How to calculate income tax on salary with example
Income tax is looked at as an evil accepted because it is necessary to achieve a better outcome by converting tax laws and several jargon like tax exemption, tax rebate, tax deduction, and tax saving. To interpret many times, we do not even realize what portion of our income is being taxed also how we can save some money. This guide will explore how to calculate income tax on salary so that the next time, you can calculate your own and take sufficient measures to save as much tax as possible.
How to calculate income tax on salary
Income tax is a compulsory financial charge or exact exploit by the government on an individual's or a business's income. To know how to calculate income tax on salary is essential for flawless financial planning as well as a strong match with legal commitment. Here in this section, we have explained the step-by-step process to calculate income tax with examples in very detail so let's see:
Know your salary or payslip:
It is necessary to understand the different components of your salary before calculating the income tax, which involves:
Basic salary The primary or core component of your salary is in your paycheck.
HRA HRA is a house rent allowance, which is provided for rent expenses. Salaried employees who live in a rented house can claim for HRA to lower tax surpass.
Special allowances These include allowances like medical transport. For travel, this allowance can be claimed for the trip held on with your spouse, children, and also with parents, but not with any other relatives.
Bonus Bonus is generally offered once or twice a year. Bonus includes the performance incentive or any festival gifts, which are 100% taxable. Performance bonus is usually connected to your estimation ratings.
Provident fund A provident fund or PF offers the retirement benefit which includes the contribution from both employer as well as employee.
Professional tax State governments charge this tax on professionals and the maximum amount of professional tax which a state government can charge is Rs 2,500.
Understand the income tax range:
Income tax is calculated based on a range of income or slabs, which can be different according to the income level. Those ranges are generally announced yearly in the final union budget.
According to the financial year 2023-2024, below listed are the tax ranges for salaried employees aged below 60 years under the new tax plan.
Income level | Tax to pay |
---|---|
Income up to ₹2.5 lakh | No Tax |
Income from ₹2,50,001 to ₹5 lakh | 5% of the income outstanding ₹2.5 lakh |
Income from ₹5,00,001 to ₹7.5 lakh | 10% of the income outstanding ₹5 lakh |
Income from ₹7,50,001 to ₹10 lakh | 15% of the income outstanding ₹7.5 lakh |
Income from ₹10,00,001 to ₹12.5 lakh | 20% of the income outstanding ₹10 lakh |
Income from ₹12,50,001 to ₹15 lakh | 25% of the income outstanding ₹12.5 lakh |
Income above ₹15 lakh | 30% of the income outstanding ₹15 lakh |
Additionally 4% on income tax is charged for health and education.
Calculate gross salary:
Your gross salary is the total of your basic salary, HRA, special allowances, and any bonuses received.
For example:
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Basic Salary ₹6, 00,000
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HRA ₹2, 40,000
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Special Allowances ₹1, 20,000
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Bonus ₹40,000
So, Gross Salary = ₹6, 00,000 + ₹2, 40,000 + ₹1, 20,000 + ₹40,000 = ₹10, 00,000
Calculate taxable income:
To calculate your taxable income, subtract eligible privilege and deductions from your gross salary.
Exemptions:
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Actual HRA received
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50% of salary (if living in metro cities) or 40% (if living in non-metro cities)
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Rent paid minus 10% of salary
For example, you live in a non-metro city and pay ₹1, 80,000 in rent annually:
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50% of salary (basic + DA) = 50% of ₹6,00,000 = ₹3,00,000
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Rent paid minus 10% of salary = ₹1,80,000 - 10% of ₹6,00,000 = ₹1,80,000 - ₹60,000 = ₹1,20,000
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Actual HRA received = ₹2,40,000
Deductions:
Under Section 80C, you can claim deductions for various investments and expenses, such as:
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Employee’s contribution to Provident Fund (PF)
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Life Insurance Premiums
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Tuition fees
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Principal repayment on home loan
Let’s assume you invest ₹1, 50,000 in PF and other eligible instruments.
Total Deductions under Section 80C = ₹1, 50,000
Other Deductions:
You can also claim additional deductions under other sections like:
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Section 80D for medical insurance premium
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Section 80E for interest on education loan
For example:
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Total Exemptions and Deductions = HRA exemption + Section 80C = ₹1, 20,000 + ₹1, 50,000 = ₹2, 70,000
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Taxable Income = Gross Salary - Total Exemptions and Deductions = ₹10, 00,000 - ₹2, 70,000 = ₹7, 30,000
Calculate income tax:
To calculate the income tax based on the taxable income and applicable tax ranges.
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For income up to ₹2.5 lakh: No tax
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For income between ₹2.5 lakh to ₹5 lakh: 5% of ₹2,50,000 = ₹12,500
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For income between ₹5 lakh to ₹7.5 lakh: 10% of ₹2,30,000 = ₹23,000
Total Tax = ₹12,500 + ₹23,000 = ₹35,500
Add cess:
A cess of 4% on the total tax is added:
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Cess = 4% of ₹35,500 = ₹1,420
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Total Tax Payable = ₹35,500 + ₹1,420 = ₹36,920
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Conclusion:
In conclusion, understanding the process for how to calculate income tax on salary is necessary for flawless financial planning as well as make sure to compliance with tax laws. By following above mention steps, you can accurately calculate your income tax and make informed decisions regarding your investments and savings.
Always stay updated with the latest tax regulations and consider seeking advice from a tax professional to maximize your benefits.