Tax & GST Tools · BRACS India

Surcharge & Health Cess Calculator

Calculate surcharge for high-income taxpayers and 4% Health & Education Cess with marginal relief computation for FY 2025-26.

⚖️ Section 2(9) Finance Act · Marginal Relief · FY 2025-26
Income & Tax Details
Tax Regime
Total Taxable Income ₹50,00,000
₹0₹10 Cr
Basic Income Tax (Before Surcharge)
💡 Auto-computed from income, or enter your manual tax figure.
Surcharge Slab Indicator
Nil10%15%25%37%
10%
Surcharge @ 10%
Applicable for income between ₹50 Lakh and ₹1 Crore
How Surcharge Works
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Surcharge Slabs
Income ₹50L–1Cr → 10% | ₹1Cr–2Cr → 15% | ₹2Cr–5Cr → 25% | Above ₹5Cr → 37% (15% for LTCG/STCG under Sec 112A/111A)
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Marginal Relief
When income slightly exceeds a threshold, marginal relief ensures the net tax increase does not exceed the income increase above the threshold.
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Health & Education Cess
4% cess is calculated on (Tax + Surcharge). It funds health and education schemes. No marginal relief on cess.

Legal Disclaimer: Results are estimates based on Finance Act provisions for FY 2025-26. Surcharge on special rate incomes (LTCG, STCG) may differ. Consult a Chartered Accountant before filing.

Final Tax Liability
₹0
Surcharge Applicable
Taxable Income ₹0
Basic Income Tax ₹0
Surcharge Rate
Surcharge Amount
Marginal Relief ₹0
Tax + Surcharge ₹0
Health & Edu Cess (4%) ₹0
Total Tax Payable ₹0
Basic Tax
Surcharge
Cess
Effective Rates
0%
Effective Tax Rate
0%
Marginal Rate (incl. cess)