Cost to Company is an employer budget, not your bank credit. The India Salary Calculator models salary-only income under the new regime for FY 2025–26 / AY 2026–27. It does not automatically model every benefit in an offer letter.
Reproduce a ₹10 lakh example
Enter ₹10,00,000 CTC, 50% basic pay, ₹1,00,000 included annual bonus, capped EPF and ₹2,500 annual professional tax. Keep other deductions at zero and resident rebate eligibility selected.
Employer EPF is capped at ₹21,600 per year in this scenario. Gross salary is therefore ₹9,78,400. The included bonus remains taxable. After the ₹75,000 standard deduction, taxable salary is ₹9,03,400. The eligible resident rebate reduces tax to zero at this level.
Employee EPF of ₹21,600 and professional tax of ₹2,500 are deducted from pay. Annual net including the bonus is ₹9,54,300. Because the ₹1,00,000 bonus is paid separately, regular monthly net is (₹9,54,300 − ₹1,00,000) / 12 = ₹71,191.67.
Three differences that change the answer
A bonus included in CTC differs from a bonus on top of CTC; this calculator assumes it is included. Payroll deductions are not automatically tax deductions: employee EPF and professional tax reduce pay here but not the new-regime taxable base. Professional tax also varies by state; enter zero where it does not apply.
Check the scope
Annual tax is spread evenly across twelve months. Actual bonus withholding may happen in particular months. Employer insurance, gratuity, NPS, stock awards, special-rate income and surcharge are outside this model. Compare these with your offer and payroll statement.
Check the named year and regime against the Income Tax Department guidance. A salary estimate is not a tax return.