tool

Take-Home Salary Calculator

Enter your annual CTC, pick the tax regime, and (for the old regime) add your 80C, 80D and HRA claims. The calculator shows monthly and annual in-hand pay plus a full component breakdown.

This is an estimate

Actual take-home varies with your company's exact salary structure (Basic %, allowances, employer NPS, ESIC, variable pay). Use this as a close planning estimate — for a precise Form 16 / TDS projection, talk to a TaxClue expert.

How it works

How CTC Becomes In-Hand

CTC (Cost to Company) is the total annual cost your employer bears; in-hand is what lands in your bank each month. The two differ by the components you never receive (employer PF, gratuity) and the amounts deducted (employee PF, professional tax, TDS).

CTCTotal annual cost
SplitBasic, HRA, allowances, employer PF, gratuity
GrossBasic + HRA + special allowance
In-handGross − PF − prof. tax − income tax

A common structure for a ₹12 lakh CTC (Basic taken as 40% of CTC):

Component% of CTCMonthly (₹12L CTC)Taxability
Basic Salary40%₹40,000Fully taxable
HRA (House Rent Allowance)20%₹20,000Partly exempt if rent paid (old regime)
Special / Performance Allowance~25.2%₹25,200Fully taxable
Employer PF (12% of Basic)4.8%₹4,800CTC component — not received
Gratuity Provision (4.81% basic)~1.9%₹1,603CTC component — not received
Total CTC100%₹1,00,000

Employee PF (12% of Basic) and ₹200/month professional tax are then deducted from gross to reach in-hand.

FY 2025-26

New Tax Regime Slabs (Default)

The new regime is the default from FY 2024-25. It has lower rates but drops most deductions (80C, 80D, HRA exemption). See the full income tax slabs comparison.

Income Slab (after SD)RateTax on Slab
Up to ₹4,00,0000%₹0
₹4,00,001 – ₹8,00,0005%₹20,000
₹8,00,001 – ₹12,00,00010%₹40,000
₹12,00,001 – ₹16,00,00015%₹60,000
₹16,00,001 – ₹20,00,00020%₹80,000
₹20,00,001 – ₹24,00,00025%₹1,00,000
Above ₹24,00,00030%On balance

Plus ₹75,000 standard deduction · Section 87A rebate up to ₹60,000 (taxable income ≤ ₹12L after SD) · Health & Education Cess 4%. Net effect: salary up to ~₹12.75L CTC pays ₹0 tax.

New vs old — which cuts your tax more?

The new regime usually wins for CTCs above ~₹15L or anyone with few investments. The old regime can still win if you fully use 80C (₹1.5L), 80D, HRA exemption and NPS. Toggle both in the calculator above to compare your exact figures.

Take home more

5 Ways to Increase Take-Home Pay

  • Pick the right regime — toggle both above and choose the lower tax
  • Claim HRA exemption (old regime) by submitting rent receipts
  • Max out 80C (₹1.5L), 80D health cover and the extra ₹50K NPS under 80CCD(1B)
  • Restructure into tax-free allowances — LTA, meal card, phone/internet reimbursement
  • Opt for employer NPS (up to 10% of Basic is deductible even in the new regime)

Want your salary structured for the lowest legal tax? Get a CA-led review.

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Government sourcesIncome tax slabs & rebate: incometax.gov.in · EPF rules: epfindia.gov.in · Standard deduction & 87A: Finance Act 2025 (Budget 2025)
People also ask

Salary & Take-Home — FAQs

Basics
What is the difference between CTC and in-hand (take-home) salary?
CTC (Cost to Company) is the total annual expense the employer bears — Basic, HRA, allowances, employer PF (12% of Basic), gratuity provision and any perquisites. In-hand is what reaches your bank each month: Basic + HRA + special allowance minus employee PF, professional tax and income tax (TDS). The gap between CTC and in-hand is typically 20%–30% of CTC.
How accurate is this salary calculator?
It is a close planning estimate. It assumes a standard structure (Basic = 40% of CTC, HRA = 50% of Basic, employer PF = 12% of Basic, gratuity ~4.81%) and applies FY 2025-26 slabs, standard deduction, 87A rebate and 4% cess. Your actual payslip can differ if your company uses a different Basic percentage, variable pay, ESIC or employer NPS. For a precise figure, use your offer letter breakup or ask a TaxClue expert.
What is gross salary vs net salary?
Gross salary is Basic + HRA + special allowance — the earnings you are entitled to before deductions. Net (in-hand) salary is gross minus employee PF, professional tax and income tax. Gross excludes employer PF and gratuity, which are CTC components you never physically receive.
Deductions
What are the PF deduction rules on salary?
Under the EPF Act, both employee and employer contribute 12% of Basic + DA each month. The employee's 12% is deducted from salary (reducing take-home). The employer's 12% is split: 8.33% to EPS (pension, capped at ₹1,250/month) and 3.67% to EPF. PF is mandatory if Basic is below ₹15,000/month; above that you can opt out if not already a member. EPF currently earns tax-free interest set by the EPFO each year.
What is professional tax and how much is deducted?
Professional tax is a small state-level tax on salaried income, capped at ₹2,500 per year by the Constitution. Most states deduct around ₹200/month (₹2,400/year); some, like Maharashtra, deduct ₹300 in one month to hit ₹2,500. A few states (e.g. Delhi, Haryana, UP) levy no professional tax at all. This calculator uses ₹2,400/year as a standard estimate.
How is HRA calculated and when is it exempt?
HRA is usually set at 40%–50% of Basic (50% for metros — Delhi, Mumbai, Chennai, Kolkata; 40% for non-metros). HRA exemption under Section 10(13A) is available only in the old regime and is the least of: (1) actual HRA received, (2) rent paid minus 10% of Basic, (3) 50%/40% of Basic. If you pay no rent or use the new regime, the full HRA is taxable.
Tax
How does the new tax regime affect take-home salary?
Under the new regime (default from FY 2024-25), slabs for FY 2025-26 are: 0% up to ₹4L, 5% on ₹4–8L, 10% on ₹8–12L, 15% on ₹12–16L, 20% on ₹16–20L, 25% on ₹20–24L and 30% above ₹24L, with a ₹75,000 standard deduction and a Section 87A rebate up to ₹60,000. This makes taxable income up to ₹12L (about ₹12.75L CTC) effectively tax-free, but most deductions are not available.
Up to what CTC is income tax zero in FY 2025-26?
Under the new regime, a salaried person with taxable income up to ₹12 lakh pays ₹0 income tax because of the ₹60,000 Section 87A rebate. After the ₹75,000 standard deduction, that corresponds to a gross salary of about ₹12.75 lakh. Beyond ₹12L taxable income the rebate no longer applies and normal slab tax kicks in (subject to marginal relief just above the limit).
Should I choose the new or old tax regime?
The new regime is generally better if you have few deductions or a higher CTC (above ~₹15L). The old regime can save more if you fully use 80C (₹1.5L), 80D health insurance, HRA exemption and NPS. There is no single answer — toggle both regimes in the calculator above with your own CTC and deductions to see which gives the higher in-hand.
Is TDS the same as my final income tax?
TDS (tax deducted at source) is your employer's monthly estimate of your annual income tax, spread across 12 months. If your investments, HRA or other income differ from what you declared, your final tax at ITR filing may be higher or lower — leading to extra tax payable or a refund. This calculator shows the estimated annual tax; your actual TDS is 1/12th of it each month.
More
Does the calculator include employer PF and gratuity in in-hand?
No. Employer PF (12% of Basic) and the gratuity provision are part of CTC but are never paid to you in cash — employer PF goes to your EPF/EPS account and gratuity is paid only on exit after 5 years. The breakdown table lists them as CTC components at reduced opacity so you can see why in-hand is lower than CTC.
How can I increase my take-home salary?
Choose the regime with the lower tax, claim HRA with rent receipts (old regime), max out 80C/80D/NPS deductions, restructure salary into tax-free allowances (LTA, meal card, phone/internet reimbursement) and opt for employer NPS (up to 10% of Basic is deductible even in the new regime). Small structuring changes can add thousands to monthly in-hand.
Is variable pay or bonus included in this calculation?
This calculator treats the full CTC you enter as fixed annual pay. If your offer has a large variable/bonus component, enter only the fixed CTC for a monthly in-hand estimate, and treat the bonus separately — it is usually paid quarterly or annually and taxed at your slab rate when received.
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