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Open data · JSON · CC BY 4.0
Data & API — the numbers, with their sources
Everything the calculators compute from lives in one file that we re-verify every quarter and after every Budget or GST Council. Here it is, machine-readable.
/api/rates.json | Small-savings rates, income-tax limits (standard deduction, 80C/80D caps, rebate, LTCG), TDS thresholds, GST thresholds/composition, payroll constants (PF/ESI) — 75 keys with unit, group, effective_from, source, verified_on, pages |
/api/slabs.json | New- and old-regime slabs (FY 2025-26 and TY 2026-27), senior-citizen exemptions, surcharge table |
/api/pt-states.json | Professional-tax slabs for 22 states/UTs with basis (monthly/half-yearly/annual), February rule, due-date notes, and the no-PT list |
Use freely with a link to itrsaral.in. Values change only through our review process (never automatically); check verified_on and effective_from on each key.
savings
| key | what | value | effective | verified |
|---|---|---|---|---|
| ppf | PPF interest rate | 7.1% | 2026-07-01 | 2026-09-18 |
| ssy | Sukanya Samriddhi rate | 8.2% | 2026-07-01 | 2026-09-18 |
| epf | EPF interest rate (FY 2025-26, credited) | 8.25% | 2025-04-01 | 2026-09-18 |
| nsc | NSC rate | 7.7% | 2026-07-01 | 2026-09-18 |
| scss | SCSS rate | 8.2% | 2026-07-01 | 2026-09-18 |
| pomis | Post office MIS rate | 7.4% | 2026-07-01 | 2026-09-18 |
| kvp | KVP rate | 7.5% | 2026-07-01 | 2026-09-18 |
| kvp_months | KVP maturity (months) | 115 months | 2026-07-01 | 2026-09-18 |
| po_td1 | Post office TD 1-year | 6.9% | 2026-07-01 | 2026-09-18 |
| po_td2 | Post office TD 2-year | 7% | 2026-07-01 | 2026-09-18 |
| po_td3 | Post office TD 3-year | 7.1% | 2026-07-01 | 2026-09-18 |
| po_td5 | Post office TD 5-year | 7.5% | 2026-07-01 | 2026-09-18 |
| po_rd | Post office RD 5-year | 6.7% | 2026-07-01 | 2026-09-18 |
| po_savings | Post office savings account | 4% | 2026-07-01 | 2026-09-18 |
| scss_max | SCSS deposit cap | ₹30,00,000 | 2023-04-01 | 2026-09-18 |
| pomis_single | POMIS cap — single | ₹9,00,000 | 2023-04-01 | 2026-09-18 |
| pomis_joint | POMIS cap — joint | ₹15,00,000 | 2023-04-01 | 2026-09-18 |
| epf_wage_ceiling | EPF/EPS wage ceiling | ₹15,000 | 2014-09-01 | 2026-09-18 |
income-tax
| key | what | value | effective | verified |
|---|---|---|---|---|
| std_new | Standard deduction — new regime | ₹75,000 | 2026-04-01 | 2026-09-18 |
| std_old | Standard deduction — old regime | ₹50,000 | 2026-04-01 | 2026-09-18 |
| c80 | 80C basket (s.123) | ₹1,50,000 | 2026-04-01 | 2026-09-18 |
| ccd1b | 80CCD(1B) NPS extra (s.124(3)) | ₹50,000 | 2026-04-01 | 2026-09-18 |
| d80 | 80D health-insurance max (s.126) | ₹1,00,000 | 2026-04-01 | 2026-09-18 |
| homeloan | Home-loan interest, self-occupied (s.21/22) | ₹2,00,000 | 2026-04-01 | 2026-09-18 |
| tta | 80TTA savings interest (s.153) | ₹10,000 | 2026-04-01 | 2026-09-18 |
| ttb | 80TTB senior deposit interest (s.153) | ₹50,000 | 2026-04-01 | 2026-09-18 |
| rebate_new_cap | Rebate — new regime cap (s.156) | ₹60,000 | 2026-04-01 | 2026-09-18 |
| rebate_new_limit | Rebate — new regime income limit | ₹12,00,000 | 2026-04-01 | 2026-09-18 |
| rebate_old_cap | Rebate — old regime cap | ₹12,500 | 2026-04-01 | 2026-09-18 |
| rebate_old_limit | Rebate — old regime income limit | ₹5,00,000 | 2026-04-01 | 2026-09-18 |
| cess | Health & education cess | 4% | 2018-04-01 | 2026-09-18 |
| presumptive_prof | Presumptive (profession) limit | ₹50,00,000 | 2026-04-01 | 2026-09-18 |
| presumptive_prof_cash | Presumptive (profession) limit, cash ≤5% | ₹75,00,000 | 2026-04-01 | 2026-09-18 |
| presumptive_biz | Presumptive (business) limit | ₹2,00,00,000 | 2026-04-01 | 2026-09-18 |
| presumptive_biz_cash | Presumptive (business) limit, cash ≤5% | ₹3,00,00,000 | 2026-04-01 | 2026-09-18 |
| ltcg_112a_exempt | Equity LTCG exemption (s.112A) | ₹1,25,000 | 2024-07-23 | 2026-09-18 |
| ltcg_rate | LTCG rate | 12.5% | 2024-07-23 | 2026-09-18 |
| stcg_rate | STCG rate — equity (s.111A) | 20% | 2024-07-23 | 2026-09-18 |
| ltcg_indexed_rate | LTCG with indexation (pre-23-Jul-2024 property) | 20% | 2024-07-23 | 2026-09-18 |
| gratuity_exempt | Gratuity tax-free limit | ₹20,00,000 | 2018-03-29 | 2026-09-18 |
| leave_exempt | Leave encashment exemption | ₹25,00,000 | 2023-04-01 | 2026-09-18 |
| tds_194a | TDS on interest — threshold (old 194A, s.393) | ₹50,000 | 2025-04-01 | 2026-09-18 |
| tds_194a_senior | TDS on interest — senior threshold | ₹1,00,000 | 2025-04-01 | 2026-09-18 |
| tds_194j | TDS 194J professional fees | 10% | 2020-04-01 | 2026-09-18 |
| tds_194j_tech | TDS 194J technical services | 2% | 2020-04-01 | 2026-09-18 |
| tds_194c_ind | TDS 194C individual/HUF | 1% | 2020-04-01 | 2026-09-18 |
| tds_194c_other | TDS 194C others | 2% | 2020-04-01 | 2026-09-18 |
| tds_194o | TDS 194-O e-commerce | 0.1% | 2024-10-01 | 2026-09-18 |
| tds_194h | TDS 194H commission | 2% | 2024-10-01 | 2026-09-18 |
| hra_metro | HRA — metro % of salary | 50% | 2026-04-01 | 2026-09-18 |
| hra_nonmetro | HRA — non-metro % of salary | 40% | 2026-04-01 | 2026-09-18 |
| rent_pan_limit | Landlord PAN needed above (rent/year) | ₹1,00,000 | 2016-06-01 | 2026-09-18 |
| nps_lump_taxfree | NPS lump sum tax-free | 60% | 2019-04-01 | 2026-09-18 |
| nps_lump_max | NPS lump sum allowed (PFRDA) | 80% | 2025-12-01 | 2026-09-18 |
| nps_employer_new | Employer NPS deduction — new regime | 14% | 2025-04-01 | 2026-09-18 |
| nps_employer_old_private | Employer NPS deduction — old regime (private) | 10% | 2020-04-01 | 2026-09-18 |
gst
| key | what | value | effective | verified |
|---|---|---|---|---|
| gst_threshold | GST registration threshold — services | ₹20,00,000 | 2019-04-01 | 2026-09-18 |
| gst_threshold_special | GST threshold — special states (MN/MZ/NL/TR) | ₹10,00,000 | 2019-04-01 | 2026-09-18 |
| gst_std | GST standard rate (services) | 18% | 2025-09-22 | 2026-09-18 |
| gst_merit | GST merit rate | 5% | 2025-09-22 | 2026-09-18 |
| gst_demerit | GST de-merit rate | 40% | 2025-09-22 | 2026-09-18 |
| comp_goods | Composition limit — goods | ₹1,50,00,000 | 2019-04-01 | 2026-09-18 |
| comp_goods_special | Composition limit — special states | ₹75,00,000 | 2019-04-01 | 2026-09-18 |
| comp_services | Composition limit — services (s.10(2A)) | ₹50,00,000 | 2019-04-01 | 2026-09-18 |
| comp_rate_goods | Composition rate — traders/manufacturers | 1% | 2018-01-01 | 2026-09-18 |
| comp_rate_restaurant | Composition rate — restaurants | 5% | 2018-01-01 | 2026-09-18 |
| comp_rate_services | Composition rate — services | 6% | 2019-04-01 | 2026-09-18 |
payroll
| key | what | value | effective | verified |
|---|---|---|---|---|
| esi_ceiling | ESI wage ceiling | ₹21,000 | 2017-01-01 | 2026-09-18 |
| esi_employee | ESI employee % | 0.75% | 2019-07-01 | 2026-09-18 |
| esi_employer | ESI employer % | 3.25% | 2019-07-01 | 2026-09-18 |
| epf_rate | EPF contribution % (each side) | 12% | 1997-09-22 | 2026-09-18 |
| eps_rate | EPS share of employer % | 8.33% | 1995-11-16 | 2026-09-18 |
| edli_rate | EDLI % | 0.5% | 2018-06-01 | 2026-09-18 |
| epf_admin_rate | EPF admin charge % | 0.5% | 2018-06-01 | 2026-09-18 |
| bonus_wage_ceiling | Bonus Act wage ceiling | ₹21,000 | 2015-04-01 | 2026-09-18 |
Last verified: 18 September 2026 — Every key carries its own source and verified_on date; this page is regenerated from data/rates.json on every build · CC BY 4.0.