Income Tax Slab for Women in India

Are Income Tax Slabs Different for Males and Females?

Earlier, the Indian government provided a higher basic income tax exemption for women to encourage female participation in the workforce. However, this provision was discontinued after FY 2012-13, and a uniform tax structure was introduced for both men and women. As per the Union Budget 2025, there is still no separate income tax slab for women, meaning the tax rates remain the same for all individuals regardless of gender.

However, women continue to benefit from various financial incentives, including concessional interest rates on home loans, lower stamp duty on property registration, and special deductions that help reduce taxable income for women. These provisions aim to support financial independence and economic growth among women in India.

Categories Under Income Tax

The Indian tax system classifies individual taxpayers into different categories based on their age to determine applicable tax rates and exemptions. As per the Union Budget 2025, the categories remain as follows:

• Individuals: Residents and non-residents below 60 years of age.
• Senior Citizens: Individuals between 60 and 79 years of age.
• Super Senior Citizens: Individuals of 80 years and above.

Income Tax Slabs for Women Below 60 Years (FY 2025-26)

In India, the income tax slab for women below 60 years of age for the fiscal year 2025-26 (assessment year 2026-27) is structured under two regimes: the old tax regime and the new tax regime. Both regimes apply uniformly to all individuals, irrespective of gender. Taxpayers have the option to choose between the old and new tax regimes based on their financial situations and the deductions or exemptions they wish to claim.

Old Tax Regime

Note: An additional 4% Health and Education Cess is applicable to the total tax amount.

New Tax Regime

Note: An additional 4% Health and Education Cess is applicable to the total tax amount.

Key Highlights

• The basic exemption limit under the new tax regime has been increased to ₹4,00,000, up from the previous ₹3,00,000.
• Due to enhanced rebates and standard deductions, individuals earning up to ₹12,00,000 are effectively exempt from paying income tax.
• The new tax regime offers reduced tax rates and simplified slabs, aiming to provide relief to taxpayers and encourage compliance.

Income Tax Slabs for Women Between 60-80 Years (FY 2025-26)

For senior citizens who are between 60 and 80 years, the income tax slab for women in India differs slightly to provide additional benefits. The revised slabs provide higher exemptions for senior citizens, ensuring financial relief and promoting better tax compliance. The tax rates under both the old and new tax regimes for FY 2025-26 are as follows:

Old Tax Regime

Note: An additional 4% Health and Education Cess is applicable to the total tax amount.

New Tax Regime

Note: An additional 4% Health and Education Cess is applicable to the total tax amount.

Income Tax Slab for Super Senior Citizens (Women Above 80 Years) (FY 2025-26)

Taxpayers above 80 years are classified as super senior citizens. The income tax slab for women in India offers higher tax exemption benefits. The updated tax rates for FY 2025-26 are:

Old Tax Regime

New Tax Regime

Note: An additional 4% Health and Education Cess is applicable to the total tax amount.

Additional Surcharge Rate For Women Taxpayers - New and Old Tax Regime

In India, there is no added surcharge rate for women either under the new or old tax regime. Rates like surcharge are based on income level, not gender.

Old Tax Regime

New Tax Regime

Income Tax Rebate for Women

Like their male counterparts, women taxpayers are eligible for a rebate under Section 87A. If their total annual income does not exceed ₹5,00,000, they can claim a rebate of up to 100% of the income tax payable or ₹12,500, whichever is lower.

Under the new tax regime, this rebate increases to up to 100% of the income tax payable or ₹25,000, whichever is lower, for those with a total annual income not exceeding ₹7,00,000.

Income Tax Exemptions for Women Taxpayers in India

Income tax for women can be reduced by taking advantage of specific benefits and rebates outlined in the Act. The income tax exemption limit for females and benefits available to women taxpayers are listed below.

If a woman taxpayer opts for the new tax regime, these deductions must be forgone. Additionally, home buyers can claim a deduction of ₹2,00,000 under section 24(b) for interest paid on home loans, but only if they choose the old regime.

Benefits available to salaried women employees under the old tax regime include:

• Standard deduction of ₹50,000
• Leave Travel Concession, etc.
• House Rent Allowance (HRA)

The amount of deduction for HRA is the least of the following:

• Actual HRA received
• 50% of basic salary + DA (for those living in metro cities)
• 40% of basic salary + DA (for those living in non-metro cities)
• Excess of rent paid over 10% of basic salary

Taxable Income for Women

Most of you must be wondering what income is considered taxable and what is not. To build a better understanding of taxable income, you must refer to the following points:

Income from Salary

Anything earned from a job in the form of salary is considered taxable. However, you will get the exemption from tax up to a certain limit, but it is a good practice to file an income tax return annually.

Income from Business or Private Practice

Your income is taxable if you are an entrepreneur or a professional who offers private consultancy services. Income earned from freelancing or part-time jobs is also a part of taxable income under the Indian Tax Regime.

Income from Property

The income is taxable if you earn rental income from tenants at some of your properties. This also applies if you and your tenants live in the same house but have separate portions.

To Sum Up

Women in the workforce not only uplift themselves but also bring change to the community. Hence, the government initiates subsidies and tax rebates to strengthen women financially. These steps have shown positive results in past years and, therefore, have continued to date.