3 LPA in-hand salary

Where 3 LPA sits in the tax slabs

Your taxable income under the new regime is ₹1,94,913: the salary less the ₹75,000 standard deduction. That is within the ₹12 lakh that the section 156 rebate makes tax-free, so the new regime charges no income tax at all. What you lose from your CTC is provident fund, ESI and the gratuity provision, not tax.

3 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 3 LPA

Neither regime charges income tax at this salary, so the choice makes no difference to your pay. The new regime is the default, and you would only consider the old one if your income rises.

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 ₹3.3 L, adds ₹2,090 a month in hand; a 20% hike, to ₹3.6 L, adds ₹3,971 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

Your Basic is ₹12,500 a month, under the PF wage ceiling, so it makes no difference whether your employer caps PF: 12% of your full Basic is already what you pay. How the PF ceiling works.