🇮🇳 India · FY 2025-26

Delhi (NCT) ✓ No Professional Tax HRA50%

Delhi (NCT) Income Tax Calculator.

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Quick context

Delhi (NCT) does NOT levy Professional Tax — saving ₹2,500/year vs Maharashtra/Karnataka residents. Delhi (NCT) cities qualify for 50% HRA exemption (tier-1 metro status under Section 10(13A)). Use the calculator below to compare Old vs New regime for your salary.

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India Income Tax Calculator — Delhi (NCT)

FY 2025-26

Annual Gross Income

₹

₹15.00 L per year

Age Group

Old Regime deductions (only used if Old Regime is selected)+ Toggle

Section 80C (max ₹1.5L)

Section 80D Medical (max ₹1L)

HRA Exemption (yearly)

Home Loan Interest 24(b) (max ₹2L)

NPS Extra 80CCD(1B) (max ₹50K)

Old Regime

₹1,31,040

Taxable: ₹10.45 L

Deductions: ₹4.55 L

✓ Better

New Regime (default)

₹97,500

Taxable: ₹14.25 L

Deductions: ₹75,000 (auto)

💡 Recommendation

The New Regime saves you ₹33,540 in tax this year. New regime wins — you don't have enough deductions to beat the default lower slabs.

✨ Live · FY 2025-26 (AY 2026-27) slabs · Includes 4% cess and surcharge · Not legal/tax advice — consult a CA for filings.

About Delhi (NCT)

Delhi (NCT) economic profile.

Capital

New Delhi

Avg Mid-Career Salary

₹16.0L

per year

Cost of Living

vs Mumbai = 100

Market overview

Delhi NCT is India's capital, hosting the central government, embassies, PSU headquarters, and major media organizations. The greater NCR (including Gurgaon and Noida) is the second-largest urban agglomeration after Mumbai. Gurgaon (Gurugram) hosts most MNC India HQs (Google, Microsoft, Genpact, Accenture).

Top industries

Government ServicesProfessional ServicesIT/ITESMediaHospitality

Delhi (NCT)-specific tax notes

Delhi is ONE OF THE FEW Indian states/UTs that does not levy Professional Tax — saving you ₹2,500/year. Delhi is HRA tier-1 metro (50% exemption). Note: if you live in Delhi but work in Gurgaon (Haryana), your employer's state determines PT, not yours.

Professional Tax slab

Delhi does NOT levy Professional Tax — one of the few Indian states/UTs without state-level PT.

❓ Delhi (NCT) FAQ

Common questions.

Does Delhi really have no Professional Tax?

Correct. Delhi NCT is one of the few Indian states/UTs (along with UP, Bihar, Punjab, Haryana, Rajasthan, J&K) that does not levy Professional Tax. If you're employed by a Delhi-registered company, you save ₹2,500/year vs employees in Maharashtra, Karnataka, or Tamil Nadu.

I live in Delhi but work in Gurgaon — which state's rules apply?

Your employer's state of incorporation determines PT, not your residence. Gurgaon is in Haryana, which also doesn't levy PT — so you're still PT-free. If you worked in Noida (Uttar Pradesh, no PT) you'd also be fine. If you worked in a Maharashtra/Karnataka-registered company's Delhi office, that's a gray area — typically the employer follows the state of registration.

Is Delhi HRA at metro tier-1 (50%) for tax purposes?

Yes — Delhi is one of the four official Indian metros (with Mumbai, Chennai, Kolkata) under Section 10(13A). This means 50% of basic salary can be HRA-exempt (vs 40% in other cities). Combined with Delhi's lower-than-Mumbai cost of living, this is a quietly significant tax advantage for high earners.

🗺️ Other states