Build your full salary structure — Basic, HRA, LTA, EPF, Gratuity — and see monthly in-hand salary under Old & New tax regime
Annual CTC
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Salary Structure
40%
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Deductions & Benefits
Employee EPF (12% of Basic, max ₹1,800/month)
Professional Tax (₹200/month standard)
Gratuity (4.81% of Basic, employer funded)
Old Regime Deductions
₹
₹
₹
₹
Monthly In-Hand Salary
₹0
Best regime: New Regime
Annual CTC
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Annual Tax
₹0
Annual In-Hand
₹0
ComponentMonthlyAnnual
Salary Breakup — Annual
⚠️ FY 2026-27 rates. New regime default for FY 2024-25 onwards. Standard deduction ₹75,000 (New) / ₹50,000 (Old). Income tax does not include cess (4%) — add 4% to tax for total tax. EPF max employer contribution ₹1,800/month. Gratuity (4.81% of Basic) is employer cost, not deducted from in-hand. PT varies by state — ₹200/month used as standard. Consult a CA for exact tax computation.
About This CTC Builder Calculator
CTC (Cost to Company) is the total annual expense an employer bears for an employee, including gross salary, employer EPF, gratuity, and perquisites. This calculator builds the complete salary structure: Basic (set as % of CTC), HRA (50% metro/40% non-metro of Basic), LTA, Special Allowance (remainder after all fixed components), employee EPF (12% of Basic, max ₹1,800/month), and Professional Tax. It computes income tax under both Old and New tax regimes for FY 2026-27 (new regime is default), then recommends the better option. Under the Old Regime, HRA exemption, Sec 80C (max ₹1.5L), Sec 80CCD(1B) NPS (₹50K), and Sec 80D health insurance deductions are applied. New Regime: only ₹75,000 standard deduction. Final monthly in-hand = (Gross Salary − Employee EPF − PT − TDS/12).
Frequently Asked Questions
What is CTC vs in-hand salary? +
CTC = total employer cost including salary, EPF, gratuity, insurance. In-hand = what hits your bank account monthly after deducting employee EPF, professional tax, TDS. In-hand is typically 65-80% of CTC depending on structure and tax slab.
Which tax regime is better in 2026-27? +
New regime is better if total deductions are below ₹3.75L. Old regime is better with large deductions: HRA + 80C (₹1.5L) + home loan (₹2L) + NPS (₹50K) + 80D. New regime has lower slab rates and ₹75K standard deduction but no other exemptions. New regime is default from FY 2023-24.
How is HRA exemption calculated? +
HRA exempt = minimum of: (1) Actual HRA received, (2) Rent paid − 10% of Basic, (3) 50% of Basic for metros / 40% for non-metros. Not available under New Regime. Available under Old Regime only if you actually pay rent.
What is standard salary structure in India? +
Typical structure: Basic (40-50% CTC), HRA (40-50% of Basic), LTA (5-10% of Basic), Special Allowance (remainder), Employee EPF (12% of Basic, max ₹1,800/month), Employer EPF (same), Gratuity (4.81% of Basic). PT per state rules.