About the Surcharge Calculator
What is the Surcharge Calculator?
A surcharge is an additional tax on the income tax of high earners: 10% for income above ₹50 lakh, 15% above ₹1 crore, 25% above ₹2 crore and 37% above ₹5 crore. In the new regime the maximum surcharge is capped at 25%.
Enter your total taxable income and regime. The calculator shows the surcharge rate, the surcharge before and after marginal relief — which ensures that crossing a threshold never costs more extra tax than the extra income — and the total tax with cess.
How to use the Surcharge Calculator
- Total Taxable Income (₹) (sample: 51,00,000)
- Tax Regime (sample: New regime (default))
- Your Age (sample: Below 60 years)
- Press Calculate Surcharge (results also refresh as you type). The result card shows the Surcharge Payable, along with Surcharge rate, Surcharge before marginal relief, Marginal relief and Income tax before surcharge.
Formula used
Surcharge = Income tax × Surcharge rate (limited by marginal relief)
- Marginal relief = tax + surcharge at income I ≤ tax + surcharge at the threshold T + (I − T)
Surcharge on capital gains under Sections 111A, 112 and 112A and on dividends is capped at 15%.
Worked example
These are the sample values already filled in the calculator above, and the result it returns for them:
| Input | Sample value |
|---|---|
| Total Taxable Income (₹) | 51,00,000 |
| Tax Regime | New regime (default) |
| Your Age | Below 60 years |
| Result | Value |
|---|---|
| Surcharge Payable | ₹70,000 |
| Surcharge rate | 10% |
| Surcharge before marginal relief | ₹1,11,000 |
| Marginal relief | ₹41,000 |
| Income tax before surcharge | ₹11,10,000 |
| Total tax including 4% cess | ₹12,27,200 |
Tips for using the Surcharge Calculator
- The 37% surcharge applies only in the old regime; the new regime caps it at 25%, which makes the new regime attractive for very high incomes.
- Cess of 4% is charged on income tax plus surcharge.
- Marginal relief is automatic when you file your return.