₹10,00,000 CTC: monthly in-hand salary and income tax in India (FY 2026-27)
On a CTC of ₹10,00,000 the monthly in-hand salary is ₹73,333 under the new regime, after ₹5,000 of employee EPF a month and ₹0 of income tax for the year. The old regime, with only the EPF claimed under 80C, gives ₹66,530 a month and ₹81,640 of tax.
The gross salary is ₹9,40,000 (CTC less the employer EPF of ₹60,000). After the standard deduction of ₹75,000 the taxable income under the new regime is ₹8,65,000. That is not above ₹12,00,000, so the section 87A rebate (up to ₹60,000) covers the whole slab tax of ₹26,500 and the income tax is nil, with ₹3,35,000 of room left below the limit. The highest CTC with nil tax at these settings is ₹13,56,384.
Work out your own in-hand salaryWhere the ₹10,00,000 goes
| Per year unless stated | New regime (default) | Old regime (EPF under 80C only) |
|---|---|---|
| CTC | ₹10,00,000 | ₹10,00,000 |
| Employer EPF (inside the CTC) | -₹60,000 | -₹60,000 |
| Gross salary | ₹9,40,000 | ₹9,40,000 |
| Standard deduction | -₹75,000 | -₹50,000 |
| Deduction under 80C (your EPF) | ₹0 | -₹60,000 |
| Taxable income | ₹8,65,000 | ₹8,30,000 |
| Tax on the slabs | ₹26,500 | ₹78,500 |
| Rebate (87A) | -₹26,500 | ₹0 |
| Health and Education Cess (4%) | ₹0 | ₹3,140 |
| Income tax | ₹0 | -₹81,640 |
| Your EPF (employee share) | -₹60,000 | -₹60,000 |
| Monthly income tax set aside (yearly ÷ 12) | ₹0 | ₹6,803 |
| Monthly in-hand salary | ₹73,333 | ₹66,530 |
Assumes the CTC includes the employer EPF, basic pay of 50% of the CTC, EPF at 12% of the whole basic, salary income only, a resident under 60, and the yearly tax spread evenly over 12 months. Professional tax, which depends on the state, is not deducted. The old regime column claims the standard deduction and the employee EPF under 80C, nothing else.
EPF and basic pay
Basic pay is assumed to be 50% of the CTC: ₹5,00,000 a year, ₹41,667 a month. The employee EPF at 12% is ₹5,000 a month, ₹60,000 a year. The employer pays the same amount, which sits inside the CTC. The monthly basic is above the ₹25,000 wage ceiling. If the EPF is limited to the ceiling it falls to ₹3,000 a month and the monthly in-hand pay under the new regime becomes ₹77,333, ₹4,000 more.
How the income tax works out
The last rupees of the taxable income are in the 10% slab that starts at ₹8,00,000, which is 10.4% with the 4% cess. The next slab, at 15%, starts at ₹12,00,000 of taxable income, ₹3,35,000 higher.
With only the ₹50,000 standard deduction and the EPF under 80C, the old regime tax is ₹81,640, against ₹0 under the new regime. The old regime only catches up if you can claim a further ₹3,30,000 of deductions or exemptions (HRA, home loan interest, 80D, NPS and similar), ₹3,90,000 in all with the EPF.
Compare with nearby CTCs
| CTC | Monthly in-hand | Income tax per year | Left per year | Difference per year |
|---|---|---|---|---|
| ₹9,00,000 | ₹66,000 | ₹0 | ₹7,92,000 | -₹88,000 |
| ₹10,00,000 (this page) | ₹73,333 | ₹0 | ₹8,80,000 | - |
| ₹11,00,000 | ₹80,667 | ₹0 | ₹9,68,000 | +₹88,000 |
An extra ₹1,00,000 of CTC a year (₹8,333 a month) adds ₹88,000 a year in hand under the new regime, so 88 paise of each extra rupee are kept.
Common questions
What is the in-hand salary on a CTC of ₹10,00,000?
Under the new regime with 50% of the CTC as basic pay, ₹10,00,000 a year gives ₹73,333 a month in hand after the employee EPF and income tax. Under the old regime with only the EPF under 80C it is ₹66,530.
How much income tax is due on a CTC of ₹10,00,000?
For FY 2026-27 the income tax is ₹0 under the new regime and ₹81,640 under the old regime with only the EPF claimed under 80C, including the 4% cess.
Is the tax taken from the salary every month?
Employers deduct tax at source from the monthly pay based on an estimate of the year. This page spreads the yearly tax evenly over 12 months, so the monthly figure is an average and your payslip can differ.
Other CTCs
In-hand salary for every CTC 2026-27, ₹3,00,000 to ₹50,00,000 · In-hand salary calculator · New vs old regime guide
Sources
- Ministry of Finance: Finance Bill 2026 memorandum, tax rates for 2026-27 · PIB: Budget 2025-26, new regime and rebate
- Income Tax Department: slabs, rebate, surcharge and cess · Ministry of Labour: EPF wage ceiling
- Every rate used, with its source and check date: Sources and rates
This page shows figures calculated from the pages listed on the Sources page. It is general information only. Your payslip, your employer's tax deducted at source and your personal situation may differ. Rates as at 2 November 2026.