Income Tax in Delhi (Delhi) FY 2025-26

Delhi has no professional tax — salaried employees pay Rs 0 PT per year, making it the highest take-home city at any gross salary. HRA exemption: 50% of basic salary (metro city). All in-hand figures below account for PF and TDS only.

PT: Nil
HRA: 50% (Metro)
Top employers: HCL, Tech Mahindra, Paytm

Zero Tax Salaries in Delhi

Section 87A rebate covers full tax up to Rs 12,75,000 gross. Professional tax of Rs 0/month still deducted.

Rs 3 lakhZERO TAX
Old regimeZero
Monthly in-handRs 23,500
Rs 4 lakhZERO TAX
Old regimeZero
Monthly in-handRs 31,333
Rs 5 lakhZERO TAX
Old regimeZero
Monthly in-handRs 39,167
Rs 6 lakhZERO TAX
Old regimeRs 23,400
Monthly in-handRs 47,000
Rs 7 lakhZERO TAX
Old regimeRs 44,200
Monthly in-handRs 54,833
Rs 8 lakhZERO TAX
Old regimeRs 65,000
Monthly in-handRs 62,667
Rs 9 lakhZERO TAX
Old regimeRs 85,800
Monthly in-handRs 70,500
Rs 10 lakhZERO TAX
Old regimeRs 1,06,600
Monthly in-handRs 78,333
Rs 11 lakhZERO TAX
Old regimeRs 1,32,600
Monthly in-handRs 86,167

New Regime Tax Applies in Delhi

Gross above Rs 12,75,000. Section 87A rebate does not apply. New regime still saves vs old regime at most salary levels.

Rs 13 lakhNew: Rs 66,300
Old regimeRs 1,95,000
Monthly in-handRs 96,308
Rs 14 lakhNew: Rs 81,900
Old regimeRs 2,26,200
Monthly in-handRs 1,02,842
Rs 15 lakhNew: Rs 97,500
Old regimeRs 2,57,400
Monthly in-handRs 1,09,375
Rs 18 lakhNew: Rs 1,50,800
Old regimeRs 3,51,000
Monthly in-handRs 1,28,433
Rs 20 lakhNew: Rs 1,92,400
Old regimeRs 4,13,400
Monthly in-handRs 1,40,634
Rs 25 lakhNew: Rs 3,19,800
Old regimeRs 5,69,400
Monthly in-handRs 1,69,183
Rs 30 lakhNew: Rs 4,75,800
Old regimeRs 7,25,400
Monthly in-handRs 1,95,350
Rs 35 lakhNew: Rs 6,31,800
Old regimeRs 8,81,400
Monthly in-handRs 2,21,517
Rs 40 lakhNew: Rs 7,87,800
Old regimeRs 10,37,400
Monthly in-handRs 2,47,683
Rs 50 lakhNew: Rs 10,99,800
Old regimeRs 13,49,400
Monthly in-handRs 3,00,017

Professional Tax in Delhi: How It Works

Delhi (NCT) does not levy professional tax unlike Karnataka Maharashtra Telangana or Tamil Nadu. Your employer deducts PT monthly from gross pay before crediting your salary.

The monthly deduction is Rs 0.

How Delhi In-Hand Compares to Other Cities

At Rs 10 lakh salary. Only professional tax differs — income tax and PF are the same across all cities.

Monthly in-hand salary at Rs 10 lakh CTC across major Indian cities, FY 2025-26
CityStatePT/yearPT/monthMonthly in-hand
Delhi (this city)DelhiNilNilRs 78,333
HyderabadTelanganaRs 2,400Rs 200Rs 78,133
BangaloreKarnatakaRs 2,500Rs 208Rs 78,125
MumbaiMaharashtraRs 2,500Rs 208Rs 78,125
PuneMaharashtraRs 2,500Rs 208Rs 78,125
ChennaiTamil NaduRs 2,500Rs 208Rs 78,125

Browse Other City Tax Guides

Bangalore

Karnataka · PT: Rs 2,500/yr

View all Bangalore salary guides →

Mumbai

Maharashtra · PT: Rs 2,500/yr

View all Mumbai salary guides →

Hyderabad

Telangana · PT: Rs 2,400/yr

View all Hyderabad salary guides →

Pune

Maharashtra · PT: Rs 2,500/yr

View all Pune salary guides →

Chennai

Tamil Nadu · PT: Rs 2,500/yr

View all Chennai salary guides →

Compare all cities on one pageorBrowse by salary level (all cities)

Frequently Asked Questions — Delhi Income Tax

How much professional tax in Delhi FY 2025-26?
Delhi (National Capital Territory) does not levy professional tax. Salaried employees in Delhi pay Rs 0 PT per year, which makes Delhi the highest take-home city at any given gross salary compared to Bangalore, Mumbai, Chennai, Hyderabad, and Pune.
What is monthly in-hand for Rs 10 lakh salary in Delhi?
For Rs 10 lakh CTC in Delhi, monthly in-hand under the new regime is Rs Rs 78,333. Deductions: employee PF Rs 5,000/month (12% of basic), professional tax Rs 0/month, and zero TDS (tax is nil after Section 87A rebate). Income tax on Rs 10 lakh salary in Delhi is zero under the new regime in FY 2025-26.
Is HRA exemption 40% or 50% in Delhi?
Delhi is classified as a metro city under Section 10(13A) of the Income Tax Act. The HRA exemption rate is 50% of basic salary (not 40%). This applies to Mumbai, Delhi, Chennai, and Kolkata only. Old regime filers paying significant rent get a larger HRA deduction in Delhi than in non-metro cities like Bangalore, Hyderabad, or Pune.
How does Delhi in-hand compare with Delhi at the same salary?
Delhi employees have zero professional tax, which is the highest take-home among all major cities. At Rs 10 lakh salary, Delhi monthly in-hand is Rs Rs 78,333 — which is the highest compared to all other cities.
Which salary levels are zero-tax in Delhi in FY 2025-26?
Under the new tax regime, all salaries up to Rs 12,75,000/year (Rs 12.75 lakh) are zero-tax in Delhi — and in every Indian city. The Section 87A rebate covers the full tax liability for taxable income up to Rs 12 lakh (gross salary Rs 12,75,000 after Rs 75,000 standard deduction). This includes Rs 3L, Rs 4L, Rs 5L, Rs 6L, Rs 7L, Rs 8L, Rs 9L, Rs 10L, Rs 11L salaries shown on this page.

Disclaimer: All figures are indicative for FY 2025-26. Standard assumptions: 50% basic salary, employee PF at 12% of basic, no additional Chapter VI-A deductions under new regime, standard deduction Rs 75,000. Actual tax and in-hand depend on exact salary structure and declared deductions. Not financial or tax advice.