This study examines taxpayers’ perceptions and preferences regarding the old and new tax regimes, with a focus on the factors influencing their regime selection decisions. The research explores awareness levels, behavioral aspects, satisfaction, and future intentions associated with both tax systems. Primary data were collected through structured surveys conducted in Rajkot, Jamnagar, and Kutch. A descriptive research design was adopted, and the collected data were analyzed using percentage analysis, mean score analysis, and Chi-square tests. The findings indicate that income level plays a significant role in influencing taxpayers’ choice of tax regime. The study also highlights the importance of financial considerations, deductions, and filing convenience in shaping taxpayer decisions.