The Union Budget 2026 adopts continuity in direct taxation for the middle class, offering no changes to slabs or new relief measures, focusing instead on indirect benefits and long-term growth drivers. The standard deduction remains Rs 75,000 in the new regime, combined with Rs 12 lakh tax-free threshold allowing tax-free income up to Rs 12.75 lakh annually. No restructuring of slabs or additional deductions announced for salaried individuals. Key indirect relief includes TCS reduction on overseas tour packages, education, and medical remittances to 2% from higher rates like 5% or 20%, easing burdens for families sending children abroad or seeking treatment. Duty exemptions on 17 cancer medicines and duty-free personal imports for seven rare diseases medicines make critical healthcare more affordable.

Cheaper components for microwaves, TV equipment, leather goods, footwear reduce prices everyday items. The budget emphasizes job creation through record capital expenditure exceeding Rs 12 lakh crore in infrastructure, tourism, railways, logistics, technology—indirectly supporting middle-class employment prospects. No broad consumption stimulus, contained revenue spending reflecting fiscal prudence. Experts note the budget may fail to cheer average salaried middle-class taxpayer expecting direct relief post-last year's measures. Comparisons highlight retention previous regime structure. In my view, measured approach—indirect savings healthcare manufactured goods plus job focus via capex vibe practical long-term, though direct tax relief absence vibe disappointment many hoping boost disposable income. Hoping growth momentum translates tangible benefits middle class through employment cheaper essentials.

Vibe View: The vibe of Budget 2026 for the middle class is steady but underwhelming, like getting practical indirect help when you were hoping for a big direct boost to your wallet—it's got that "something but not enough" energy many salaried folks feel year after year. No slab changes standard deduction same vibe continuity no surprises, tax-free up to Rs 12.75 lakh vibe decent but familiar. TCS cut overseas remittances vibe thoughtful relief families education medical abroad vibe easing real burdens. Cheaper cancer rare disease medicines duty exemptions vibe compassionate healthcare access vibe huge for affected families. Manufactured goods components vibe everyday savings microwaves electronics vibe subtle price drops. Job creation record capex vibe indirect long-term hope infrastructure tourism railways logistics tech vibe potential employment opportunities. No broad consumption stimulus vibe missed chance direct spending power boost middle class hoped. Overall vibe prudent responsible fiscal discipline but average taxpayer vibe left wanting more direct cheer. Positive vibe healthcare manufactured relief plus growth focus. Hoping vibe translates jobs cheaper essentials lifting middle class without heavy reliance future promises.