Home › Sources and Rates
Sources and rates
Last checked 11 October 2026. When a rate changes, it changes here and in every calculator at once.
| Item | Value used | Source |
|---|---|---|
| Dearness Allowance / Relief | 60% from 1 January 2026 | Cabinet decision, PIB; Department of Expenditure OM |
| Pay matrix | Levels 1 to 18, 3% steps rounded to ₹100 | MoF Resolution 1-2/2016-IC (25 Jul 2016); CCS (RP) Rules 2016 |
| HRA | 30/20/10% (X/Y/Z), minimum ₹5,400/₹3,600/₹1,800 | DoE OM 2/4/2022-E.II B (7 Jul 2017, rates revised from 1 Jan 2024) |
| Transport Allowance | ₹7,200/₹3,600/₹1,350 in higher-TA cities; half elsewhere; plus DA | DoE OM 21/5/2017-E.II(B) (7 Jul 2017) |
| Pension | 50% of last pay or 10-month average; minimum ₹9,000; maximum ₹1,25,000 | CCS (Pension) Rules 2021, rule 44 |
| Commutation | Up to 40%; factor by age next birthday; restored after 15 years | CCS (Commutation of Pension) Rules; DoPPW OM 2 Sep 2008 |
| Gratuity ceiling | ₹25,00,000 (government); ₹20,00,000 (Gratuity Act) | DoPPW OM 30 May 2024; Payment of Gratuity Act 1972 |
| Unified Pension Scheme | 50% of 12-month average basic at 25 years; minimum ₹10,000; family 60% | PFRDA (Operationalisation of UPS under NPS) Regulations 2025; MoF notification 24 Jan 2025 |
| Income tax slabs (new regime) | Nil up to ₹4 lakh, then 5% to 30%; rebate up to ₹60,000 for income up to ₹12,00,000; standard deduction ₹75,000 | Finance Act 2025; Income-tax Act 2025; incometax.gov.in |
| Income tax slabs (old regime) | Nil up to ₹2.5 lakh (₹3 lakh at 60+, ₹5 lakh at 80+), 5%, 20%, 30%; standard deduction ₹50,000 | Finance Act; Income-tax Act 2025 |
| GST rates | 5%, 18% and 40% main rates from 22 Sep 2025 | 56th GST Council meeting (3 Sep 2025); CBIC |
| EPF | 12% employee and employer; wage ceiling ₹25,000 from 17 Sep 2026 (was ₹15,000) | EPF Scheme 1952; Cabinet decision 16 Sep 2026 |