Big Tax Relief for Married Couples? Budget 2026

Описание: Couple taxation in 2026 (often referred to as joint taxation for married couples) is a proposed change in how income tax could work for married couples, especially in India’s Union Budget 2026. It is not yet law, but has been widely discussed by tax experts and tax bodies like the Institute of Chartered Accountants of India (ICAI).

📌 What Couple Taxation (Joint Taxation) Means

Under the current Indian income-tax system, every individual is taxed separately, even after marriage — so both spouses file their own tax returns and pay tax individually.

Couple taxation or joint taxation means:
✅ A married couple can combine their incomes and file a single income-tax return together as a household unit.
✅ The total combined income of both spouses is taxed under a common set of tax slabs and exemption limits rather than each spouse being taxed separately.

It is proposed to be optional, meaning couples can choose:
🔹 the new joint taxation system, or
🔹 continue with the existing individual income tax system.

📊 Why This Is Being Proposed

Tax experts and ICAI suggest joint taxation could:
• Reduce tax burden for single-income families where only one spouse earns and the other has no or low income (because the basic exemption of the non-earning spouse becomes available).
• Use tax benefits more efficiently across the household.
• Simplify tax filing for families.

💡 How It Might Work (ICAI Proposal Example for India)

Under the suggested joint taxation slab structure:

Up to ₹8 lakh combined income — no tax

₹8 lakh–₹16 lakh — 5%

₹16 lakh–₹24 lakh — 10%

₹24 lakh–₹32 lakh — 15%

₹32 lakh–₹40 lakh — 20%

₹40 lakh–₹48 lakh — 25%

Above ₹48 lakh — 30%


(Slab figures are proposals connected to Budget discussions and may change if adopted into law.)

📝 Key Points You Should Know

✔ This is a proposal under discussion, not yet officially passed as tax law with effect in 2026.
✔ The joint taxation regime, if introduced, is expected to be optional so taxpayers can choose the system that gives them the best tax outcome.
✔ Benefits vary: while single-income families usually benefit, some dual-income families might pay more if combined income pushes them into higher tax brackets.

🌍 International Context

In some countries (like the USA), married couples already have a form of joint filing or joint assessment built into their tax systems.

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