India CTC to In-Hand Salary
Split a CTC package into salary parts and see your monthly take-home pay after PF, professional tax and income tax.
India — Code on Social Security, 2020 (provident fund and gratuity), state professional tax laws and Income-tax Act, 2025 with the Finance Act, 2026. Rules in force on 10/24/2026.
Estimate for guidance only: check the official sources or a licensed professional before relying on it.
Related calculators: Income tax, new vs old regime · HRA exemption · Gratuity
Frequently asked questions
Why is my in-hand salary lower than CTC / 12?
CTC includes amounts you do not receive every month: the employer PF and the gratuity provision. Then the employee PF, professional tax and income tax are deducted from the gross salary.
What is the PF wage ceiling?
Since 17 September 2026 the statutory PF wage ceiling is ₹25,000 a month (before it was ₹15,000). On that wage the employee and the employer each pay 12%, up to ₹3,000 a month. Contributions on a higher basic are voluntary.
How much professional tax will I pay?
It depends on the state and the salary, and never exceeds ₹2,500 a year. Maharashtra and Karnataka charge ₹200 a month and ₹300 in February, Telangana and Andhra Pradesh up to ₹200 a month, and Delhi has none.
Which regime gives more take-home pay?
For most salaries the new regime, because income up to ₹12.75 lakh is tax-free for salaried people. The old regime can win with a high HRA exemption and full deductions; the page shows both taxes.
How the CTC to in-hand salary calculator works
This calculator turns the cost to company (CTC) in a job offer into the money that reaches your bank account each month. It is made for salaried employees in India, for job seekers comparing offers and for anyone reading a payslip who wants to know where the difference between CTC and take-home pay goes. A CTC is built from basic salary, house rent allowance (HRA), a special allowance that takes the balance, the employer's provident fund (PF) contribution and, in many companies, a gratuity provision that is paid only when you leave.
The method follows the rules of tax year 2026-27. Basic salary is a percentage of the CTC and HRA a percentage of the basic. The employee and the employer each pay 12% to the provident fund (Code on Social Security, 2020) on basic pay up to the ₹25,000 monthly wage ceiling in force since 17 September 2026, or on the full basic if you choose that. Gratuity is provisioned at 15/26 of a month's basic per year, about 4.81% of the basic. The special allowance is the balance of the CTC. Professional tax follows the state schedule and never exceeds ₹2,500 a year. Income tax uses the 2026-27 slabs of the regime you choose.
Example: a ₹12 lakh CTC in Karnataka with the default structure gives a basic of ₹6,00,000, HRA of ₹3,00,000, employer PF of ₹36,000 (+ ₹3,000 EDLI/EPF admin), a gratuity provision of ₹28,846.15 and a special allowance of ₹2,32,153.85. In the new regime there is no income tax, so the in-hand salary is ₹91,137.82 a month. This is an estimate: employers structure the CTC differently, and bonuses, variable pay and perquisites are not included. Check your offer letter and payslip.
Since the Code on Social Security, 2020 came into force on 21 November 2025, PF and gratuity use the Code wages: when basic pay is less than half of the total pay, the excess allowances are added back to the wages. On top of its 12% PF the employer pays EDLI insurance (0.5% of wages up to the ceiling) and EPF administrative charges (0.5% of PF wages), and both come out of the CTC. The ₹25,000 PF ceiling applies from 17 September 2026; until 16 September 2026 it was ₹15,000.