💻 Freelancer Tax Calculator
Freelancers and professionals can pay tax on just 50% of gross receipts under Section 44ADA presumptive taxation — no expense records, no audit. Check which route saves you more for FY 2026-27.
Best Option
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44ADA Deemed Income (50% of receipts)₹0
Tax Under 44ADA (incl. cess)₹0
Taxable Income Under Actual Books₹0
Tax Under Actual Books (incl. cess)₹0
44ADA Eligibility—
44ADA is available to specified professionals (IT, consulting, design, legal, medical, engineering etc.) with gross receipts up to ₹75 lakh if 95%+ of receipts are digital (₹50 lakh otherwise). Rule of thumb: if your real expenses are under 50% of receipts, 44ADA wins. Under 44ADA, pay 100% advance tax in one installment by 15 March. GST registration is mandatory once service turnover crosses ₹20 lakh (export of services can be zero-rated with LUT). Business income gets no standard deduction. Estimates only — consult a CA.