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Reviewed by CA Nikhil Gupta · Last reviewed 11 October 2026
Enter the HUF’s gross income and the deductions available under the old regime to see which regime gives the lower tax.
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A Hindu Undivided Family may earn eligible property, business or investment income in its own capacity. The karta files on behalf of the family, but the HUF is not identical to any one member. Ownership documents, funds source and business structure determine what genuinely belongs in the HUF return. Personal income earned through individual skill is generally not transformed into HUF income simply by depositing it in an HUF account.
For FY 2025–26 / AY 2026–27 this tool shows ordinary slab tax for the HUF under old and new rates. You can enter deductions permitted in an old-regime scenario, but new-regime deductions are not assumed. It adds health and education cess only after slab tax. The model refuses high-income cases for which surcharge and marginal relief would make a simplified comparison misleading.
The enhanced rebate for eligible resident individuals cannot simply be extended to a HUF. That is a major error in spreadsheet comparisons copied from individual salaried-person calculators. A HUF with ₹12 lakh of ordinary income may therefore have a very different result from a qualifying individual, even when both are using the same new regime slab schedule.
The election may have implications for business income, depreciation, losses and the ability to switch regimes. Special-rate income such as capital gains cannot be pushed through the ordinary slabs. Check the effect of HUF-specific deductions, agricultural income, capital contribution, coparcenary changes and amounts below or above surcharge thresholds.
Take ordinary HUF receipts of ₹12 lakh and permitted old-regime deductions of ₹1.5 lakh. Old-regime taxable income becomes ₹10.5 lakh, giving ₹1,27,500 slab tax and ₹1,32,600 including 4% cess in this simplified case. Under FY 2025–26 new slabs, the same ₹12 lakh ordinary income produces ₹60,000 slab tax and ₹62,400 after cess. Unlike an eligible resident individual, the HUF is not granted an individual-only 87A rebate.
Verify HUF ownership documents and PAN, composition of income, deduction eligibility, carried-forward losses, applicable regime option, special-rate gains and whether any agricultural-income integration or surcharge applies.
No. Section 87A relief is for eligible individuals, not HUFs.
No. Only AY 2026-27 ordinary slab income up to ₹50 lakh is modelled.
No. Tax those under relevant special-rate provisions separately.
No. Ownership and attribution rules determine HUF income.
Rates and rules were checked against these sources on 11 October 2026. Notifications and standards change; confirm on the official site before you file, book or advise.
Educational working tool. Results follow the scope and assumptions above and the figures you enter; they are not tax, audit, legal or accounting advice. Tax and accounting treatment depends on facts and on the law or standard in force for the relevant period, so verify the official source or consult a professional before you rely on a result.
Background, worked examples and the rules behind these numbers.