Salary breakup calculator (India)

Convert your CTC to monthly in-hand salary with a full structure breakdown — Basic, HRA, special allowance, EPF, gratuity, professional tax, and income tax. New vs old regime side-by-side, FY 2025-26 slabs.

Your salary

Metro: Mumbai, Delhi, Chennai, Kolkata

Old regime add-ons

Advanced options

Your take-home

New regime
per month in-hand
Old regime
per month in-hand

Detailed breakdown

CTC vs in-hand

Typical gap is 20–30%. Employer EPF (12% of basic) and gratuity (4.81% of basic) are part of CTC but don't reach your account. From the rest, employee EPF, professional tax, and income tax come out.

HRA exemption rules

Minimum of: actual HRA, 50% (metro) / 40% (non-metro) of basic, and rent paid minus 10% of basic. No rent? No HRA exemption. Only matters under the old regime.

Negotiate basic %

A higher basic increases HRA, gratuity, and EPF — boosting long-term savings but reducing today's in-hand. A lower basic gives more in-hand now. The sweet spot is usually 40–50%.

About Indian salary structure

What's the difference between CTC and in-hand salary?

CTC (Cost to Company) is the total amount the employer spends on you, including employer EPF contribution, gratuity provision, insurance, and other benefits. In-hand salary is what actually reaches your bank account after deducting employee EPF, professional tax, and income tax. The gap is typically 20–30% depending on the salary structure.

How is the salary structure broken down?

A typical Indian salary structure: Basic salary (usually 40–50% of CTC), HRA (50% of basic for metro cities, 40% for non-metro), Special allowance (fills the remainder), Employer EPF contribution (12% of basic, part of CTC but not in-hand), and Gratuity provision (4.81% of basic). The employee pays EPF (another 12% of basic), professional tax, and income tax from the gross salary.

How is HRA exemption calculated?

HRA exemption (old regime only) is the minimum of three values: (1) actual HRA received, (2) 50% of basic salary for metro cities (40% for non-metro), and (3) actual rent paid minus 10% of basic salary. If you don't pay rent, your HRA exemption is zero and the full HRA is taxable.

What is professional tax?

Professional tax is a state-level tax deducted from your salary. Rates vary by state — Maharashtra and Karnataka cap it at ₹2,500/year, while some states have lower or no professional tax. This calculator assumes ₹2,500/year as default; adjust under advanced options if your state differs.

Should I cap EPF at ₹15K basic?

The statutory EPF cap is ₹15,000 of basic salary, which limits the employee contribution to ₹1,800/month (₹21,600/year). Many companies follow this cap; others deduct 12% of full basic regardless. Check your offer letter or salary slip. The advanced options toggle this.

Why does new regime usually give more in-hand?

The new tax regime has lower slab rates and a higher rebate (₹12 lakh tax-free under Section 87A). Most salaried individuals without significant deductions (like maxed-out 80C, large HRA exemption, or home loan interest) end up with more in-hand under the new regime. This calculator computes both and shows which one gives you more take-home.

Is my data stored anywhere?

No. This calculator runs entirely in your browser. None of your salary or financial details are sent to any server. You can use it for sensitive offer negotiation with confidence.

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