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Budget 2026: what actually changed for Indian taxpayers

New slabs under the new regime, standard deduction hike, capital gains tweaks and what it means for salaried employees, freelancers and business owners.

5 February 2026 · By Taxomic Team

Budget 2026 leaned further into the new tax regime — and if you're still on the old one, the maths has shifted meaningfully. Here's what actually changed.

New regime slabs (FY 2026-27)

  • Up to ₹4L — Nil
  • ₹4L – ₹8L — 5%
  • ₹8L – ₹12L — 10%
  • ₹12L – ₹16L — 15%
  • ₹16L – ₹20L — 20%
  • ₹20L – ₹24L — 25%
  • Above ₹24L — 30%

Standard deduction bumped to ₹75,000

Salaried and pensioners get a higher standard deduction under the new regime. Effective zero tax now extends to roughly ₹12.75L for salaried taxpayers when you combine the rebate and standard deduction.

Capital gains — no big surprises this year

LTCG on equity and equity MFs stays at 12.5% beyond ₹1.25L exemption. LTCG on unlisted shares and property continues at 12.5% without indexation (with the grandfathered exception for property bought before 23 July 2024).

TDS clean-up

Several TDS thresholds have been rationalised — rent (194-I), commission (194-H), and professional fees (194-J) thresholds are up, reducing paperwork for smaller businesses.

If your ITR strategy is still built around the old regime, it's worth a 20-minute call — the switch may now save you more than the deductions you're clinging to.

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