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Enter CTC
Annual CTC₹10,00,000
New tax regime assumed (no deductions). Use Income Tax Calculator for old regime comparison.
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Salary Breakup
ComponentAnnualMonthlyNote
Basic Salary₹4,00,000₹33,33340% of CTC
HRA₹2,00,000₹16,66750% of Basic
Special Allowance₹3,32,760₹27,730Balancing component
Gross Salary₹9,32,760₹77,730CTC − Employer PF − Gratuity
(−) Employee PF₹48,000₹4,00012% of Basic
(−) Professional Tax₹2,400₹200~₹200/month
(−) Income Tax (New Regime)₹31,965₹2,664Estimated, no deductions
Net Take-Home Salary₹8,50,395₹70,866Monthly in-hand
Monthly In-Hand Salary
₹70,866
Annual: ₹8,50,395
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Annual CTC
₹10,00,000
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Gross Salary
₹9,32,760
Net In-Hand (Monthly)
₹70,866
CTC vs In-Hand
Gross = CTC − Employer PF − Gratuity
In-Hand = Gross − Employee PF − PT − Tax
Employer PF = 12% of Basic
Employee PF = 12% of Basic
PT = Professional Tax (~₹200/mo)
💡Quick Salary Tips
CTC ≠ Gross ≠ In-Hand. CTC includes employer PF and gratuity which you never see in your account. Gross is CTC minus these. In-Hand is Gross minus employee PF, professional tax and income tax.
Compare offers on in-hand, not CTC. Two ₹12 lakh CTC offers from different companies can have very different in-hand salaries depending on salary structure and benefits.

The CTC vs In-Hand Gap — Why It Is Always Larger Than You Think

For a ₹10 lakh CTC, most salaried employees expect around ₹83,000/month in-hand. The reality is typically ₹65,000–₹72,000. The gap comes from three deductions: Employer PF (₹4,800/month at ₹10L CTC) and Gratuity provision (₹1,604/month) reduce your gross before you even see it. Then Employee PF (₹4,800/month) and Income Tax (variable) reduce your in-hand further. Understanding this math before accepting a job offer prevents nasty surprises.

How Indian Companies Structure CTC

Most private sector companies structure CTC as: Basic (40–50% of CTC) + HRA (40–50% of basic) + Special Allowance (balancing component) + Employer PF (12% of basic) + Gratuity (4.81% of basic). Some also include LTA (₹25,000–50,000/year), meal coupons (₹26,400/year — tax-free under old regime), performance bonuses and medical insurance premiums. The Special Allowance is fully taxable and is simply whatever remains after adding up all other components.

New Tax Regime vs Old Regime for Salaried Employees

This calculator uses the new tax regime (default from FY 2023-24). Under the new regime, you get lower slabs but lose HRA, 80C, 80D and LTA deductions — only the ₹75,000 standard deduction applies. For someone with significant rent and maximum 80C investments, the old regime may save more tax. Use our Income Tax Calculator to compare both regimes with your specific deductions.

How to Negotiate a Better CTC Structure

Not all CTCs are equal — structure matters as much as the number. Ask for higher basic if you plan to claim HRA and want higher gratuity. Ask for meal coupons (Sodexo/Zeta) — up to ₹26,400/year is tax-free under the old regime. Ask for NPS employer contribution under 80CCD(2) — fully deductible without any limit and not part of 80C. Avoid over-weighting variable pay in your CTC if you need predictable monthly income. Calculate any offer's in-hand impact here before negotiating.

What the CTC Calculator Does Not Include

This calculator uses industry-standard percentages (Basic = 40% of CTC, HRA = 50% of Basic) as defaults — your actual structure will vary by employer. It also does not account for: performance bonuses (variable, paid quarterly/annually), ESOPs or RSUs, company-provided housing or car (perquisite value), reimbursements (phone, internet, fuel) which are expense-based and not part of standard CTC. For your actual tax liability with all deductions, use our HRA Calculator and Income Tax Calculator together.

Verified by ToollyX Team · Last updated June 2026

Frequently Asked Questions

Disclaimer: CTC breakup percentages are based on common industry standards. Actual salary structure varies by employer. Tax calculations use the new tax regime without deductions. Consult your HR department and a tax advisor for your specific situation.