Salary Calculator

Decode your CTC with
precision

Convert your Annual CTC into Monthly In-Hand Salary by separating your Basic, Allowances, and PF Deductions.

Monthly In-Hand
₹0
Best Regime
Annual In-Hand
₹0
Income Tax (Annual)
₹0
Including 4% Cess
💼 Your CTC Details
Annual CTC (₹)
₹3L₹1 Cr
Basic as % of CTC
30%60%
Annual Bonus / Variable Pay (₹)
₹0₹20L
🧾 Tax Settings
City Type (affects HRA exemption)
Monthly Rent Paid (₹)
₹0₹1L/mo
Other 80C Investments (₹/year)
₹0₹1.5L
⚖️ Old vs New Tax Regime
New Regime
Monthly In-Hand
Tax:
Old Regime
Monthly In-Hand
Tax:
📋 CTC Breakdown
Component Annual (₹) Monthly (₹) % of CTC
⚡ Salary Presets
🎓
Entry Level
₹6L CTC · 5% Variable
💼
Mid Level
₹12L CTC · 10% Variable
🚀
Senior Level
₹25L CTC · 15% Variable
👑
Executive
₹50L CTC · 20% Variable

How it works

From CTC to cash in hand — in 3 steps

Your offer letter says one number. Your bank account shows another. This calculator bridges that gap — breaking down exactly where every rupee of your CTC goes before it reaches you.

1
Enter your CTC & salary structure
Input your annual CTC, the variable/bonus percentage included in it, and your Basic Pay as a percentage of fixed pay. These three inputs define the shape of your entire salary structure — HRA, PF deductions, allowances, and take-home are all derived from them.
2
See the full breakdown instantly
The calculator splits your CTC into Basic, HRA, Special Allowance, Employer PF, and Variable Pay — then applies standard deductions (Employee PF and Professional Tax) to arrive at your Gross and Net monthly salary. The donut chart gives you a visual split at a glance.
3
Adjust & compare scenarios
Move the Basic Pay slider to see how a higher or lower Basic changes your PF deductions and take-home. Use the salary presets to benchmark your current package against Entry, Mid, Senior, and Executive levels. Note: TDS/income tax is excluded as it depends on your tax regime and personal deductions.
The salary hierarchy
CTC, Gross, Net —
three very different numbers
Most employees know their CTC from their offer letter. Few know why their bank account sees 20–35% less. Three distinct salary definitions determine what you earn, what you receive, and what you keep — and confusing them is the most common financial mistake salaried Indians make.
~25%
The typical gap between CTC and actual monthly in-hand salary — driven by Employer PF, Employee PF, Professional Tax, and any variable pay component that isn't paid monthly.
C
CTC — Cost to Company Your offer number
Everything the company spends on you annually — Basic, HRA, all allowances, Employer PF, Variable bonus, and any other benefits. This is the number HR quotes. You never receive all of it in hand.
↓ minus Variable Pay & Employer PF
G
Gross Salary smaller
CTC minus Variable Pay and Employer PF contribution. This is your fixed monthly earning before statutory deductions. It appears on your payslip as the "gross" figure before PF and Professional Tax are removed.
↓ minus Employee PF + Prof. Tax + TDS
N
Net In-Hand Salary What hits your bank
Gross minus Employee PF (12% of Basic), Professional Tax (≈₹200/month), and TDS/Income Tax. This is what you actually receive every month. For most employees, this is 65–75% of annual CTC ÷ 12.
Inside your payslip

Every component of a typical Indian salary structure

A standard corporate salary in India isn't one number — it's 6–8 components, each with different tax treatment and different implications for your take-home pay.

Indian salary structures are designed with both employer cost-efficiency and employee tax optimisation in mind. The split between Basic, HRA, and Special Allowance is not arbitrary — it directly determines how much of your salary is taxable.

Basic Pay is the foundation. Everything else — HRA (typically 50% of Basic in metros, 40% elsewhere), Employer PF (12% of Basic), Employee PF (12% of Basic), and often Gratuity — is calculated as a percentage of it. A lower Basic Pay means lower PF deductions and higher take-home, but also a smaller retirement corpus and lower HRA exemption.

The Special Allowance is a catch-all component that makes up the difference between your total fixed salary and the sum of all other components. It is fully taxable but carries no deductions — which is why companies use it to pad salaries without increasing PF liability.

Basic Pay impact — ₹12L fixed CTC example
Basic at 40% → Employee PF/month
₹4,800
Basic at 50% → Employee PF/month
₹6,000
Extra PF deduction at 50% vs 40%
−₹1,200/month
But extra retirement corpus (25 yrs)
+₹20L tax-free
Typical payslip components & tax treatment
Basic Pay
Core salary; base for all calculations
Taxable
HRA
House Rent Allowance (50% / 40% of Basic)
Partly exempt
Leave Travel Allowance
Reimbursement for travel on leave
Partly exempt
Special Allowance
Balancing component; no deduction benefit
Fully taxable
Food / Meal Allowance
Up to ₹2,200/month via meal card
Tax-free
Variable / Performance Bonus
Paid quarterly or annually; not monthly
Taxable
Employee PF
12% of Basic; into your EPF account
80C eligible
Professional Tax
State-level tax; ~₹200/month
State-specific
TDS / Income Tax
Depends on regime & investments
Slab rate
The big decision

Old vs New tax regime — which puts more in your pocket?

From FY 2023-24, the New Tax Regime is the default for all salaried employees. Understanding both helps you choose the one that keeps more money in hand.

Old Tax Regime
Higher tax rates, but deductions reduce your taxable income significantly. Worth it only when your 80C/80D/HRA/NPS deductions exceed ~₹3.5–4L.
Basic exemption
₹2.5 Lakh
Standard deduction
₹50,000
80C deduction
Up to ₹1.5 Lakh (PF, PPF, ELSS, LIC…)
HRA exemption
On actual rent — can be substantial
80CCD(1B) — NPS
Extra ₹50,000 deduction
Home loan interest
Up to ₹2L (Sec 24b)
Tax at ₹10L income
~₹75,400 (with ₹3.5L deductions)
Best for: People with substantial deductions — home loan, HRA in metro, NPS investment, and heavy 80C investments. Typically beneficial above ₹15L CTC for active investors.
New Tax Regime
Lower slab rates, ₹3L basic exemption, ₹50K standard deduction — but almost no other deductions allowed. Simple, and now the default for all employees.
Basic exemption
₹3 Lakh (higher than old)
Standard deduction
₹75,000 (increased FY 2024-25)
80C / HRA / NPS
Not available
Tax-free up to
₹7 Lakh (with rebate u/s 87A)
Employer NPS (80CCD2)
Still available — up to 14%
Tax at ₹10L income
~₹54,600 (no deductions needed)
Best for: People below ₹15L CTC without home loans or heavy deductions, and those below ₹7L income (zero tax). Simpler to file — no investment proofs needed.
Income SlabNew Regime RateOld Regime RateDifference
Up to ₹3,00,000NilNil (up to ₹2.5L)
₹3L – ₹7L5%5% (₹2.5L–₹5L)Zero tax up to ₹7L (rebate)
₹7L – ₹10L10%20%New regime saves ₹30,000
₹10L – ₹12L15%30%New regime saves ₹30,000+
₹12L – ₹15L20%30%New regime saves ₹30,000+
Above ₹15L30%30%Deductions determine winner
The most valuable allowance

HRA exemption — often the biggest tax saver in your payslip

For employees paying rent in metros, the HRA exemption under the old tax regime can save ₹40,000–₹1,00,000+ in taxes annually — making it one of the most powerful salary components to optimise.

HRA (House Rent Allowance) is included in your salary to help cover rental costs. The exemption on HRA reduces your taxable income — but it's only available under the Old Tax Regime, and only if you are actually paying rent.

The exemption is the lowest of three amounts: the actual HRA received, 50% of Basic in metros (40% in non-metros), or actual rent paid minus 10% of Basic. The minimum of these three determines your exemption — which is why optimising Basic Pay, HRA component, and rent paid together can significantly lower your tax outgo.

If you pay rent to a parent, you can claim HRA exemption — but the rent must be genuine, paid by bank transfer, and the parent must declare it as rental income. This is fully legal and one of the most widely used but underutilised tax strategies in India.

Employees in the New Tax Regime cannot claim HRA exemption — the lower slab rates are meant to compensate, but for high-rent metro employees, the old regime + HRA exemption often wins.

How HRA exemption is calculated
The HRA Exemption = Minimum of these 3
Actual HRA received from employer
50% of Basic (metro) / 40% of Basic (non-metro)
Actual rent paid − 10% of Basic Salary
Metro city (Mumbai, Delhi, Chennai, Kolkata)
HRA component = 50% of Basic. If your Basic is ₹40,000, HRA = ₹20,000/month. Paying rent of ₹22,000? Your exemption is min(₹20K, ₹20K, ₹22K−₹4K=₹18K) = ₹18,000/month tax-free.
Non-metro city (Pune, Bengaluru, Hyderabad…)
HRA component = 40% of Basic. Note: Bengaluru, Hyderabad, and Pune are not classified as metros under the old tax rules — so they get the 40% limit even though they're major expensive cities.
Paying rent to parents — fully legal
You can pay rent to a parent who owns the property, claim HRA exemption on it, and the parent declares the rent as income (often offset by municipal taxes and 30% standard deduction on rental income). Net tax saving for the family can be substantial.
⚠️ Rent receipts are mandatory for HRA claims above ₹1 Lakh/year. PAN of the landlord must be quoted if annual rent exceeds ₹1 Lakh. Not claimable under the New Tax Regime.
What gets deducted

Every mandatory deduction from your salary — explained

Employee PF — 12% of Basic
Mandatory for employees earning up to ₹15,000 Basic; voluntary for others. Goes into your EPF account at 8.25% p.a. tax-free. Your employer contributes another 12% (3.67% to EPF, 8.33% to EPS). Qualifies for 80C deduction — essentially your most automatic tax-saving investment.
Professional Tax — ≈ ₹200/month
A state-level levy on salaried employees. Varies by state — Maharashtra charges ₹200/month (₹2,400/year), Karnataka ₹200, West Bengal uses a slab system. Some states like Delhi, Haryana, and Rajasthan don't charge it at all. Fully deductible from taxable income under both tax regimes.
TDS — Tax Deducted at Source
Your employer deducts income tax monthly from your salary based on your declared tax regime and investments. At the start of each financial year, submit your Form 12BB to your employer declaring all planned deductions (80C, HRA, home loan, NPS). If you under-declare, excess TDS is deducted. If you over-declare, you get a refund when filing ITR.
ESIC — for salaries below ₹21,000
Employees' State Insurance Corporation contribution applies only if your gross monthly salary is ₹21,000 or less. Employee contributes 0.75% and employer contributes 3.25% of gross wages. Provides medical, disability, maternity, and funeral benefits. Most corporate employees above this threshold are not covered.
Typical CTC-to-in-hand conversion
68–75%
For a ₹12L CTC employee with 50% Basic, standard deductions and no TDS, monthly in-hand is approximately ₹68,000–₹75,000 out of ₹1L monthly CTC equivalent. The rest is Employer PF and variable pay.
Standard deduction (both regimes)
₹75K
From FY 2024-25, the standard deduction for salaried employees is ₹75,000 under the New Regime (up from ₹50,000). This flat deduction is available to every salaried employee with zero documentation required.
Tax-free income under New Regime
₹7L
With the ₹3L basic exemption, ₹75K standard deduction, and Section 87A rebate, total income up to ₹7 Lakhs attracts zero income tax under the New Regime — with no investment proof needed.
₹7L
Zero tax threshold under New Regime — total income up to ₹7 Lakh is completely tax-free with the 87A rebate
~25%
Typical gap between CTC and in-hand pay — driven by Employer PF, Employee PF, Professional Tax, and deferred variable pay
₹75K
Standard deduction from FY 2024-25 under the New Regime — available to all salaried employees with zero paperwork
12%
Employee PF deduction on Basic Pay — your most automatic tax-saving and retirement investment, happening every month without effort
Maximise your take-home

4 ways to legally increase your in-hand salary

1
Choose the right tax regime — it's worth calculating every year
The New Regime's lower slabs beat the Old Regime for most people below ₹15L CTC. But if you have a home loan, pay metro rent, and max out NPS + 80C, the Old Regime can save ₹50,000–₹1,20,000 more annually. Recalculate at the start of every financial year — your salary, deductions, or life situation may have changed.
2
Optimise your HRA + rent agreement
If you're on the Old Regime and paying rent, ensure your rent agreement reflects actual rent paid (not a lower figure) and submit rent receipts on time to HR. For metro employees paying ₹20,000+/month rent, HRA exemption alone can save ₹50,000–₹80,000 in taxes annually — far outweighing the benefit of switching to the New Regime.
3
Ask HR about flexible benefit plans (flexi-pay)
Many companies offer a Flexi Benefit Plan where you can allocate salary towards tax-exempt components — food coupons (up to ₹2,200/month), phone/internet reimbursement, fuel & driver allowance, uniform allowance, and Leave Travel Allowance. Properly structured, a flexi plan can save ₹20,000–₹60,000/year in taxes with zero impact on your CTC.
4
Negotiate employer NPS contribution in your CTC
Employer NPS contributions up to 14% of Basic are deductible under 80CCD(2) — this deduction is available even under the New Tax Regime, unlike almost all others. If your company allows CTC restructuring, shifting part of your Special Allowance to employer NPS can legally reduce tax liability by ₹30,000–₹60,000+ for senior employees without reducing CTC.
When you get an offer

How to negotiate and decode your offer letter

The CTC number in an offer letter is just the starting point. Knowing what to look for — and what to push back on — can mean ₹10,000–₹20,000 more in hand every month.

Check what's included in the CTC
Some companies include Gratuity (4.81% of Basic), Group Health Insurance premium, annual bonuses, and even company car perks inside the CTC. These inflate the number without adding to monthly cash. Always ask for a breakup before comparing offers.
Negotiate variable pay ratio carefully
A 20–25% variable component sounds small, but it ties a quarter of your income to performance and business conditions. Push for a lower variable percentage (10–15%) if cash flow predictability matters to you — especially for EMI commitments. Fixed-to-variable ratio is negotiable in most companies.
Ask about the Basic Pay percentage
Companies sometimes set Basic at 30–35% to keep PF liability low. For you, a higher Basic (40–50%) means better EPF corpus, higher HRA exemption eligibility, and higher gratuity — at the cost of slightly lower monthly take-home. Understand the trade-off before accepting.
Push for reimbursements over allowances
Reimbursements (phone bills, fuel, internet) are tax-free up to actual usage, while cash allowances are fully taxable. If a company offers ₹3,000/month phone allowance vs ₹3,000 phone reimbursement, the reimbursement saves you ~₹900/month in the 30% bracket — same cost to employer.
What to check in every offer letter
What % of CTC is guaranteed fixed pay?
Is variable pay target-based or discretionary?
What was last year's average variable payout %?
Is Gratuity included in CTC? (Reduces effective monthly salary)
Is Group Medical Insurance premium inside CTC?
Are joining bonus / retention bonus one-time or recurring?
Are ESOPs / stock grants included in the CTC quote?
"Can you share a sample payslip for this grade?"
"Does the company offer Flexi Benefit Plan / NPS?"
"What is the Basic Pay % of fixed CTC?"
"What is the increment cycle and typical range?"
Rule of thumb: For a quick estimate, your monthly in-hand salary ≈ (Annual Fixed CTC × 0.72) ÷ 12 for a 50% Basic structure with standard PF deductions and no income tax. The exact figure depends on Basic %, variable component, Professional Tax state, and your TDS liability.
FAQ

Frequently asked questions

Everything you need to know about salary structures, deductions, tax regimes, and in-hand pay.

Why is my in-hand salary so much lower than my CTC?

Several components of your CTC never appear as cash in your bank account. The Employer PF contribution (12% of Basic) is part of CTC but goes directly to your EPF account, not your salary. Variable pay (bonus) is paid quarterly or annually, not monthly. Gratuity accrues over your tenure and is paid only on exit. Additionally, the Employee PF deduction (12% of Basic), Professional Tax (≈₹200/month), and TDS/Income Tax are deducted from your gross salary before the remainder reaches you. Together, these typically reduce CTC to 65–75% of the quoted number in monthly in-hand terms.

Should I choose the Old or New Tax Regime?

Use this simple rule: Add up all your deductions — 80C investments (PF already counts), HRA exemption, home loan interest (Sec 24b), NPS (80CCD(1B)), and standard deduction of ₹50K. If your total deductions exceed ₹3.75 Lakh, the Old Regime likely saves more tax. Below that, the New Regime with its lower slab rates and ₹75K standard deduction wins. Importantly, recalculate at the start of each financial year — circumstances change. You can switch between regimes annually when filing your ITR (with some restrictions for business income).

Does my salary calculator include income tax / TDS?

No — and deliberately so. TDS depends on your chosen tax regime (Old vs New), your personal 80C investments, HRA exemption (which depends on rent paid), home loan interest, NPS contribution, and any other deductions you declare via Form 12BB. These are highly individual and change year to year. The calculator shows your pre-TDS in-hand — which is accurate for PF, Professional Tax, and structure. To calculate your post-TDS in-hand, subtract your estimated monthly income tax from the figure shown.

What is gratuity and is it part of my CTC?

Gratuity is a statutory benefit paid by an employer when an employee completes 5 or more years of continuous service. It is calculated as: (Last Drawn Basic Salary × 15 × Years of Service) ÷ 26. Many companies include the gratuity accrual in their CTC calculation (typically 4.81% of Basic annually). This inflates the CTC without adding to your monthly cash. Gratuity is received only when you resign after 5 years, retire, or are terminated. It is tax-free up to ₹20 Lakhs.

Is there a way to increase in-hand without negotiating CTC?

Yes — salary restructuring within the same CTC can increase in-hand meaningfully. If your company offers a Flexi Benefit Plan, restructure part of your Special Allowance into tax-exempt components: food coupons (up to ₹26,400/year tax-free), phone/internet reimbursement (actual bills, tax-free), LTA (₹2 fares tax-free every 2 years), and fuel reimbursement. You can also optimise towards the New Tax Regime (no investment commitments) if your deductions are low. These tweaks can add ₹1,000–₹5,000/month to in-hand with zero increase in CTC.

How does a salary increment affect my in-hand pay?

An increment increases your CTC — but the in-hand increase is proportionally smaller. A 20% CTC hike does not mean 20% more in hand. Additional salary typically falls in higher tax slabs (especially if crossing ₹10L or ₹15L), increasing TDS. Employee PF deductions also rise (12% of higher Basic). So a ₹2L annual increment might add only ₹10,000–₹12,000/month to in-hand after TDS and PF. Use the salary calculator to model your new structure before assuming the increment's full impact.

Know your salary — then make it work harder

Understanding your in-hand pay is just step one. The right tax regime, a well-structured salary, and the correct deductions can put ₹20,000–₹60,000 more in your pocket every year. Use the calculator above and then act on what you find.

Read Finance Guides