Income Tax Slabs for Women/Female Employees in India

In India, income tax can be classified as progressive in nature. It means that the rate of increase in income tax payable is directly proportional to the increase in an individual’s income, regardless of their gender.

Sounds complicated?

Well, it simply means that the tax liability of a person increases with an increase in their income. Apart from their income, it also depends on their age.

For the purposes of taxation, taxpayers have been classified into three broad groups –

• Individuals below 60 years of age

• Individuals between 60 and 80 years of age (senior citizens)

• Individuals above 80 years of age (super senior citizens)

Previously, the basic tax exemption limit was segregated for male and female taxpayers in India. Women enjoyed a higher basic exemption limit when it came to tax payment on their income earned.

However, since 2012-13, this difference in basic exemption limit has been away with, and common tax slabs have been introduced for both men and women, with respect to their income and age.

Following is a detailed explanation of income tax slabs for women – below 60 years of age, senior citizens and super senior citizens.

Income tax slabs refer to the applicable tax rates on the basis of one’s income and age. Now, while the categorization process remains the same, the slabs are subject to change during each Union Budget. For a budget where changes are not specifically mentioned, the tax rates remain the same as those of the previous financial year.

No, they are the same for both genders in India.

Previously, the basic tax exemption limit was segregated for male and female taxpayers in India. Women enjoyed a higher basic exemption limit when it came to tax payment on their income earned.

However, since 2012-13, this difference in basic exemption limit has been away with, and common tax slabs have been introduced for both men and women, with respect to their income and age.

Here are the income tax slabs for individual women taxpayers under both old and new income tax regimes for financial years 2025-26 and 2024-25.

Income Tax Slab for Women Under New Regime - FY 2025-26 (AY 2026-27)

The Union Budget 2025 proposed changes in the new tax regime slab rates, which will come into effect from April 1, 2025. Here are the new income tax regime tax slabs:

Income Tax Slab for Women Under New Regime - FY 2024-25 (AY 2025-26)

Here are the tax slab rates under the new tax regime, which were applicable for FY 2024-25:

Income Tax Slabs for Women Under Old Regime - FY 2024-25 and FY 2025-26

The tax slab for women under the age of 60 for the Old Tax Regime for FY 2025-26 (AY 2026-27) is the same as previous financial year, which are as follows:

Checkout the income tax slabs for women between the age of 60-80 under both old and new income tax regimes.

Income Tax Slabs for Senior Citizen Women Under New Regime - FY 2025-26 (AY 2026-27)

Budget 2025 proposed new changes in the new tax regime slab rates that senior citizen women taxpayers must follow to compute their taxes:

Income Tax Slabs for Senior Citizen Women Under New Regime - FY 2024-25 (AY 2025-26)

After Budget 2024 announced changes in the new tax regime slab rates, individual women taxpayers must use the following rates to compute their taxes:

Income Tax Slab for Senior Citizen Women Under Old Regime - FY 2024-25 and FY 2025-26

Women over 60 years of age but less than 80 years are required to pay taxes based on the following income tax slabs, if they have opted for the old income tax regime. The female tax slabs remain the same for financial years 2024-25 and 2025-26.

For super senior citizen women, aged above 80, here are the income tax slab rates under the new and old income tax regimes.

Income Tax Slabs for Super Senior Citizen Women Under New Regime - FY 2025-26 (AY 2026-27)

Budget 2025 proposed new changes in the new tax regime slab rates that super senior citizen women taxpayers must follow to compute their taxes:

Income Tax Slabs for Super Senior Citizen Women Under New Regime - FY 2024-25 (AY 2025-26)

To file ITR for women for FY 2024-25, super senior citizens women who’ve opted for new tax regime must follow the given rates, after Union Budget 2024 revised the new regime tax slab rates:

Income Tax Slab for Super Senior Citizen Women Under Old Regime - FY 2024-25 and FY 2025-26

Women taxpayers over the age of 80 should consider the following tax rates under old regime for both financial years – FY 2024-25 and FY 2025-26.

The income tax department of India has fixed five heads of income under which your taxable income is calculated. These are:

• Income from salary.
• Income from house property.
• Income from business and profession.
• Income from capital gains.
• Any income from other sources which can include interest accumulated from fixed deposits, savings accounts, etc.

Now, if you are thinking that your tax liabilities are mounting up – don’t worry!

The Income Tax Act has put forth certain income tax exemption for women and all other taxpayers that can help you to save a chunk of your income. These exemptions have been put in place primarily to inculcate the habit of savings among Indians.

Here are some different scenarios to help you understand tax liability under the new tax regime for FY 2025-26. 

Scenario 1 – Income ₹11 lakh

Since your taxable income is below the ₹12 lakh slab, your total tax payable will be zero as you will get the full Section 87A rebate.

So, total tax payable = ₹0

Scenario 2 – Income ₹12.7 lakh

Using the benefit of ₹75,000 standard deduction, your taxable income will come down to ₹12 lakh.

Now, your income is qualified for the 100% rebate, leading to zero tax liability.

So, total tax payable = ₹0

Scenario 3 – Income ₹13 lakh

Since your income here exceeds ₹12.75 lakh, you can no longer avail the rebate.

So, taxable income after standard deduction = ₹13 lakh - ₹75,000 = ₹12.25 lakh

Tax Calculation on ₹12.25 lakh:

• Total tax before marginal relief = ₹63,750

• With marginal relief, applicable tax liability = ₹25,000 + cess

These are some allowances and deductions under the old tax regime for women for financial year 2025-26.

• A standard deduction of up to ₹50,000.
• Leave Travel Allowance (LTA) and House Rent Allowance (HRA).
• Reimbursement for expenses on telephone and mobile used at residence.
• Reimbursement of the expenses incurred on books, newspapers, periodicals, journals, etc.
• Expenses incurred on food coupons.
• Benefits on relocation allowance for shifting from one city to another for business purposes.
• Benefits on various facilities provided by the employer like health club facilities, cab facilities, gifts or vouchers.