28 LPA in-hand salary

Where 28 LPA sits in the tax slabs

Your taxable income under the new regime is ₹26,28,332. You pay ₹3,83,240 a year in income tax including the 4% cess, which is 13.7% of your CTC, and each further rupee of taxable income is taxed at 31.2%.

28 LPA in different states

Income tax is the same everywhere in India, but professional tax is set by each state, from nothing in Delhi, Haryana and Uttar Pradesh to ₹2,500 a year in Maharashtra and Karnataka. It is a small difference, but it is the only part of this calculation that changes when you move.

Old or new regime at 28 LPA

The new regime costs ₹3,83,240 a year in tax. For the old regime to cost less you would need to claim ₹7,68,141 more in deductions and exemptions than it already gives you (the ₹50,000 standard deduction, professional tax and your PF under section 123).

The capped deductions alone cannot get you there: the rest of section 123, the extra ₹50,000 for NPS, health insurance and home loan interest add up to at most ₹3,95,640. You would need an HRA exemption as well. Renting in Bengaluru or another of the eight 50% cities, with section 123, NPS and health insurance maxed out, the old regime starts to win at a rent of about ₹59,500 a month.

How the break-even changes across salaries, and how HRA works in the eight 50% cities.

If you get a hike

A 10% hike, to ₹30.8 L, adds ₹15,667 a month in hand; a 20% hike, to ₹33.6 L, adds ₹31,335 a month in hand. Work out your own hike, or the new CTC on your offer letter.

If your employer pays PF on your full Basic

Many employers cap PF at the statutory wage ceiling, which rose from ₹15,000 to ₹25,000 a month on 17 September 2026; that is what the figures above assume. If yours contributes on your full Basic of ₹1,16,667 a month instead, your in-hand falls to ₹1,71,184 a month, ₹19,502 less: your own contribution rises, and so does your employer's, which comes out of your CTC, partly offset by lower tax. In exchange ₹1,68,000 a year goes into your PF from your side, matched by your employer. Your payslip will say which applies. How the PF ceiling works.