Priya left a ₹12L CTC role in Hyderabad for a ₹15L offer in Pune. She calculated: ₹15L minus ₹12L = ₹3L more per year, so roughly ₹25,000 extra every month. First payslip arrived. Monthly credit: ₹1,00,308. She had been getting ₹85,395 at the old job. The actual jump: ₹14,913/month. The missing ₹10,000 went straight to income tax - specifically the disappearance of the Section 87A rebate that had kept her tax at zero.
15 Lakh CTC Take-Home Salary 2025-26: ₹1,00,308/Month In-Hand Breakdown
Quick AI Summary
- 15 lakh CTC gives ₹1,00,308/month in-hand under new regime (50% basic, Karnataka)
- The Section 87A rebate disappears at this income level - income tax jumps to ₹77,832/year vs zero at 12L CTC
- Employer PF ₹90,000 and gratuity ₹36,075 are inside the ₹15L CTC but never reach your account
- IT services structure (40% basic) gives ₹1,03,581/month - ₹3,273 more because employee PF deduction is smaller
- New regime wins for almost everyone at 15L CTC; you’d need ₹4.97L in old regime deductions to break even
AI-assisted summary, manually reviewed and locked. Not regenerated on each visit. Read the full article for the actual analysis and tables.
What ₹15 lakh CTC actually contains
Standard 50% basic structure at ₹15L:
| Component | Annual | Monthly |
|---|---|---|
| Basic salary | ₹7,50,000 | ₹62,500 |
| HRA (50% of basic, metro) | ₹3,75,000 | ₹31,250 |
| Special allowance | ₹2,48,925 | ₹20,744 |
| Employer PF (12% of basic) | ₹90,000 | ₹7,500 |
| Gratuity provision (4.81%) | ₹36,075 | ₹3,006 |
| Total CTC | ₹15,00,000 | ₹1,25,000 |
Employer PF plus gratuity = ₹1,26,075. That amount is inside the ₹15L CTC number, but it never appears in your bank account.
Take-home calculation: new regime
₹1,00,308
Monthly in-hand from ₹15L CTC (new regime, Karnataka, 50% basic)
FY 2025-26 - income tax ₹77,832/year
| Item | Annual | Monthly |
|---|---|---|
| Gross salary (excl. employer PF + gratuity) | ₹13,73,925 | ₹1,14,494 |
| Less: Employee PF | ₹90,000 | ₹7,500 |
| Less: Professional tax (Karnataka) | ₹2,400 | ₹200 |
| Less: Income tax (new regime) | ₹77,832 | ₹6,486 |
| In-hand | ₹12,03,693 | ₹1,00,308 |
Tax working (new regime): Gross ₹13,73,925 minus standard deduction ₹75,000 = taxable ₹12,98,925. Slabs: nil (0-4L) + ₹20,000 (4-8L at 5%) + ₹40,000 (8-12L at 10%) + ₹14,839 (12-12.99L at 15%) = ₹74,839 + 4% cess ₹2,994 = ₹77,832/year.
The rebate cliff at ₹15L CTC
This is the number most people at ₹15L CTC miss. At ₹12L CTC, taxable income (under a standard product-company structure) lands at about ₹10.24L. Tax on that: roughly ₹42,000. Section 87A gives a rebate up to ₹60,000 for incomes at or below ₹12L taxable, so the entire tax gets wiped out. Tax paid: zero.
At ₹15L CTC with 50% basic, taxable income = ₹12,98,925. That is just above the ₹12L rebate ceiling. Rebate: nil. Tax: ₹77,832.
So you earn ₹3L more in CTC. You pay ₹77,832 more in tax. After PF, the net gain in annual take-home is about ₹1.79L, or ₹14,913/month. That is the real answer to “how much does a ₹15L offer add?”
IT services vs product company structure
A lot of ₹15L packages in IT services firms use 40% basic rather than 50%. The split affects both EPF deduction and your tax.
| Component | 40% basic (IT services) | 50% basic (product company) |
|---|---|---|
| Basic salary | ₹6,00,000 | ₹7,50,000 |
| HRA | ₹3,00,000 | ₹3,75,000 |
| Special allowance | ₹4,99,140 | ₹2,48,925 |
| Employee PF | ₹72,000/yr | ₹90,000/yr |
| Monthly take-home (KA) | ₹1,03,581 | ₹1,00,308 |
The 40% basic structure delivers ₹3,273 more per month, primarily because employee PF deduction is ₹18,000 less per year. The tradeoff: lower PF corpus and lower gratuity at exit.
City-wise take-home at ₹15L CTC
Under the new regime, city affects only professional tax. HRA exemption plays no role here.
| City | PT (annual) | Monthly in-hand |
|---|---|---|
| Delhi (no PT) | ₹0 | ₹1,00,508 |
| Bengaluru / Hyderabad | ₹2,400 | ₹1,00,308 |
| Mumbai | ₹2,500 | ₹1,00,300 |
| Chennai / Kochi | ₹2,496 | ₹1,00,300 |
The range is tight, just ₹208/month between the best and worst city. If you’re on the old regime and paying rent, city choice matters far more because of HRA exemption differences. On the new regime, it’s academic.
Old regime vs new regime at ₹15L
New regime almost always wins here. To break even with the old regime, your total deductions would need to cross ₹4.97L. In practice:
| Old regime deduction | Maximum |
|---|---|
| Standard deduction | ₹50,000 |
| 80C (PF + ELSS + PPF etc.) | ₹1,50,000 |
| 80D (health insurance) | ₹25,000 |
| NPS 80CCD(1B) | ₹50,000 |
| HRA exemption (metro, ₹25K rent) | ~₹2,25,000 |
| Total possible | ~₹4,50,000 |
Even maxing every deduction, the old regime falls short of the ₹4.97L threshold needed to beat the new regime. Unless you have a large home loan interest claim on top of all of the above, new regime is your pick at ₹15L CTC.
Use the old vs new tax regime calculator with your actual deduction numbers to confirm.
Variable pay at ₹15L CTC
A growing number of ₹15L offers split as ₹13L fixed + ₹2L variable, especially in product, consulting, and BFSI roles. With ₹13L fixed:
- Monthly fixed gross: ~₹1,19,154
- Employee PF: ₹7,500 (on ₹62,500 basic)
- Tax: roughly ₹40,000/year = ₹3,333/month (taxable income drops to ~₹10.99L, partial rebate via 87A if below ₹12L)
- Monthly take-home: approximately ₹87,000-₹91,000
The ₹2L variable comes as a lump sum once or twice a year. Budget on the fixed part; treat variable as bonus savings.
Related calculators
- Take-Home Salary Calculator - enter your exact structure and city
- Income Tax Calculator (FY 2025-26) - slab-by-slab breakdown with surcharge
- Old vs New Tax Regime - find which regime saves more with your deductions
- HRA Exemption Calculator - calculate exact HRA benefit by city and rent amount
- EPF Calculator - project your PF corpus over 10-20 years
Also see: 12 lakh CTC in-hand breakdown for the zero-tax picture, and 20 lakh CTC breakdown for the next step up.
CTC salary ladder
| CTC | Monthly take-home | Tax / year |
|---|---|---|
| ₹5L | ₹35,465 | Zero |
| ₹6L | ₹42,598 | Zero |
| ₹7L | ₹49,730 | Zero |
| ₹8L | ₹56,863 | Zero |
| ₹9L | ₹63,996 | Zero |
| ₹10L | ₹71,129 | Zero |
| ₹11L | ₹78,262 | Zero |
| ₹12L | ₹85,395 | Zero |
| ₹15L | ₹1,00,308 | ₹77,832 |
| ₹18L | ₹1,18,134 | ₹1,20,699 |
| ₹20L | ₹1,29,339 | ₹1,57,435 |
| ₹25L | ₹1,56,134 | ₹2,63,868 |
| ₹30L | ₹1,80,693 | ₹3,97,129 |
| ₹35L | ₹2,04,451 | ₹5,40,017 |
| ₹40L | ₹2,28,208 | ₹6,82,906 |
| ₹45L | ₹2,51,965 | ₹8,25,794 |
| ₹50L | ₹2,75,722 | ₹9,68,682 |
All figures: new regime, Karnataka PT, 50% basic structure, FY 2025-26. Use Take-Home Calculator for your exact CTC and structure.
Sources
- Income Tax Act 1961: Section 115BAC - new regime slabs, Finance Act 2025 (standard deduction ₹75,000)
- Section 87A: rebate up to ₹60,000 for taxable income at or below ₹12,00,000 (new regime)
- EPFO: 12% employee + 12% employer PF contribution on basic salary
- Payment of Gratuity Act 1972: 4.81% gratuity provision formula