HUF Tax Calculator
Compare old vs new regime for HUF - FY 2025-26 (AY 2026-27)
HUF Income & Deductions
Income from property, business, investments, capital gains
PPF, ELSS, LIC, NSC, tax-saving FD (Max Rs 1,50,000) - old regime only
Medical insurance for HUF members (Max Rs 1,00,000) - old regime only
Interest on home loan for HUF property (Max Rs 2,00,000) - old regime only
Donations (80G), education loan interest (80E), etc. - old regime only
HUF Tax Comparison
Old Regime Calculation
New Regime Calculation
This calculator is for estimation purposes only. Consult a tax professional for advice.
How HUF Taxation Works
A Hindu Undivided Family (HUF) is taxed as a separate entity under the Income Tax Act with its own PAN, bank account, and basic exemption limit. The tax slabs are the same as for individuals under both old and new regimes.
The single biggest difference: HUF does NOT get Section 87A rebate. Under the new regime, an individual with taxable income up to Rs 12 lakh pays zero tax due to the rebate. A HUF with the same income pays approximately Rs 62,400. This is because Section 87A explicitly applies only to "resident individuals."
HUF also cannot earn salary income, so there is no standard deduction. HUF income typically comes from house property (rent), business or profession, capital gains, and other sources like interest and dividends.
HUF Tax Slabs for FY 2025-26
New Tax Regime (Default)
| Income Slab | Tax Rate |
|---|---|
| Up to Rs 4,00,000 | Nil |
| Rs 4,00,001 - Rs 8,00,000 | 5% |
| Rs 8,00,001 - Rs 12,00,000 | 10% |
| Rs 12,00,001 - Rs 16,00,000 | 15% |
| Rs 16,00,001 - Rs 20,00,000 | 20% |
| Rs 20,00,001 - Rs 24,00,000 | 25% |
| Above Rs 24,00,000 | 30% |
No standard deduction. No Section 87A rebate. No deductions except 80CCD(2) employer NPS.
Old Tax Regime
| Income Slab | Tax Rate |
|---|---|
| Up to Rs 2,50,000 | Nil |
| Rs 2,50,001 - Rs 5,00,000 | 5% |
| Rs 5,00,001 - Rs 10,00,000 | 20% |
| Above Rs 10,00,000 | 30% |
No standard deduction. No Section 87A rebate. Deductions under 80C, 80D, 24b, 80G available.
Example Calculation
HUF with Rs 12 lakh annual income, Rs 1.5 lakh in 80C, Rs 25,000 in 80D:
Taxable = Rs 12,00,000 - Rs 1,50,000 (80C) - Rs 25,000 (80D) = Rs 10,25,000
Tax = Rs 0 (up to 2.5L) + Rs 12,500 (2.5-5L @ 5%) + Rs 1,00,000 (5-10L @ 20%) + Rs 7,500 (10-10.25L @ 30%) = Rs 1,20,000
Cess = Rs 4,800 (4%)
Total = Rs 1,24,800
Taxable = Rs 12,00,000 (no deductions)
Tax = Rs 0 (up to 4L) + Rs 20,000 (4-8L @ 5%) + Rs 40,000 (8-12L @ 10%) = Rs 60,000
Cess = Rs 2,400 (4%)
Total = Rs 62,400
New regime saves Rs 62,400. Note: an individual with Rs 12L income would pay Rs 0 under new regime due to Section 87A rebate. HUF pays Rs 62,400 because it does not qualify for the rebate.
HUF vs Individual Tax - Key Differences
- No Section 87A rebate: Individuals pay zero tax up to Rs 12L (new) or Rs 5L (old). HUF pays tax from the first slab.
- No standard deduction: HUF cannot earn salary, so the Rs 75,000 (new) or Rs 50,000 (old) deduction does not apply.
- No age-based slab benefit: Senior citizen slabs (Rs 3L/Rs 5L exemption) do not apply to HUF.
- Same deductions under old regime: 80C (Rs 1.5L), 80D, 24b, 80G - all available to HUF.
- Separate entity for splitting income: HUF provides a second basic exemption limit, useful for family tax planning.
Deductions Available to HUF
| Section | Deduction | Max Limit |
|---|---|---|
| 80C | PPF, ELSS, LIC, NSC, SCSS, Tax-saving FD | Rs 1,50,000 |
| 80D | Health insurance premium | Rs 25,000 - Rs 1,00,000 |
| 24b | Home loan interest (self-occupied property) | Rs 2,00,000 |
| 80G | Donations to eligible funds/institutions | 50% or 100% of donation |
| 80TTA | Savings account interest | Rs 10,000 |
These deductions apply only under the old tax regime. Under the new regime, HUF gets no deductions.
Related reading
Complete HUF Tax Guide - How HUF Saves Tax HUF Tax Rules - Deductions, Clubbing & Partition How to Open a HUF Account - Step by Step