FY 2025–26 / AY 2026–27
Lump-sum income tax
Estimate the extra tax on a bonus or other ordinary income.
Reviewed 15 October 2026 · calculations run in your browser.
How the calculation works
Extra tax = tax after receipt − tax before receipt. Net receipt = additional income − extra tax.
What you need to enter
- Current annual gross salary
- Additional lump-sum income
- Nature of additional receipt
- Tax regime
- Eligible deductions (old regime)
Assumptions and limitations
FY 2025–26. Resident individual below 60; ordinary income only, excluding dividends and agricultural-income integration. Lump-sum receipts are not necessarily salary; use this only for amounts taxable at normal slab rates.
The standard deduction is recalculated when the receipt is salary or a bonus. An ordinary non-salary receipt does not increase the salary deduction. Both scenarios assume a resident below 60. Arrears relief under section 89 and Form 10E are not calculated.