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Freelancer / Consultant Tax Calculator

Updated July 2026 Estimate your income tax as a freelancer or consultant — using either the Section 44ADA presumptive scheme (50% deemed profit) or your actual expenses.
Freelancer Tax Calculator

Frequently Asked Questions

Who can use Section 44ADA presumptive taxation?

Specified professionals (doctors, lawyers, engineers, architects, accountants, technical consultants, IT professionals and similar) with gross receipts up to ₹75,00,000 (₹50,00,000 if more than 5% of receipts are in cash).

What is deemed profit under 44ADA?

50% of gross receipts is deemed as taxable profit, regardless of your actual expenses — this can be beneficial if your real expenses are below 50% of receipts.

Should I use presumptive taxation or actual expenses?

If your genuine business expenses are less than 50% of receipts, presumptive taxation usually results in lower tax. If expenses are higher, filing under actual expenses (with proper books) may be better.

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