🇮🇳 India · FY 2025-26

Uttar Pradesh ✓ No Professional Tax HRA40%

Uttar Pradesh Income Tax Calculator.

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Quick context

Uttar Pradesh does NOT levy Professional Tax — saving ₹2,500/year vs Maharashtra/Karnataka residents. Uttar Pradesh cities qualify for 40% HRA exemption (tier-2 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 — Uttar Pradesh

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 Uttar Pradesh

Uttar Pradesh economic profile.

Capital

Lucknow

Avg Mid-Career Salary

₹9.0L

per year

Cost of Living

vs Mumbai = 100

Market overview

Uttar Pradesh is India's most populous state (~240 million). Economy is split between rural agriculture (Mathura, Aligarh, Meerut) and urban services. Noida and Greater Noida are major IT/ITES hubs. Lucknow is the administrative and educational center. Kanpur is industrial. The state has seen recent infrastructure investment (Expressway, Jewar airport).

Top industries

AgricultureSugarTextilesIT/ITES (Noida)Manufacturing

Uttar Pradesh-specific tax notes

UP does not levy Professional Tax — same advantage as Delhi. Noida-based tech employees are HRA tier-2 (40% exemption) even though they're in the NCR. This is a minor disadvantage vs Delhi-based peers who get 50% HRA exemption.

Professional Tax slab

Uttar Pradesh does NOT levy Professional Tax — same as Delhi.

❓ Uttar Pradesh FAQ

Common questions.

Why is Noida HRA tier-2 if it's in the NCR?

HRA tier-1 (50% exemption) is only legally granted to the four cities: Delhi, Mumbai, Chennai, Kolkata. The NCR designation is for urban planning purposes, not tax purposes. Noida and Gurgaon residents both face the 40% HRA exemption cap. This is a quiet ~₹50-80K/year tax difference for high-rent NCR employees vs Delhi residents.

Is Noida a better financial choice than Bangalore for an IT job?

For pure salary: Bangalore wins by 10-20%. For total compensation after cost of living: Noida wins for mid-career roles. Noida rents run 50-60% of Bangalore, and the no-PT + larger HRA bands roughly equal out the lower headline salary. Noida loses on weekend amenities and startup density.

How does Uttar Pradesh's low cost of living affect tax planning?

In Lucknow, Kanpur, and tier-2 UP cities, a ₹15 lakh salary stretches like ₹25 lakh in Mumbai. But tax is computed at national rates regardless of state — so your tax bill is identical to a Mumbai earner at the same gross. The real benefit is post-tax purchasing power, not lower tax.

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