Salary share of incomemore than 75% – salaried rates
100.0%
Tax on slabs
Rs 72,000
Surcharge
Rs 0
Total income tax
Rs 72,000
Non-salaried individuals pay 0% up to Rs 600,000, then 15%, 20%, 30%, 40% and 45% above Rs 5.6 million, plus a 10% surcharge on the tax if taxable income exceeds Rs 10 million.
Capital gains, dividends, profit on debt and property income taxed separately at special rates are not included.
This is an estimate based on published rates, not tax or financial advice. Your payslip or assessment may differ. We are an independent site, not affiliated with any government agency.
Non-salaried individuals – 2026-27
Taxable income
Tax
Up to Rs 600,000
0
Rs 600,001 – Rs 1,200,000
15% above Rs 600,000
Rs 1,200,001 – Rs 1,600,000
Rs 90,000 + 20% above Rs 1,200,000
Rs 1,600,001 – Rs 3,200,000
Rs 170,000 + 30% above Rs 1,600,000
Rs 3,200,001 – Rs 5,600,000
Rs 650,000 + 40% above Rs 3,200,000
Above Rs 5,600,000
Rs 1,610,000 + 45% above Rs 5,600,000
A 10% surcharge on the tax applies where taxable income exceeds Rs 10 million. Salaried individuals use the separate, lower salaried slabs and pay no surcharge.
Worked example: salary plus freelance income
Salary Rs 1.8 million + freelance income Rs 700,000
Salary is 72% of taxable income – not more than 75% – so the non-salaried table applies to the full Rs 2.5 million: Rs 440,000. With freelance income of Rs 500,000 instead, salary would be 78% and the salaried slabs would apply.
Income tax for 2026-27Rs 440,000non-salaried rates
Effective rate
17.6%
Surcharge
Rs 0
Salary
Rs 1,800,000
Other income
Rs 700,000
Salary share of income75% or less – non-salaried rates
72.0%
Tax on slabs
Rs 440,000
Surcharge
Rs 0
Total income tax
Rs 440,000
Income taxed separately at special rates – such as capital gains on securities and property, dividends and profit on debt – is not part of these tables.
Questions people ask
When do salaried rates apply?
When salary is more than 75% of your taxable income. If business, freelance or other normal-rate income makes up 25% or more, the higher non-salaried rates apply to all of it.
What are the non-salaried tax rates for 2026-27?
0% up to Rs 600,000, 15% to Rs 1.2 million, then Rs 90,000 + 20% to Rs 1.6 million, Rs 170,000 + 30% to Rs 3.2 million, Rs 650,000 + 40% to Rs 5.6 million and Rs 1,610,000 + 45% above.
Is there a surcharge in 2026-27?
Yes for non-salaried individuals – 10% of the tax where taxable income exceeds Rs 10 million. Salaried individuals pay no surcharge from tax year 2027.
How much tax on Rs 1 million of business income?
Rs 60,000 – 15% of the Rs 400,000 above the Rs 600,000 threshold.
This is an estimate based on published rates, not tax or financial advice. Your payslip or assessment may differ. We are an independent site, not affiliated with any government agency. Read the full disclaimer.
