Understanding the income tax slab for women is crucial for effective tax planning and maximizing savings. While tax rates are the same for men and women, women can take advantage of various deductions, rebates, and tax exemptions to reduce their tax liability. With the introduction of the new and old tax regimes, choosing the right regime can significantly impact taxable income.
Are Income Tax Slabs for Women and Men Different in India?
No, the income tax slab for women is the same as for men in India. Tax rates depend on income levels, not gender. However, senior citizens (60 years and above) and super senior citizens (80 years and above) have higher exemption limits under the old tax regime.
Income Tax Slab for Women Below 60 Years
For women below 60 years, income tax rates are the same as for men, with two options: Old Tax Regime (with deductions & exemptions) and New Tax Regime (lower tax rates, fewer exemptions). Choosing the right regime can impact overall tax liability.
New Regime Tax Slabs for Women (FY 2025-26) – Lower Tax, Fewer Deductions
| Income Slab (₹) | Tax Rate |
| Up to ₹3,00,000 | Nil |
| ₹3,00,001 – ₹6,00,000 | 5% |
| ₹6,00,001 – ₹9,00,000 | 10% |
| ₹9,00,001 – ₹12,00,000 | 15% |
| ₹12,00,001 – ₹15,00,000 | 20% |
| Above ₹15,00,000 | 30% |
Income Tax Slab for Women Aged 60-80 Years (Senior Citizens)
For women below 60 years, income tax rates are the same as for men, with two options: Old Tax Regime (with deductions & exemptions) and New Tax Regime (lower tax rates, fewer exemptions). Choosing the right regime can impact overall tax liability.
New Regime Tax Slabs (FY 2025-26) – Lower Tax, Fewer Deductions
| Income Slab (₹) | Tax Rate |
| Up to ₹3,00,000 | Nil |
| ₹3,00,001 – ₹6,00,000 | 5% |
| ₹6,00,001 – ₹9,00,000 | 10% |
| ₹9,00,001 – ₹12,00,000 | 15% |
| ₹12,00,001 – ₹15,00,000 | 20% |
| Above ₹15,00,000 | 30% |
Old Regime Tax Slabs (FY 2025-26) – Higher Tax, More Exemptions
| Income Slab (₹) | Tax Rate |
| Up to ₹2,50,000 | Nil |
| ₹2,50,001 – ₹5,00,000 | 5% |
| ₹5,00,001 – ₹10,00,000 | 20% |
| Above ₹10,00,000 | 30% |
Income Tax Slab for Women Above 80 Years (Super Senior Citizens)
For super senior women taxpayers (80+ years), the old tax regime offers a higher exemption limit, while the new tax regime provides lower tax rates but fewer deductions.
New Regime Tax Slabs (FY 2025-26) – Lower Tax, No Additional Exemptions
| Income Slab (₹) | Tax Rate |
| Up to ₹3,00,000 | Nil |
| ₹3,00,001 – ₹6,00,000 | 5% |
| ₹6,00,001 – ₹9,00,000 | 10% |
| ₹9,00,001 – ₹12,00,000 | 15% |
| ₹12,00,001 – ₹15,00,000 | 20% |
| Above ₹15,00,000 | 30% |
Old Regime Tax Slabs (FY 2025-26) – Higher Exemption, More Deductions
| Income Slab (₹) | Tax Rate |
| Up to ₹5,00,000 | Nil |
| ₹5,00,001 – ₹10,00,000 | 20% |
| Above ₹10,00,000 | 30% |
Surcharges, Rebates, and Exemptions for Women Tax Payers
Taxation for women in India includes surcharges, rebates, and exemptions that help reduce overall tax liability. Understanding these provisions—from additional tax on higher incomes to deductions on investments, health, and education enables smarter financial planning. Here’s a breakdown of the benefits available to women taxpayers.
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Surcharge on Income Tax
A surcharge is an additional tax imposed on high-income earners beyond a certain threshold. It applies to both new and old tax regimes but varies based on income levels.
When is a Surcharge Applicable?
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- Surcharge applies only when total income exceeds ₹50 lakh.
- It is calculated on the income tax payable, not on total income.
- Marginal relief is available if the surcharge increases the effective tax rate beyond normal tax liability.
Surcharge Rates for FY 2025-26
| Income Range (₹) | Surcharge Rate (Old Regime) | Surcharge Rate (New Regime) |
| ₹50 lakh – ₹1 crore | 10% | 10% |
| ₹1 crore – ₹2 crore | 15% | 15% |
| ₹2 crore – ₹5 crore | 25% | 25% (Capped at 15%) |
| Above ₹5 crore | 37% | 25% (Capped at 15%) |
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- In the new tax regime, the surcharge on income above ₹2 crore is capped at 25% instead of 37%, reducing the maximum effective tax rate.
- Surcharge applies before adding health & education cess (4%).
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Rebate for Women Taxpayers
A rebate under Section 87A allows eligible taxpayers to reduce tax liability to zero if their income is within the prescribed limit. This helps low and middle-income taxpayers save on taxes.
Eligibility & Tax-Saving Benefits
- Applicable to individuals with taxable income up to ₹7 lakh (new regime) and ₹5 lakh (old regime).
- The maximum rebate allowed is ₹25,000 in the new regime and ₹12,500 in the old regime.
- The rebate is available only to individuals (not applicable to firms or HUFs).
Section 87A Rebate Limits
| Tax Regime | Maximum Taxable Income for Rebate (₹) | Maximum Rebate (₹) | Effective Tax Payable (₹) |
| New Regime | Up to ₹7,00,000 | ₹25,000 | Zero |
| Old Regime | Up to ₹5,00,000 | ₹12,500 | Zero |
- Women earning up to ₹7 lakh under the new regime do not pay any tax due to the rebate.
- This rebate is calculated before adding cess and surcharge.
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Exemptions & Deductions for Women
Women taxpayers can reduce taxable income by claiming deductions on various expenses and investments.
Exemptions & Deductions
| Category | Section | Maximum Deduction (₹) |
| Investments (PPF, ELSS, LIC, Sukanya Samriddhi, etc.) | 80C | ₹1.5 lakh |
| Health Insurance (Self & Family) | 80D | ₹25,000 (₹50,000 for parents) |
| Home Loan Interest | 24(b) | ₹2 lakh |
| Education Loan Interest | 80E | No limit |
| Savings Account Interest (Regular) | 80TTA | ₹10,000 |
| Fixed Deposit Interest (Senior Citizens) | 80TTB | ₹50,000 |
- Women can maximize deductions under the old regime to lower taxable income.
- Senior women get additional tax benefits, including higher exemption limits and interest income deductions.
Exemptions
Women taxpayers can reduce their taxable income by claiming various exemptions and deductions under the Income Tax Act. Here’s a breakdown of key deductions available:
Section-wise Tax Deductions & Limits
| Section | Deduction Type | Maximum Limit (₹) |
| 80C | Investments in PPF, EPF, ELSS, Life Insurance, NSC, Sukanya Samriddhi Yojana, Home Loan Principal | ₹1.5 lakh |
| 80CCC | Pension plan contributions | ₹1.5 lakh |
| 80CCD(1) | Employee NPS contributions | ₹1.5 lakh (included in 80C) |
| 80CCD(1B) | Additional NPS contributions | ₹50,000 |
| 80CCD(2) | Employer NPS contributions | Up to 10% of salary (No limit) |
| 80D | Health insurance (self, family, parents) | ₹25,000 (₹50,000 for parents) |
| 80DD | Disabled dependent care | ₹75,000 – ₹1.25 lakh |
| 80DDB | Medical expenses for specified diseases | ₹40,000 (₹1 lakh for senior citizens) |
| 80E | Education loan interest | No limit |
| 80G | Donations to charities | 50% – 100% exemption (Varies) |
| 80TTA | Interest on savings accounts | ₹10,000 |
| 80TTB | Interest on fixed deposits (senior citizens) | ₹50,000 |
FAQs
Are income tax liabilities for women different in India?
No, income tax slabs for women are the same as for men in India. Tax rates depend on income levels and tax regime chosen, not gender. However, senior and super senior women (60+ years) get higher exemption limits under the old regime.
Are income tax surcharges, rebates, and exemptions different for women in India?
No, surcharges, rebates, and exemptions apply equally to both men and women. However, women can benefit from tax-saving investments like Sukanya Samriddhi Yojana, deductions on home loans, and Section 80C exemptions.
Is it mandatory for a housewife to file an income tax return?
A housewife must file an ITR if her total income exceeds the basic exemption limit (₹2.5 lakh under the old regime or ₹3 lakh under the new regime). If she has income from savings, investments, or gifts, filing a return may also be beneficial for claiming refunds or establishing financial records.
