HUF Tax Calculator
An HUF is a separate taxpayer — taxed at individual slab rates, with no standard deduction but full 80C / 80D / 80G in the old regime. Compare old vs new live.
Slab-wise breakdown
Get your HUF's ITR filed by a CA
We structure your HUF, claim every eligible deduction and file the return accurately.
Disclaimer: Indicative estimate for a resident HUF taxed at ordinary slab rates. Actual tax may vary with capital gains, special-rate income and clubbing provisions. Rates per Finance Act 2025.
The HUF — a separate taxpayer in its own right
A Hindu Undivided Family (HUF) is a distinct "person" under the Income Tax Act with its own PAN and its own return. It is taxed at exactly the same slab rates as an individual below 60 — ₹2.5 lakh basic exemption in the old regime, and the standard new-regime slabs. It cannot claim a standard deduction (it earns no salary), but it can own house property, run a business, and claim 80C, 80D and 80G in the old regime.
HUF income tax slabs — FY 2026-27
An HUF is taxed on the same slabs as an individual below 60. The new regime has lower rates but no deductions; the old regime has higher rates but lets the HUF claim 80C, 80D and 80G.
| Up to ₹4,00,000 | Nil |
| ₹4,00,001 – ₹8,00,000 | 5% |
| ₹8,00,001 – ₹12,00,000 | 10% |
| ₹12,00,001 – ₹16,00,000 | 15% |
| ₹16,00,001 – ₹20,00,000 | 20% |
| ₹20,00,001 – ₹24,00,000 | 25% |
| Above ₹24,00,000 | 30% |
| Up to ₹2,50,000 | Nil |
| ₹2,50,001 – ₹5,00,000 | 5% |
| ₹5,00,001 – ₹10,00,000 | 20% |
| Above ₹10,00,000 | 30% |
How the HUF's tax is calculated
Total HUF income → subtract old-regime deductions (if chosen) → apply the slab rates → apply the 87A rebate if eligible → add surcharge (high income) and a 4% cess. Here is what an HUF pays at a few income levels (new regime, no deductions):
Saving tax through an HUF
A second basic exemption
Because the HUF is a separate taxpayer, income diverted to it (rent, business profit, interest on HUF assets) gets its own ₹2.5L exemption and 87A rebate, splitting the family's income into a lower slab.
Own PAN & own return
An HUF applies for its own PAN and files ITR-2 or ITR-3 separately from the members. It can hold a demat account, own property and run a business in the HUF's name.
No standard deduction
Unlike a salaried individual, an HUF has no salary, so the ₹75,000 / ₹50,000 standard deduction does not apply. It relies on Chapter VI-A deductions (80C, 80D, 80G) in the old regime instead.
Old vs new regime
If the HUF has meaningful 80C / 80D / 80G investments, the old regime often wins. With little to deduct, the new regime's lower slabs and ₹12L 87A rebate usually give a lower tax.
What is a Hindu Undivided Family for tax purposes?
A separate taxable entity consisting of all persons lineally descended from a common ancestor, including their wives and unmarried daughters. It has its own PAN, files its own return, and gets its own basic exemption and deductions.
How does an HUF save tax?
Income legitimately belonging to the family — rent from ancestral property, a family business, or returns on the HUF's own investments — is taxed in the HUF's hands with a separate exemption limit and separate 80C and 80D limits, instead of being added to an individual's income.
Can I transfer my own income to an HUF?
No. Property gifted by a member to the HUF is caught by section 64(2), and the income continues to be taxed in the member's hands. The HUF should be funded by ancestral property, inheritance, or gifts from non-members.
Can an HUF claim the same deductions as an individual?
It can claim 80C, 80D, 80G and most Chapter VI-A deductions, but not those personal to an individual such as 80U, 80CCD or the section 87A rebate. Under the new regime the same restrictions apply as for individuals.
How is an HUF created and closed?
It comes into existence automatically on marriage in a Hindu family; practically it is set up by executing a declaration, obtaining a PAN and opening a bank account. It is closed by a full partition, which must be recognised under section 171 to be effective for tax.
Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.