# Surcharge Calculator FY 2026-27 with Marginal Relief > Surcharge calculator for FY 2026-27: surcharge on income above INR 50 lakh, INR 1 crore, INR 2 crore and INR 5 crore, with marginal relief at each threshold. Source: https://trykosh.com/tools/surcharge-calculator Free tool - Income tax # Income tax surcharge calculator with marginal relief For incomes above INR 50 lakh: see your surcharge band, how much marginal relief saves you at the threshold, and your total tax with cess. Rules checked 25 October 2026Free - no sign-upRuns in your browser Surcharge INR 1,14,000 10% band Tax on slabs INR 11,40,000 Surcharge at 10% INR 1,14,000 Marginal relief INR 0 Surcharge payable INR 1,14,000 Total tax with cess INR 13,04,160 Surcharge bands, new regime Taxable income above Rate INR 50 lakh 10% INR 1 crore 15% INR 2 crore 25% ## Upload your statement and Kosh does this for you. Upload a bank statement or salary slip and Kosh works out your tax under both regimes from your real numbers, finds the deductions you're missing and reminds you before every deadline. [Start free](/signup?via=tool-surcharge-calculator) ## How the surcharge calculator works Surcharge is an extra tax on the tax of high earners. It's 10% when taxable income is above INR 50 lakh, 15% above INR 1 crore and 25% above INR 2 crore. The old regime adds a 37% band above INR 5 crore; the new regime caps surcharge at 25%. Crossing a threshold applies the higher rate to your whole tax, not just the excess. To stop that causing absurd jumps, marginal relief limits the increase: your tax plus surcharge can't exceed the tax at the threshold plus the income above it. On equity capital gains and dividends, surcharge is capped at 15% whatever your income. This calculator handles slab income; add capital gains separately. Tax + surcharge ≤ tax (with surcharge) at the threshold + (income − threshold) ## Worked example: Taxable income of INR 51 lakh At INR 51 lakh, slab tax in the new regime is INR 11.1 lakh and a straight 10% surcharge would add INR 1,11,000. But crossing INR 50 lakh by INR 1 lakh can't cost more than INR 1 lakh, so marginal relief of INR 41,000 brings the surcharge to INR 70,000. Total tax with cess is INR 12,27,200. Surcharge INR 70,000 10% band Tax on slabs INR 11,10,000 Surcharge at 10% INR 1,11,000 Marginal relief INR 41,000 Surcharge payable INR 70,000 Total tax with cess INR 12,27,200 [Load this example into the calculator ->](?taxable=5100000#calculator) ## Good to know - Cess of 4% applies on tax plus surcharge. - Surcharge on LTCG, STCG on listed equity and dividends never exceeds 15%. - Employer NPS of up to 14% of basic in the new regime can pull taxable income back under INR 50 lakh. ## Frequently asked questions What are the surcharge rates for FY 2026-27? 10% above INR 50 lakh, 15% above INR 1 crore, 25% above INR 2 crore. In the old regime only, 37% above INR 5 crore. Is surcharge calculated on income or on tax? On tax. A 10% surcharge on a tax bill of INR 11 lakh is INR 1.1 lakh, before marginal relief and cess. What is marginal relief on surcharge? A cap that stops the extra tax from crossing a surcharge threshold exceeding the extra income. If your income is INR 50.5 lakh, tax plus surcharge can rise by at most INR 50,000 over the tax at INR 50 lakh. ## Sources and assumptions - [Income Tax Department](https://www.incometax.gov.in/) Rules and rates last checked on 25 October 2026. Results are estimates for planning and education, not tax, legal or investment advice. Kosh is an educational financial planning tool by Primedepth Labs. It is not a SEBI-registered investment adviser and does not offer personalised investment advice, hold your money or execute trades. Markets carry risk; read scheme documents carefully and consult a registered adviser before acting.