TOOL

Freelancer Tax Calculator

Enter your gross receipts. See your tax under both regimes with the 44ADA 50% deemed profit.

Your Details

Gross Receipts (₹ / year)

Cash Receipts (%)

0% (all digital) 0% 100% (all cash)

80CCD(1B) NPS (₹, old regime)

80C Investments (₹) — Old Regime Only

80D Health Insurance (₹) — Old Regime Only

Your Tax Calculation

Gross Receipts —

44ADA Deemed Profit (50%) —

Cash / Digital Split —

NEW REGIME

Deductions allowedNone (s.115BAC)

Taxable income—

87A rebate—

Tax + 4% cess—

OLD REGIME

Deductions allowed80C + 80D + 80CCD(1B)

Taxable income—

87A rebate—

Tax + 4% cess—

New Regime saves you

—

ADVANCE TAX DEADLINE

15 March 2027 — Single Installment

44ADA users pay entire estimated tax in one shot

What each input means

Gross receipts — total money you invoiced and received this FY, before any expenses. This is the 44ADA base.
Cash receipts % — the share received as cash. At 5% or less you keep the ₹75 lakh limit; above 5% it drops to ₹50 lakh.
80CCD(1B) NPS — up to ₹50,000, old regime only. The new regime allows no Chapter VI-A deduction here except employer NPS, which freelancers typically do not have.
80C / 80D — old-regime-only deductions on top of the deemed profit.

What this is doing

The engine halves your receipts into deemed profit (s.44ADA's 50% rule), then runs that profit through both regimes' slabs with the 87A rebate. New regime uses deemed profit with no 80CCD(1B); old regime also subtracts 80C, 80D, and 80CCD(1B). The result includes the 4% cess and the rebate, and the verdict row tells you which regime leaves you with less to pay.

If your receipts cross the applicable limit, the page warns that 44ADA no longer applies and a tax audit (s.44AB) plus ITR-3 becomes mandatory — the tax numbers then stop being presumptive.

Assumptions

You are a professional (not a trader) declaring under s.44ADA with 50% deemed profit.
FY 2026-27 slabs; the new regime is the default comparison.
The 50% deemed profit already covers all business expenses — no separate expense deduction is added.
Cash receipts of 5% or less qualify for the enhanced ₹75 lakh limit.
80C is capped at ₹1.5 lakh, 80D at the amount you enter (up to the field cap), NPS at ₹50,000.
Figures use the rebate plus 4% cess; surcharge is not applied.

Worked example — the default inputs

Gross receipts ₹18,00,000. 0% cash (all digital). NPS ₹50,000. 80C ₹1,50,000, 80D ₹25,000.

Deemed profit = 50% × ₹18,00,000 = ₹9,00,000
New taxable income = ₹9,00,000 − ₹50,000 = ₹8,50,000 → 87A rebate brings tax to ₹0
Old taxable income = ₹9,00,000 − ₹1,50,000 − ₹25,000 − ₹50,000 = ₹6,75,000
Old tax = ₹47,500 + 4% cess = ₹49,400

New regime wins outright: ₹0 against ₹49,400 — a ₹49,400 saving.

Limitations

It assumes you qualify as a professional under 44ADA; traders use 44AD with a different deemed rate.
The 50% deemed profit is a flat statutory choice, not your actual margin.
Once receipts exceed the limit, the tool flags it but does not model the book-keeping/tax-audit outcome.
No surcharge or marginal relief is applied.
Advance tax shown assumes the presumptive 15 March single-instalment path.
Not tax advice. Bin the number if your receipts move past the 44ADA ceiling and get audited figures from a CA.

Questions people actually ask

How is the 44ADA deemed profit applied?

The tool treats 50% of your gross receipts as deemed profit — that is your presumptive taxable income under s.44ADA for professionals. ₹18 lakh of receipts becomes ₹9 lakh of taxable profit before deductions.

What are the 44ADA limits?

₹50 lakh of gross receipts generally, rising to ₹75 lakh if cash receipts stay at 5% or less (at least 95% digital). Above the limit you lose the presumptive route and must keep books and get audited under s.44AB.

Which deductions are allowed in the new regime?

None of 80C, 80D, 80CCD(1B), or home-loan interest. s.115BAC blocks Chapter VI-A except 80CCD(2). The 50% deemed profit already bakes in business expenses.

Why does the old regime allow 80C and 80D?

The old regime permits the full deduction stack on top of the deemed profit. But the old-regime slabs are steeper, so the extra deductions do not always win — which is exactly what the verdict row computes.

When is my advance tax due?

Presumptive taxpayers (44ADA) pay 100% of their advance tax in a single instalment by 15 March of the FY. The other three quarterly dates do not apply to you.

What counts as cash receipts?

Money received in cash (notes/coins/cheque-cash equivalents), not digital credits like UPI/NEFT/IMPS. The slider estimates the share of your receipts that arrive in cash; above 5% you fall back to the ₹50 lakh cap.

Estimate only

Presumptive taxation has sharp edges — the moment your receipts cross the 44ADA limit, the whole route changes. This is a planning estimate, not a filing figure. Confirm your eligibility and your regime with a CA before you lock in the 15 March advance-tax payment.