# Regular / Normal Tax Regime — Slab Rates (A.Y. 2025-26)
These slabs apply to an Individual/HUF/AOP/BOI/AJP that has opted out of the default regime. The basic exemption limit (BEL) depends on age (for residents) and residential status.
## Resident — Normal citizen (below 60)
| Slab | Tax |
|---|---|
| Up to ₹2,50,000 | NIL |
| ₹2,50,001 – ₹5,00,000 | 5% of income over ₹2,50,000 |
| ₹5,00,001 – ₹10,00,000 | ₹12,500 + 20% of income over ₹5,00,000 |
| Above ₹10,00,000 | ₹1,12,500 + 30% of income over ₹10,00,000 |
## Resident Senior Citizen (≥60 but <80)
| Slab | Tax |
|---|---|
| Up to ₹3,00,000 | NIL |
| ₹3,00,001 – ₹5,00,000 | 5% over ₹3,00,000 |
| ₹5,00,001 – ₹10,00,000 | ₹10,000 + 20% over ₹5,00,000 |
| Above ₹10,00,000 | ₹1,10,000 + 30% over ₹10,00,000 |
## Resident Very Senior Citizen (≥80)
| Slab | Tax |
|---|---|
| Up to ₹5,00,000 | NIL |
| ₹5,00,001 – ₹10,00,000 | 20% over ₹5,00,000 |
| Above ₹10,00,000 | ₹1,00,000 + 30% over ₹10,00,000 |
## Important notes
- Non-residents: BEL is always ₹2,50,000 regardless of age — the higher senior/very-senior limits are only for residents.
- Age determination (CBDT Circular 28/2016, dt. 27-07-2016): A person born on 1st April is treated as attaining that age on 31st March (the day before the birthday).
- Example: a resident whose 60th birthday is on 1 April 2026 is deemed to have attained 60 years on 31 March 2026 (P.Y. 2025-26), qualifying for the ₹3 lakh BEL for that year.