Senior Citizen Income Tax Slabs Explained

Who Qualifies as a Senior Citizen and Super Senior Citizen?

Before jumping to the income tax slabs as per the old and new regimes, understand who qualifies as a senior citizen and a super senior citizen. As per the Income Tax Act, resident individuals are classified into three groups.

• Individuals below the age of 60 years.
• Senior Citizens: Resident individuals between the age of 60 and 80 years are considered senior citizens.
• Super Senior Citizens: Resident individuals above the age of 80 years are considered super senior citizens.

Under the old tax regime, resident senior citizens and super senior citizens were offered a basic tax exemption of ₹3 lakhs and ₹5 lakhs, respectively. No such exemption is available under the new tax regime 2025-26. However, resident senior citizens and super senior citizens have the option to choose between the old and new tax regimes while filing their income tax.

Income Tax Slab as per the Old Regime

As per the old tax regime, the following are the income tax slabs and rates for senior citizens above the age of 60 years for FY 2025-26.

As per the old tax regime, the following are the income tax slabs and rates for super senior citizens above the age of 80 years for FY 2025-26.

Both senior and super senior citizens have the option to choose which tax regime they want to avail.

Income Tax Slab as per the New Regime

On February 1 2025, the budget was declared, and a new tax regime was introduced where no income tax is applicable on annual income below ₹12.75 lakhs (including standard deductions) for salaried taxpayers.

The following are the income tax slabs and rates for senior citizens and super senior citizens for FY 2025-26 as per the new tax regime.

Can Senior Citizens & Super Senior Citizens Expect Tax Relief in Budget 2026?

The basic tax exemption and other deductions offered to senior citizens and super senior citizens in the old regime were revoked under the new regime, giving the same basic tax exemptions to 60+ year olds as the young taxpayers.

Senior citizens' healthcare requirements are more than those of young taxpayers, increasing their cost of living. Hence, experts call for medical deductions, special income tax slabs or lower tax rates for senior citizens in the upcoming Union Budget 2026 to provide relief to senior taxpayers.