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FY 2025–26 · AY 2026–27 · Sec 16(ia) & 57

Standard Deduction Calculator

See your standard deduction on salary or pension u/s 16(ia) — and family-pension deduction u/s 57 — with taxable income and tax saved, live.

👤 Who are you?
Taxpayer type
Tax regime
💼 Your income
Gross salary / pension Annual, before deduction
Standard deduction u/s 16(ia) is a flat figure — no bills or proof needed. It applies to salary and to pension received from a former employer.
📊 Your marginal tax slab
Highest rate your income falls in
Tax saved = standard deduction × your marginal slab rate. Pick the slab your top rupee of income is taxed at.

Deduction & taxable-income breakdown

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Disclaimer: Indicative estimate. Tax saved assumes the deduction reduces income taxed at the marginal slab shown; actual benefit depends on your full income, rebate and cess. Rates per Finance Act 2025.

Standard deduction at a glance

The standard deduction is a flat amount subtracted from salary or pension before tax — you do not need any bills or proof. From FY 2026-27 it is available in both the new and old regimes, so almost every salaried person and pensioner gets it automatically.

₹75,000
Standard deduction on salary / pension — new regime (FY25-26)
₹50,000
Standard deduction on salary / pension — old regime
₹25,000
Family-pension deduction u/s 57 — new regime (or 1/3rd, whichever lower)
₹15,000
Family-pension deduction u/s 57 — old regime (or 1/3rd, whichever lower)

Standard deduction — reference table

The amount depends on whether you receive salary/pension from your own employment or a family pension (pension paid to the family of a deceased employee), and on the regime you choose.

Salary & pension — Sec 16(ia)
New regime (FY 2026-27)₹75,000
Old regime₹50,000
Proof required?None
Applies toSalary + pension from ex-employer
Family pension — Sec 57(iia)
New regime₹25,000
Old regime₹15,000
CapOr 1/3rd of pension
RuleLower of the two applies
Family pension is taxed under "Income from Other Sources", so its deduction is claimed u/s 57(iia), not 16(ia). The deduction is capped at 1/3rd of the pension or the flat figure, whichever is lower.

Worked example

A salaried employee with a gross salary of ₹8,00,000 in FY 2026-27 under the new regime, whose top slab rate is 20%:

₹8,00,000 gross salary · new regime · 20% slab
Gross salary₹8,00,000
Less: Standard deduction u/s 16(ia)− ₹75,000
Taxable salary after deduction₹7,25,000
Tax saved (₹75,000 × 20%)₹15,000
Under the old regime the same salary gets a ₹50,000 standard deduction, so taxable salary would be ₹7,50,000 and the tax saved at 20% would be ₹10,000.

Key terms explained

Section 16(ia)

The clause that grants the standard deduction from salary income — ₹75,000 in the new regime and ₹50,000 in the old for FY 2026-27. Pension from a former employer is treated as salary, so pensioners get it too.

Automatic — no proof

Unlike 80C or HRA, the standard deduction needs no investment, bills or documents. The moment you have salary or pension income, the flat amount is subtracted — your employer already builds it into TDS.

Now in both regimes

Earlier the new regime salary deduction was only ₹50,000; from FY 2026-27 it is ₹75,000. The deduction is available under both the new and old regimes, so choosing the new regime no longer costs you this benefit.

Family pension u/s 57

Family pension is other-source income. Its deduction is ₹25,000 (new) / ₹15,000 (old) or one-third of the pension, whichever is lower — a separate rule from the salary standard deduction.

Frequently Asked Questions
What is the standard deduction on salary?

A flat deduction from salary income under section 16(ia), needing no bills or proof — ₹75,000 under the new regime and ₹50,000 under the old regime. Pensioners drawing pension taxed as salary get it too.

Is standard deduction available on family pension?

Yes, but under a different provision. Family pension is taxed as income from other sources, with a deduction of one third of the pension subject to ₹25,000 under the new regime and ₹15,000 under the old.

Do I get standard deduction from more than one employer?

No. It is a single deduction against total salary income for the year, however many employers you had.

Is standard deduction available to a business owner or freelancer?

No. It applies only to income taxed under the head salaries. A business or professional claims actual expenses, or opts for the presumptive scheme.

Can standard deduction create a loss?

No. The deduction under section 16 cannot exceed the salary income, so it can reduce salary to nil but not below it.

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.