HUF Tax Calculator for FY 2026–27
Estimate a Hindu Undivided Family's tax on ordinary slab-rate income under both regimes. Compare taxable income, slab tax, surcharge with marginal relief, 4% cess and the final amount after entered tax credits.
Last Updated: July 29, 2026Calculate HUF tax under both regimes
Use the same gross HUF income with separate regime deductions, or enter the taxable income already computed for each regime.
Comparison uses ordinary slab-rate income only and applies no individual rebate.
Total tax comparison
Tax calculation comparison
| Calculation item | New regime | Old regime |
|---|---|---|
| Rounded taxable income | ₹15,00,000 | ₹13,50,000 |
| Slab income-tax | ₹1,05,000 | ₹2,17,500 |
| Nominal surcharge | ₹0 | ₹0 |
| Marginal-relief reduction | ₹0 | ₹0 |
| Surcharge after relief | ₹0 | ₹0 |
| Health and Education Cess | ₹4,200 | ₹8,700 |
| Final rounded tax | ₹1,09,200 | ₹2,26,200 |
| Less entered tax credits | ₹0 | ₹0 |
| Estimated net balance | ₹1,09,200 | ₹2,26,200 |
New-regime steps
- Income after deductions: ₹15,00,000
- Section 516 taxable income: ₹15,00,000
- Tax plus surcharge after relief: ₹1,05,000
- Final tax after 4% cess: ₹1,09,200
Old-regime steps
- Income after deductions: ₹13,50,000
- Section 516 taxable income: ₹13,50,000
- Tax plus surcharge after relief: ₹2,17,500
- Final tax after 4% cess: ₹2,26,200
The lower number is a comparison result, not a filing recommendation. The old-regime estimate excludes AMT, and both estimates exclude special-rate income and agricultural-income rate integration.
What the HUF tax calculator covers
This calculator estimates tax for a Hindu Undivided Family on ordinary income earned from 1 April 2026 to 31 March 2027. Tax Year 2026–27 is governed by the Income-tax Act, 2025. The tool applies the new-regime rates in Section 202, the continuing old-regime slab structure, ordinary-income surcharge, marginal relief, 4% Health and Education Cess and statutory nearest-₹10 rounding.
The comparison belongs to the HUF itself. It does not compare the HUF with a member, calculate a supposed tax saving from moving personal income, or treat money deposited in an HUF account as HUF income. Ownership, the source of funds and the clubbing provisions must be established before any number is entered.
How to use the HUF tax calculator
- Choose Use gross income when both regime calculations start from the same ordinary HUF income.
- Enter new-regime and old-regime deductions separately. Availability is not the same under both regimes.
- Choose Use taxable income if you have already computed total income for each regime.
- Add recognised TDS, TCS and advance-tax credits only when they relate to income included in this estimate.
- Select whether the HUF has business or professional income. This does not change slab tax, but it affects the procedural reminder for opting out of the default regime.
- Review the final tax, marginal relief, net balance and calculation steps. Confirm exclusions before using the result.
Amounts are accepted in plain, Indian-grouped or western-grouped form. For example, 1500000, 15,00,000 and 1,500,000 produce the same input. Currency symbols, negative values and scientific notation are rejected.
HUF new tax regime slabs for FY 2026–27
| Taxable HUF income | Rate | Tax within band |
|---|---|---|
| Up to ₹4,00,000 | Nil | ₹0 |
| ₹4,00,001 to ₹8,00,000 | 5% | 5% of amount above ₹4 lakh |
| ₹8,00,001 to ₹12,00,000 | 10% | 10% of amount above ₹8 lakh |
| ₹12,00,001 to ₹16,00,000 | 15% | 15% of amount above ₹12 lakh |
| ₹16,00,001 to ₹20,00,000 | 20% | 20% of amount above ₹16 lakh |
| ₹20,00,001 to ₹24,00,000 | 25% | 25% of amount above ₹20 lakh |
| Above ₹24,00,000 | 30% | 30% of amount above ₹24 lakh |
The new regime is the default for an HUF. Total income is computed without the exemptions, deductions and loss set-offs restricted by Section 202. The nil-rate slab up to ₹4 lakh is not the same as a ₹12 lakh rebate. The latter is limited to an eligible resident individual.
HUF old tax regime slabs
| Taxable HUF income | Rate | Base calculation |
|---|---|---|
| Up to ₹2,50,000 | Nil | ₹0 |
| ₹2,50,001 to ₹5,00,000 | 5% | 5% of amount above ₹2.5 lakh |
| ₹5,00,001 to ₹10,00,000 | 20% | ₹12,500 plus 20% above ₹5 lakh |
| Above ₹10,00,000 | 30% | ₹1,12,500 plus 30% above ₹10 lakh |
The age of the Karta or any member does not give the HUF a senior-citizen or super-senior-citizen exemption. The HUF old-regime basic exemption remains ₹2.5 lakh. An HUF also does not receive a salary standard deduction because salary is not the HUF's employment income.
How HUF income tax is calculated
Section 516 requires total income to be rounded to the nearest multiple of ₹10 before the slab calculation. The final amount payable or refundable is also rounded to the nearest ₹10. The calculator performs both steps. It first ignores negative results, caps builder deductions at gross income, computes slab tax, tests each surcharge threshold, applies marginal relief, adds cess and then subtracts the entered tax credits.
Tax credits do not alter the regime comparison because they are payments or withholding against tax, not deductions from total income. If entered credits exceed a regime's final liability, the tool displays a zero balance and a warning. It does not declare the difference refundable because credit recognition and return data still require verification.
Worked HUF tax example at ₹6 lakh
Assume an HUF has ₹6,00,000 of ordinary taxable income and no deduction. Under the new regime, the first ₹4,00,000 falls in the nil-rate slab. The remaining ₹2,00,000 is taxed at 5%, producing income-tax of ₹10,000. Cess is ₹400, so final rounded tax is ₹10,400.
Under the old regime, income-tax is ₹12,500 on the band from ₹2.5 lakh to ₹5 lakh and ₹20,000 on the next ₹1 lakh. Income-tax is ₹32,500, cess is ₹1,300 and final tax is ₹33,800. No Section 156 rebate is deducted in either result because the taxpayer is an HUF.
What income can belong to an HUF?
An HUF may have income from property owned by the HUF, investment made from HUF funds, a business carried on with HUF assets, or assets received through a legally recognised family source. The tax treatment depends on facts and records. A deed, title, inheritance trail, partition record, HUF bank account, books and source-of-funds evidence can matter.
A member's salary, professional receipts or personal investment income does not become HUF income merely because the amount is deposited into an HUF bank account. The calculator therefore avoids an individual-versus-HUF tax-saving claim. First determine the correct taxpayer, then calculate tax in that taxpayer's hands.
Deductions and choosing a regime
The old regime generally retains more deductions, while the new regime provides wider lower-rate slabs with specified restrictions. Deduction eligibility belongs to the HUF, not its members. A member's insurance premium, donation or investment cannot be copied into the HUF return unless the HUF itself satisfies the legal payment and eligibility conditions.
Many older guides refer to familiar Income-tax Act, 1961 section numbers. Income earned from April 2026 is governed by the Income-tax Act, 2025, so current section mapping and return instructions should be checked. The calculator deliberately uses one verified amount for each regime instead of deciding whether a particular payment qualifies.
Under Section 202(4), an HUF without business or professional income can exercise the old-regime option with its return for the tax year. A business-income HUF faces stricter timing and continuity rules. Once it opts out, the option generally continues, and withdrawal is restricted. Use the business selector as a reminder to review the filing procedure before choosing a regime.
HUF surcharge, marginal relief and cess
For ordinary income, surcharge is 10% when total income exceeds ₹50 lakh, 15% above ₹1 crore and 25% above ₹2 crore. Under the old regime, 37% applies above ₹5 crore. Under the new regime, the maximum surcharge remains 25%.
Marginal relief prevents tax plus surcharge from increasing by more than the income above the threshold. For example, immediately above ₹50 lakh, the nominal 10% surcharge can be reduced so the extra tax does not exceed the small amount of income beyond ₹50 lakh. Cess is calculated at 4% after the allowed surcharge.
Special-rate capital gains, dividend income and certain other income have separate surcharge caps and tax rules. They are excluded here. A single ordinary-income surcharge calculation would be unreliable when different income components are subject to different caps.
What this calculator does not include
- Short-term or long-term capital gains, specified dividends, lottery winnings, virtual digital assets or other special-rate income.
- Agricultural-income rate integration.
- Alternate Minimum Tax, AMT credit, foreign tax credit or treaty relief.
- Loss carry-forward restrictions, depreciation adjustments or every Section 202 deduction restriction.
- Interest for delayed advance tax, return-filing interest, fee, penalty or prosecution exposure.
- Formation, partition, ownership, clubbing or succession decisions for an HUF.
AMT can affect some old-regime non-corporate taxpayers that claim specified deductions. The new-regime official guidance states that taxpayers using that regime are outside AMT. Obtain a complete computation when AMT, special-rate income or cross-border tax is relevant.
Common HUF tax calculation mistakes
- Applying the resident-individual Section 156 rebate to an HUF.
- Using a senior-citizen basic exemption because the Karta is aged 60 or more.
- Deducting a salary standard deduction in an HUF computation.
- Entering a member's salary, professional income or personal investment income as HUF income.
- Claiming a member's personal deduction in the HUF return.
- Ignoring Section 99 when personal property was transferred without adequate consideration.
- Applying ordinary surcharge rates to capital gains or dividend income without the statutory cap.
- Comparing regimes before computing the different taxable income under each regime.
- Using AY 2026–27 rates for income earned from April 2026 to March 2027.
Related tax calculators
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Frequently asked questions
What is the HUF basic exemption limit for FY 2026–27?
The new regime has a nil-rate slab up to ₹4 lakh. The old-regime basic exemption for an HUF is ₹2.5 lakh, regardless of the age of its Karta or members.
Can an HUF claim the Section 87A or Section 156 rebate?
No. Section 156 limits the rebate to an individual resident in India. An HUF is a separate type of taxpayer and does not qualify.
Is the new tax regime the default for an HUF?
Yes. Section 202 applies the new regime by default to an HUF, subject to the statutory option to use the old regime.
Can an HUF choose the old tax regime?
Yes, subject to the applicable option and return-filing rules. An HUF with business or professional income must review the stricter timing and continuity conditions.
Does an HUF receive a salary standard deduction?
No. Salary belongs to an employed individual, not an HUF. The HUF calculation should not include an individual salary standard deduction.
Does the Karta's age change HUF tax slabs?
No. Senior-citizen and super-senior-citizen old-regime exemption limits apply to eligible resident individuals, not to an HUF.
Can salary or professional income be shown as HUF income?
Not merely by depositing it into an HUF account. Personal exertion income generally belongs to the individual unless the legal and factual basis supports different treatment.
Can rent be taxable in an HUF?
Rent can be HUF income when the underlying property legally belongs to the HUF and the ownership and source records support that treatment.
Does this HUF calculator include surcharge and marginal relief?
Yes, for ordinary slab-rate income. It applies the supported surcharge threshold, tests marginal relief and adds 4% cess. Special-rate income is excluded.
Why are capital gains and AMT excluded?
Capital gains use separate rates and surcharge caps. AMT requires adjusted total income and specified deduction details. Adding either without those inputs would produce a misleading estimate.
Official references and methodology
- Income-tax Act, 2025, Section 202: new regime for individuals, HUFs and others
- Section 156: rebate limited to resident individuals
- Section 99: clubbing of income from converted HUF property
- Section 516: nearest-₹10 rounding of total income and payable or refundable amounts
- Income Tax Department: HUF slabs, surcharge, marginal relief, cess and AMT guidance
- Income Tax Department: individual and HUF benefits allowable
Disclaimer: This calculator is an educational tax-planning estimate, not tax, legal, HUF-formation, ownership or filing advice. Actual liability depends on income classification, ownership, deductions, regime-option compliance, clubbing provisions, special-rate income, AMT and recognised credits. Verify the result on the official portal or consult a qualified tax professional.