Marginal Relief Calculator

Calculate marginal relief on surcharge for income exceeding specified limits. Understand how marginal relief reduces your tax burden when income slightly exceeds the surcharge threshold.

Enter Your Details

Fill in the fields below to calculate marginal relief on surcharge

Financial Year

Taxpayer Type Surcharge rates and thresholds vary by taxpayer type

Income Details

Taxable Income (Annual)

₹

Your total taxable income after all deductions

Income Tax (Before Surcharge)

₹

Income tax calculated before adding surcharge

Surcharge & Marginal Relief

Surcharge Thresholds:
• ₹50 Lakh – 10% surcharge
• ₹1 Crore – 15% surcharge
• ₹2 Crore – 25% surcharge
• ₹5 Crore – 37% surcharge
Marginal Relief: Tax + Surcharge ≤ Tax on threshold income

Your Marginal Relief Results

Enter your taxable income and tax amount to calculate marginal relief on surcharge.

Surcharge calculation Marginal relief eligibility Tax comparison Effective tax rate

Surcharge Rates (Individuals)

Income > ₹50 Lakh10%
Income > ₹1 Crore15%
Income > ₹2 Crore25%
Income > ₹5 Crore37%

Health & Education Cess @ 4% applies on total tax

Marginal Relief Concept

When ApplicableIncome slightly above threshold
Relief AmountExcess income ÷ surcharge rate
LimitTax after relief ≤ Tax at threshold
BenefitPrevents sudden tax spike

Marginal relief ensures tax doesn't exceed income increase