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Instantly calculate income tax for senior & super senior citizens (FY 2025-26 / AY 2026-27). Compare Old vs New Regime with 80TTB & 87A rebate built in.
The senior citizen tax calculator works out your exact income tax payable for FY 2025-26 (AY 2026-27) and compares the Old and New Tax Regime side by side. It uses the age-based exemption limits, the Section 80TTB deduction, and the Section 87A rebate that apply only to senior and super senior citizens under the Income-tax Act, 1961.
This is a free online tool built for resident Indians aged 60 and above who want to know their exact tax liability before filing a return. It's meant for retired individuals and pensioners, senior citizens living on FD, savings account, or post office deposit interest, and chartered accountants and tax professionals who file returns for elderly clients. Enter your income once, pick your age category and regime, and get a clear break-up instead of guessing.
The calculator follows the official slabs published by the Income Tax Department for Senior and Super Senior Citizens, AY 2026-27.
Old Regime — Senior Citizen (60–79 years)
Up to ₹3,00,000 → Nil
₹3,00,001 – ₹5,00,000 → 5% above ₹3,00,000
₹5,00,001 – ₹10,00,000 → ₹10,000 + 20% above ₹5,00,000
Above ₹10,00,000 → ₹1,10,000 + 30% above ₹10,00,000Old Regime — Super Senior Citizen (80 years and above)
Up to ₹5,00,000 → Nil
₹5,00,001 – ₹10,00,000 → 20% above ₹5,00,000
Above ₹10,00,000 → ₹1,00,000 + 30% above ₹10,00,000New Regime (Section 115BAC) — same for all ages
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%If your taxable income crosses ₹50 lakh, a surcharge also applies: 10% (₹50L–1cr), 15% (₹1cr–2cr), 25% (₹2cr–5cr), and — above ₹5cr — 25% under the New Regime (capped) or 37% under the Old Regime. Marginal relief kicks in at each threshold so the surcharge never eats more than the extra income you earned over that limit (official surcharge and marginal relief table).
Your total income and your final tax payable are each rounded off to the nearest ₹10, as required by Sections 288A and 288B of the Act.
Final tax = Tax on rounded taxable income − Rebate u/s 87A (if eligible) + Surcharge (if applicable, after marginal relief) + 4% Health & Education Cess, rounded to the nearest ₹10.
Mr. Verma, age 67, resident senior citizen, Old Regime
| Step | Calculation | Amount |
|---|---|---|
| Standard deduction (pension) | — | ₹50,000 |
| Section 80TTB (capped at ₹50,000) | min(₹1,20,000, ₹50,000) | ₹50,000 |
| Section 80C | — | ₹1,00,000 |
| Total deductions | 50,000 + 50,000 + 1,00,000 | ₹2,00,000 |
| Taxable income | 8,50,000 − 2,00,000 | ₹6,50,000 |
| Tax: ₹3L–5L @ 5% | ₹10,000 | |
| Tax: ₹5L–6.5L @ 20% | ₹30,000 | |
| Gross tax | ₹40,000 | |
| Rebate u/s 87A | Not eligible (income > ₹5L) | ₹0 |
| Cess @ 4% | 40,000 × 4% | ₹1,600 |
| Total tax payable | ₹41,600 |
If Mr. Verma had chosen the New Regime instead, his taxable income (₹8,50,000 − ₹75,000 standard deduction = ₹7,75,000) would fall under the Section 87A rebate limit of ₹12,00,000, making his tax ₹0 — a straight ₹41,600 saved by switching regimes.
Budget 2026 made no changes to senior citizen slabs, the Section 87A rebate, or Section 80TTB — all figures for FY 2026-27 (AY 2027-28) continue exactly as they stood for FY 2025-26. [VERIFY: based on secondary Budget-2026 coverage, not a primary CBDT circular or Finance Act 2026 text — confirm against the official Finance Act 2026 before publishing.] Under the New Regime, the Section 87A rebate remains ₹60,000 for taxable income up to ₹12,00,000, effectively making salaried/pensioner income up to ₹12.75 lakh tax-free after the ₹75,000 standard deduction. Age-based higher exemption limits (₹3 lakh for seniors, ₹5 lakh for super seniors) continue to apply only under the Old Regime — the New Regime treats every age group identically. If you want to compare both regimes for your exact numbers, the Old vs New Tax Regime Calculator runs a full side-by-side.
Under the Old Regime, senior citizens (60–79 years) get ₹3,00,000 tax-free, and super senior citizens (80+) get ₹5,00,000 tax-free. Under the New Regime, everyone gets the same ₹4,00,000 exemption regardless of age.
No, the standard deduction is the same for all ages — ₹50,000 under the Old Regime and ₹75,000 under the New Regime, applicable only to salary/pension income.
No. Section 80TTB's ₹50,000 deduction on bank/post office interest is available only under the Old Regime. New Regime taxpayers can't claim it.
No. Under Section 207, a resident senior citizen with no business or professional income is exempt from paying advance tax.
High 80C, 80D, or 80TTB claims with income above ₹5 lakh usually favour the Old Regime. Minimal deductions usually favour the New Regime, since its ₹12 lakh rebate threshold saves more.
Yes, if they're 75+, a resident, and have only pension and interest income from the same specified bank paying the pension, and that bank deducts TDS correctly under Section 194P.
Yes. Budget 2026 kept these slabs, deductions, and rebate limits unchanged for FY 2026-27 (AY 2027-28).
Calculations verified by our team including CA Anita Patil. View our full accuracy policy and meet the team →
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