At this salary
- No income tax under the new regime: taxable income of ₹9,32,558 (after the ₹75,000 standard deduction) is within the ₹12 lakh rebate limit of section 156.
- If your employer caps PF at the ₹25,000 ceiling, your PF falls from ₹5,500 to ₹3,000 a month and in-hand rises to ₹83,463.
- The old regime only beats the new one if you claim more than ₹3,92,000 of extra deductions (HRA, s.123 beyond your PF, s.126, home loan interest).
How far you are from paying income tax
With this salary structure, a CTC up to about ₹13.91 lakh pays no income tax under the new regime. You have roughly ₹2.91 lakh of raises left before tax starts.
If your employer contributes 14% of basic to NPS (deductible under section 124(1) even in the new regime), the tax-free CTC rises to about ₹15.07 lakh.
What the next ₹1 lakh of CTC is worth
Moving from ₹11 lakh to ₹12 lakh adds ₹85,596 a year to your in-hand (₹7,133 a month). Of the extra ₹1 lakh, ₹0 goes to income tax and the rest to PF, gratuity and employer PF.
Monthly payslip: new vs old regime
Typical month from September 2026, no professional tax, no extra old-regime deductions.
| Item | New regime | Old regime |
|---|---|---|
| Basic | ₹45,833 | ₹45,833 |
| HRA | ₹18,333 | ₹18,333 |
| Special allowance | ₹19,796 | ₹19,796 |
| Gross salary | ₹83,963 | ₹83,963 |
| Your PF | −₹5,500 | −₹5,500 |
| Income tax (TDS) | ₹0 | −₹7,870 |
| In-hand (before professional tax) | ₹78,463 | ₹70,593 |
Yearly tax on ₹11 LPA
| Step | New regime | Old regime |
|---|---|---|
| Gross salary | ₹10,07,558 | ₹10,07,558 |
| Deductions | −₹75,000 | −₹1,16,000 |
| Taxable income | ₹9,32,558 | ₹8,91,558 |
| Tax on slabs | ₹33,256 | ₹90,812 |
| Rebate (s.156) | −₹33,256 | −₹0 |
| Cess (4%) | ₹0 | ₹3,632 |
| Total tax | ₹0 | ₹94,440 |
Old regime deductions counted: Standard deduction ₹50,000; s.123 (old 80C), incl. your PF ₹66,000. To match the new regime, you would need ₹3,92,000 more in deductions.
Professional tax on ₹11 LPA, by state
| State | Per month | Per year | In-hand (new regime) |
|---|---|---|---|
| Telangana | ₹200 | ₹2,400 | ₹78,263 |
| West Bengal | ₹200 | ₹2,400 | ₹78,263 |
| Gujarat | ₹200 | ₹2,400 | ₹78,263 |
| Maharashtra | ₹200 | ₹2,500 | ₹78,263 |
| Karnataka | ₹200 | ₹2,500 | ₹78,263 |
| Madhya Pradesh | ₹208 | ₹2,500 | ₹78,255 |
PF on ₹11 LPA
| PF calculated on | Your PF a month | In-hand (new regime) |
|---|---|---|
| Full PF wage (₹45,833) | ₹5,500 | ₹78,463 |
| Statutory ceiling (₹25,000) | ₹3,000 | ₹83,463 |
Worked example
Fixed monthly CTC ₹91,667: basic ₹45,833 (50%), HRA ₹18,333, employer PF ₹5,500, gratuity ₹2,204, leaving a special allowance of ₹19,796. Gross salary ₹83,963 a month, or ₹10,07,558 a year. After the ₹75,000 standard deduction, taxable income is ₹9,32,558 and tax is ₹0. Monthly in-hand: ₹83,963 − ₹5,500 PF − ₹0 TDS = ₹78,463.
Neighbouring salaries
| CTC | In-hand a month (new regime) |
|---|---|
| ₹9 LPA | ₹64,197 |
| ₹80,000 a month | ₹68,477 |
| ₹10 LPA | ₹71,330 |
| ₹11 LPA | ₹78,463 |
| ₹12 LPA | ₹85,596 |
| ₹13 LPA | ₹92,729 |
| ₹14 LPA | ₹99,226 |
Assumptions
- Basic 50% of fixed CTC, HRA 40% of basic, employer PF and gratuity inside CTC, PF on the full basic, no variable pay.
- PF and gratuity wages follow the Labour Code 50% rule (it does not change anything at a 50% basic).
- Use the calculator above to match your offer letter.