Tax & Salary · Reviewed 7 October 2026

Freelancer Presumptive Tax Calculator

Estimate income tax for an eligible resident professional.

Free to useNo signupRuns in your browser
Your inputs
Your result

Estimate based on your inputs and stated assumptions. It is not a guarantee of returns, rates, eligibility or tax outcome.

Methodology by Finpockett · See how calculators are built and checked

Worked example

A starting scenario, with the assumptions shown

These are the calculator’s starting inputs, used to illustrate the method. They are not a recommended plan. Changing the inputs above updates the interactive result; this example remains a fixed reference.

View the example inputs
Resident individual with eligible profession/business?Yes
Eligible electronic/non-cash receipts₹20,00,000
Cash and other receipts₹0
Higher profit declared (zero for minimum)₹0
Actual cash expenses (net-cash display only)₹5,00,000
Tax regimeNew regime
Eligible old-regime deductions₹0
ResultIllustrative value
Estimated income tax₹0
Gross receipts₹20,00,000
Presumptive/declaration income used₹10,00,000
Cash retained after entered expenses and tax₹15,00,000

Resident individual in a specified eligible profession; 50% minimum income or higher declaration. ₹75 lakh threshold only with ≤5% cash, otherwise ₹50 lakh. No salary standard deduction. Other income, losses, LLPs/partnership tax and special-rate income excluded.

Understand the calculation

What is a Freelancer Presumptive Tax Calculator?

Estimate income tax for an eligible resident professional. 44ADA legacy scope; eligible specified profession, individual only, cash thresholds and receipt caps apply.

Use the inputs that describe your actual situation. Change one assumption at a time, compare the results, and read the scope note alongside the number. The tool calculates a stated scenario; it does not decide whether an investment, policy or tax treatment is suitable for you.

Method and assumptions

Income = higher of declared profit or 50% of receipts

44ADA legacy scope; eligible specified profession, individual only, cash thresholds and receipt caps apply.

Read the result with these boundaries

44ADA legacy scope; eligible specified profession, individual only, cash thresholds and receipt caps apply.

Check the inputs before acting

Confirm actual costs, dates, eligible amounts and product terms from your records. Compare a conservative case and an adverse case rather than relying on the default inputs. A result can change substantially when return, tax, contribution or cost assumptions change.

Frequently asked questions

What does this tool calculate?

Estimate income tax for an eligible resident professional. Income = higher of declared profit or 50% of receipts

What is outside its scope?

44ADA legacy scope; eligible specified profession, individual only, cash thresholds and receipt caps apply.

Are the default inputs a recommendation?

No. Defaults are worked scenarios. Use your own verified amounts and test more than one assumption.

For educational and illustrative use only. Verify current rates, rules and eligibility with the relevant official source before making a financial decision.