🇮🇳 India · FY 2025-26

Delhi (NCT) ✓ No Professional Tax HRA50%

Delhi (NCT) Take-Home & Professional Tax.

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Quick context

Delhi (NCT) does NOT levy Professional Tax, saving ₹2,500/year vs Maharashtra/Karnataka residents. Delhi (NCT) cities qualify for 50% HRA exemption (tier-1 metro status under Section 10(13A)). Use the calculator below to compare Old vs New regime for your salary.

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India Income Tax Calculator, Delhi (NCT)

FY 2025-26

Annual Gross Income

₹

₹15.00 L per year

Age Group

Old Regime deductions (only used if Old Regime is selected)+ Toggle

Section 80C (max ₹1.5L)

Section 80D Medical (max ₹1L)

HRA Exemption (yearly)

Home Loan Interest 24(b) (max ₹2L)

NPS Extra 80CCD(1B) (max ₹50K)

Old Regime

₹1,31,040

Taxable: ₹10.45 L

Deductions: ₹4.55 L

✓ Better

New Regime (default)

₹97,500

Taxable: ₹14.25 L

Deductions: ₹75,000 (auto)

💡 Recommendation

The New Regime saves you ₹33,540 in tax this year. New regime wins. You don't have enough deductions to beat the default lower slabs.

✨ Live · FY 2025-26 (AY 2026-27) slabs · Includes 4% cess and surcharge · Not legal/tax advice. Consult a CA for filings.

About Delhi (NCT)

Delhi (NCT) economic profile.

Capital

New Delhi

Avg Mid-Career Salary

₹16.0L

per year

Cost of Living

vs Mumbai = 100

Market overview

Delhi NCT is India's capital, hosting the central government, embassies, PSU headquarters, and major media organizations. The greater NCR (including Gurgaon and Noida) is the second-largest urban agglomeration after Mumbai. Gurgaon (Gurugram) hosts most MNC India HQs (Google, Microsoft, Genpact, Accenture).

Top industries

Government ServicesProfessional ServicesIT/ITESMediaHospitality

Delhi (NCT)-specific tax notes

Delhi is ONE OF THE FEW Indian states/UTs that does not levy Professional Tax, saving you ₹2,500/year. Delhi is HRA tier-1 metro (50% exemption). Note: if you live in Delhi but work in Gurgaon (Haryana), your employer's state determines PT, not yours.

Professional Tax slab

Delhi does NOT levy Professional Tax, one of the few Indian states/UTs without state-level PT.

❓ Delhi (NCT) FAQ

Common questions.

Does Delhi really have no Professional Tax?

Correct. Delhi NCT is one of the few Indian states/UTs (along with UP, Bihar, Punjab, Haryana, Rajasthan, J&K) that does not levy Professional Tax. If you're employed by a Delhi-registered company, you save ₹2,500/year vs employees in Maharashtra, Karnataka, or Tamil Nadu.

I live in Delhi but work in Gurgaon: which state's rules apply?

Your employer's state of incorporation determines PT, not your residence. Gurgaon is in Haryana, which also doesn't levy PT, so you're still PT-free. If you worked in Noida (Uttar Pradesh, no PT) you'd also be fine. If you worked in a Maharashtra/Karnataka-registered company's Delhi office, that's a gray area, typically the employer follows the state of registration.

Is Delhi HRA at metro tier-1 (50%) for tax purposes?

Yes. Delhi is one of the four official Indian metros (with Mumbai, Chennai, Kolkata) under Section 10(13A). This means 50% of basic salary can be HRA-exempt (vs 40% in other cities). Combined with Delhi's lower-than-Mumbai cost of living, this is a quietly significant tax advantage for high earners.

🗺️ Other states