In-Hand Salary Calculator (2025-26)
Your salary details
₹10.00L per year
₹4.00L/year
Delhi, Mumbai, Kolkata, Chennai are metro for HRA exemption; every other city is non-metro.
Only affects HRA exemption under the old regime.
Off uses the statutory ₹15,000/month wage ceiling instead.
Some companies add the gratuity accrual to CTC.
Annual professional tax — auto-filled, editable.
Capped at ₹1,50,000. Employee EPF counts toward this.
Your breakdown
In-Hand Salary
New regime, Karnataka
New vs Old Regime
Which one keeps more of your salary
The new regime gives you more in-hand for this CTC, city and 80C amount.
Monthly Breakdown
Salary components vs deductions, per month
Full Breakdown
Every line from CTC to net in-hand
| Component | Amount (annual) |
|---|---|
| Gross Salary (annual) Basic + HRA + allowances + bonus | ₹9.52L |
| Basic Salary | ₹4.00L |
| HRA | ₹2.00L |
| Employee EPF Deducted from salary | -₹48,000 |
| Employer EPF Part of CTC, not paid to you | ₹48,000 |
| Taxable Income | ₹8.77L |
| Income Tax | ₹0 |
| Health & Education Cess | ₹0 |
| Professional Tax | -₹2,500 |
| Net In-Hand (annual) | ₹9.02L |
What is In-Hand Salary?
In-hand salary — also called take-home salary — is what you actually receive after your employer subtracts its own contributions and your statutory/tax deductions from your Cost to Company (CTC). CTC includes everything an employer spends on you; in-hand is what lands in your bank account.
How to Calculate In-Hand Salary from CTC (Formula)
In-Hand Salary = Gross Salary − Employee EPF − Professional Tax − Income Tax, where Gross Salary = Basic + HRA + Special Allowance + Bonus — i.e. CTC minus the employer's own EPF contribution and any employer-side accruals like gratuity that never touch your payslip.
New vs Old Tax Regime 2025-26 — Which is Better?
| Taxable Income (New Regime) | Rate |
|---|---|
| ₹0 – ₹4,00,000 | Nil |
| ₹4,00,000 – ₹8,00,000 | 5% |
| ₹8,00,000 – ₹12,00,000 | 10% |
| ₹12,00,000 – ₹16,00,000 | 15% |
| ₹16,00,000 – ₹20,00,000 | 20% |
| ₹20,00,000 – ₹24,00,000 | 25% |
| Above ₹24,00,000 | 30% |
A Section 87A rebate brings tax to zero for taxable income up to ₹12,00,000, and the standard deduction is ₹75,000 for salaried individuals under the new regime — up from ₹50,000, which still applies under the old regime. The old regime keeps its familiar slabs (nil to ₹2.5L, 5% to ₹5L, 20% to ₹10L, 30% beyond), a ₹12,500 rebate up to ₹5L taxable income, and access to HRA exemption, Section 80C (up to ₹1.5L), and professional tax deductions the new regime doesn't allow. Both regimes carry a 4% Health & Education cess on top of computed tax. For most salaried employees without large home-loan interest or big voluntary investments, the new regime now comes out ahead below roughly ₹12-13L taxable income — use the Compare toggle above to check your own numbers rather than assume.
HRA Exemption Calculation with Example
HRA exemption is the lowest of: actual HRA received, rent paid minus 10% of basic salary, or 50% of basic (metro cities) / 40% of basic (non-metro) — all calculated yearly, and only usable under the old regime. Example: Basic ₹4,00,000/year, HRA received ₹2,00,000/year, rent paid ₹20,000/month (₹2,40,000/year), metro city. Rent − 10% of basic = ₹2,40,000 − ₹40,000 = ₹2,00,000. 50% of basic = ₹2,00,000. The lowest of ₹2,00,000 / ₹2,00,000 / ₹2,00,000 is ₹2,00,000 — fully exempt in this case.
EPF, Gratuity, Professional Tax Explained
EPF: Employees contribute 12% of basic salary; employers match 12%, split between EPF and the EPS pension scheme. The employer share is part of CTC but never appears in your in-hand pay. Gratuity: some companies add an accrual (≈4.81% of basic, the 15/26 formula) to CTC even though it's only paid out on exit after 5+ years of service. Professional tax: a small state-levied deduction, capped at ₹2,500/year, taken from salary regardless of tax regime — several states (Delhi, Haryana, UP, Rajasthan) charge none at all.
Example: ₹10 LPA CTC — Exact In-Hand Breakdown
For a ₹10 LPA CTC in a metro city with 40% basic, 50% HRA, and ₹20,000/month rent: gross salary works out to roughly ₹9.5L/year. Under the new regime, taxable income stays under the ₹12L rebate threshold, so tax is zero and in-hand comes to around ₹75,000/month. Under the old regime, even after fully exempting HRA and maxing 80C at ₹1.5L, taxable income lands around ₹5.5L and attracts some tax — in-hand comes out slightly lower, around ₹73,000/month. Enter your own numbers above for exact figures.
Why Toolsda's Calculator is Different
Every number on this page is computed entirely in your browser. Toolsda's calculator never sends your CTC, rent, or salary structure to any server — the calculation runs on-device, so there's nothing to upload and nothing stored remotely. It also compares both tax regimes side-by-side, resolves HRA and professional tax by your actual city and state, and breaks out EPF and gratuity explicitly instead of burying them in one lump "deductions" figure.
Frequently Asked Questions
What is the in-hand salary for 8 LPA CTC?
For a ₹8 LPA CTC with standard 40% basic in a metro city, in-hand is approximately ₹60,000/month under the new regime, since taxable income stays under the ₹12L rebate threshold and tax works out to zero. Exact figures shift with your bonus, EPF, and city.
What is the in-hand salary for 12 LPA CTC?
At ₹12 LPA CTC, in-hand comes to roughly ₹90,000/month under the new regime — this bracket sits right at the ₹12L taxable-income line where the Section 87A rebate zeroes out your tax, making 2025-26 a sweet spot for this salary level.
What are the new tax regime slabs for 2025-26?
₹0-4L: nil, ₹4-8L: 5%, ₹8-12L: 10%, ₹12-16L: 15%, ₹16-20L: 20%, ₹20-24L: 25%, above ₹24L: 30% — plus a full rebate up to ₹12L taxable income under Section 87A, so effective tax is zero up to that point.
How do I calculate HRA exemption?
HRA exemption is the lowest of: actual HRA received, rent paid minus 10% of basic salary, or 50% of basic (metro) / 40% of basic (non-metro) — all calculated yearly. It only reduces tax under the old regime; the new regime doesn’t allow it.
Is HRA exemption available in the new tax regime?
No. The new regime only allows the standard deduction (₹75,000) and employer NPS contribution under Section 80CCD(2) — HRA, 80C, and professional tax deductions are all old-regime-only.
New regime vs old regime — which should I choose in 2025-26?
If your taxable income is under ~₹12-13L and you don’t have large deductions (home loan interest, big 80C investments, high rent), the new regime almost always wins post-Budget-2025. Above that, run both — the gap narrows or reverses if you have substantial old-regime deductions.
Is professional tax deducted under the new tax regime too?
Yes — professional tax is a statutory state-level deduction taken from your salary regardless of which income tax regime you pick. What changes between regimes is only whether you get an income tax deduction for it (old regime: yes, new regime: no).
How much EPF is deducted from salary?
Employees contribute 12% of basic salary (uncapped in most private companies, though the statutory minimum wage ceiling is ₹15,000/month basic). Employers also contribute 12%, split between EPF and the EPS pension scheme — this employer share is part of your CTC but never hits your in-hand pay.
What is the difference between CTC and in-hand salary?
CTC includes everything an employer spends on you — basic, HRA, allowances, bonus, employer EPF, and sometimes gratuity accrual. In-hand is what actually lands in your bank account: CTC minus employer-side contributions, minus employee EPF, minus professional tax, minus income tax.
Does professional tax vary by state?
Yes — PT is state-levied and capped at ₹2,500/year constitutionally, but the slab structure differs (Karnataka: flat ₹200/month above ₹25,000 gross with a ₹300 month; Maharashtra: gender-differentiated slabs; several states like Delhi, Haryana, UP, and Rajasthan levy none at all).