About the Stipend Tax Calculator
What is the Stipend Tax Calculator?
Stipend tax depends on what the stipend is for. Scholarships and research fellowships granted to meet the cost of education, such as JRF and SRF, are exempt under Section 10(16).
Internship stipends are taxable: as salary (with the standard deduction) if you are on the company's payroll, or as other income if you are engaged as a contractor.
How to use the Stipend Tax Calculator
- Monthly Stipend (₹) (sample: 25,000)
- Months Received This Year (sample: 12)
- Type of Stipend (sample: Internship on the company payroll (salary))
- Other Income This Year (₹) (sample: 0)
- Press Calculate Tax on Stipend (results also refresh as you type). The result card shows the Tax Payable, along with Total stipend, Taxable income, Treatment and Tip.
Formula used
Tax = Income tax on (Taxable stipend + Other income)
- Salary internship = stipend − ₹75,000 standard deduction
- Scholarship = exempt
Tax follows FY 2025-26 rules: under the new regime, taxable income up to ₹12 lakh (₹12.75 lakh of salary) pays no tax.
Worked example
These are the sample values already filled in the calculator above, and the result it returns for them:
| Input | Sample value |
|---|---|
| Monthly Stipend (₹) | 25,000 |
| Months Received This Year | 12 |
| Type of Stipend | Internship on the company payroll (salary) |
| Other Income This Year (₹) | 0 |
| Result | Value |
|---|---|
| Tax Payable | ₹0 |
| Total stipend | ₹3,00,000 |
| Taxable income | ₹2,25,000 |
| Treatment | Taxed as salary, with the ₹75,000 standard deduction |
| Tip | No tax due – if TDS was deducted, file a return to claim a refund |
Tips for using the Stipend Tax Calculator
- Most students owe no tax thanks to the ₹12 lakh rebate limit in the new regime.
- File a return if TDS was deducted, to get it refunded.