HUF Tax Calculator FY 2026-27

HUF Tax Calculator for FY 2026–27

Use this free HUF tax calculator to estimate the income-tax payable by a Hindu Undivided Family under the new or old tax regime for income earned from 1 April 2026 to 31 March 2027. It calculates slab tax, surcharge with marginal relief, 4% cess and the final rounded liability.

HUF Tax Calculator

Estimate an HUF's Tax Year 2026–27 liability on ordinary slab-rate income. This is not a calculator for transferring a member's personal income to an HUF.

Gross ordinary HUF income (₹)Rent, interest or business income legally belonging to the HUF

Eligible deductions under selected regime (₹)Enter only deductions available to this HUF and regime

Estimated HUF Tax Payable

₹0

Taxable income₹0

Slab income-tax₹0

Surcharge after marginal relief₹0

Marginal-relief reduction₹0

Health and Education Cess at 4%₹0

Effective rate on gross income0%

Rebate statusNot available to an HUF

Planning estimate for ordinary slab-rate income only. Final tax is rounded to the nearest ₹10.

Reviewed on July 13, 2026 using the Income-tax Act, 2025 as amended by the Finance Act, 2026 and current Income Tax Department guidance.

A Hindu Undivided Family is assessed as a taxpayer separate from its Karta and members. The HUF can have income from property, investments or a business that legally belongs to it, claim eligible deductions and choose the applicable tax regime subject to the law. The calculator estimates the HUF's own liability; it does not assume that a member's salary or personal assets automatically become HUF income.

Quick answer: For Tax Year 2026–27, an HUF can use the new-regime slabs beginning with nil tax up to ₹4 lakh or opt for the old-regime slabs beginning with a ₹2.5 lakh basic exemption. Unlike a resident individual, an HUF cannot claim the Section 156 rebate formerly known as Section 87A.

How to use the HUF tax calculator

1. Select the new or old tax regime.
2. Enter ordinary slab-rate income legally belonging to the HUF.
3. Enter only deductions available to that HUF under the selected regime.
4. Review taxable income, slab tax, surcharge, marginal relief, cess and final tax.
5. Calculate special-rate income and other excluded items separately with professional advice.

New tax regime slabs for an HUF in FY 2026–27

Taxable HUF income	Income-tax rate
Up to ₹4,00,000	Nil
₹4,00,001 to ₹8,00,000	5%
₹8,00,001 to ₹12,00,000	10%
₹12,00,001 to ₹16,00,000	15%
₹16,00,001 to ₹20,00,000	20%
₹20,00,001 to ₹24,00,000	25%
Above ₹24,00,000	30%

The new regime is the default regime for an HUF. An eligible HUF may choose the old regime in accordance with the applicable option and return-filing rules. Deductions are more restricted under the new regime, so enter only amounts specifically allowed for your facts.

Old tax regime slabs for an HUF

Taxable HUF income	Income-tax rate
Up to ₹2,50,000	Nil
₹2,50,001 to ₹5,00,000	5%
₹5,00,001 to ₹10,00,000	20%
Above ₹10,00,000	30%

An HUF does not receive the higher old-regime basic exemption available to resident senior or super-senior individuals. Its old-regime basic exemption remains ₹2.5 lakh.

No individual rebateThe Section 156 rebate is limited to a resident individual and is not available to an HUF.

4% cess appliesHealth and Education Cess is added after income-tax and any surcharge or marginal relief.

How the HUF tax calculation works

Taxable HUF income = gross ordinary HUF income − eligible deductions under the selected regime

Estimated final tax = slab tax + surcharge after marginal relief + 4% cess

Surcharge begins when taxable income exceeds ₹50 lakh. This tool applies the ordinary-income surcharge bands and marginal relief at the ₹50 lakh, ₹1 crore and ₹2 crore thresholds. Under the old regime, it also includes the 37% surcharge band above ₹5 crore. The maximum new-regime surcharge is 25%.

HUF tax example at ₹6 lakh

Assume an HUF has ₹6 lakh of ordinary income and no deduction. Under the new regime, the first ₹4 lakh is nil and the next ₹2 lakh is taxed at 5%. Income-tax is ₹10,000, cess is ₹400 and estimated final tax is ₹10,400.

Under the old regime, tax is ₹12,500 on income from ₹2.5 lakh to ₹5 lakh and ₹20,000 on the next ₹1 lakh. Income-tax is ₹32,500, cess is ₹1,300 and estimated final tax is ₹33,800. No individual rebate is applied in either calculation.

What income can belong to an HUF?

Depending on the facts and supporting records, HUF income may include rent from ancestral or HUF-owned property, returns on HUF investments, and profit from a business carried on with HUF assets. Ownership, source of funds, books, bank records and legal documentation matter. Merely using an HUF bank account does not convert a member's personal income into HUF income.

Clubbing-rule warning: If an individual transfers personal property to the HUF without adequate consideration, income from that converted property can be deemed the individual's income under Section 99(3). Do not use this tool to assume that salary, professional earnings or transferred personal assets can be freely routed through an HUF for a lower tax bill.

Deductions and regime choice

The old regime generally preserves a wider range of eligible deductions, while the new regime offers wider lower-rate slabs with restricted deductions. Actual eligibility can depend on the nature of the payment, asset, income and taxpayer. Enter only deductions supported by the current law and the HUF's records; do not enter a member's personal deduction as an HUF deduction.

An HUF with business or professional income should also check the conditions and timing for opting out of the default regime. Regime selection can have procedural consequences beyond the numerical comparison, so filing advice may be useful.

What this calculator does not include

• Capital gains, lottery winnings, virtual digital assets and other special-rate income.
• Agricultural-income rate integration.
• Alternate Minimum Tax, foreign tax credit or relief under a tax treaty.
• Interest, fee, penalty, TDS/TCS credit or advance-tax instalment calculation.
• Income clubbed back to an individual or another taxpayer.

Related tax tools

Income Tax Calculator Old vs New Tax Regime Section 87A Rebate Calculator Advance Tax Calculator Capital Gains Tax Calculator TDS on Salary Calculator

Frequently asked questions

What is an HUF for income-tax purposes?

A Hindu Undivided Family is assessed as a separate taxpayer, distinct from its Karta and members. Its income, deductions and return are computed in the HUF's own capacity.

What is the HUF basic exemption limit in FY 2026–27?

Under the new regime, the first ₹4 lakh of ordinary taxable income falls in the nil-rate slab. Under the old regime, the HUF basic exemption is ₹2.5 lakh.

Can an HUF claim the Section 87A rebate?

No. The current corresponding rebate in Section 156 is expressly available to a resident individual, not to an HUF.

Is the new tax regime the default for an HUF?

Yes. Section 202 applies the new regime by default to an individual, HUF and certain other taxpayers, subject to the available opt-out rules.

Can an HUF choose the old tax regime?

An eligible HUF can opt out of the default regime subject to the applicable conditions, form and return-filing timelines. Business-income cases should check the procedural restrictions carefully.

Does an HUF get a senior-citizen exemption limit?

No. The age of the Karta or members does not give an HUF the higher old-regime basic exemption available to certain resident individuals.

Can salary income be shown as HUF income?

A member's salary or professional income does not become HUF income merely because it is deposited into an HUF account. Income ownership and clubbing rules must be examined on the facts.

Can rent be HUF income?

Rent can be HUF income when the underlying property legally belongs to the HUF. Title, source of acquisition and supporting records should substantiate the treatment.

Does this calculator include surcharge and cess?

Yes. It estimates surcharge on ordinary income, applies marginal relief at the supported thresholds and then adds 4% Health and Education Cess.

Why are capital gains excluded?

Capital gains and other special-rate income use separate rate and surcharge rules. Combining them with ordinary slab income in this simplified tool could produce a misleading result.

Official sources

• Income Tax Department – Tax Year 2026–27 rates, surcharge and cess
• Income Tax Department – Section 202 new-regime slabs and option
• Income Tax Department – Section 156 rebate for resident individuals
• Income Tax Department – Individual and HUF benefits allowable
• Income Tax e-Filing Portal – return and tax guidance for an HUF
• CBDT – Income-tax Act, 2025 as amended by Finance Act, 2026

Disclaimer: This calculator is an educational planning estimate, not tax, legal, HUF-formation or return-filing advice. Actual liability depends on ownership, income classification, deductions, regime-option compliance, clubbing provisions and other facts. Verify the result on the official portal or consult a qualified tax professional.