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Freelancer Tax Calculator (Section 44ADA)

↻ Updated 2026

Estimate income tax for freelancers and professionals under Section 44ADA, where 50% of gross receipts (up to ₹75 lakh) is treated as taxable income, computed under the FY 2026-27 new regime.

Educational calculators — always consult a licensed professional before making financial decisions.

Your inputs

Gross annual receipts (professional)

₹

Total professional fees received in the year

Income tax payable

₹0

incl. 4% cess

Presumptive income (50%)

₹10,00,000

deemed taxable under 44ADA

Effective tax on receipts

tax / gross receipts

Where your receipts go

Net after tax₹10,00,000

Income tax₹0

Deemed expenses (50%)₹10,00,000

Breakdown (new tax regime)

Gross receipts₹20,00,000

Less: deemed expenses (50%)− ₹10,00,000

Presumptive taxable income₹10,00,000

Base income tax₹40,000

Less: 87A rebate− ₹40,000

Surcharge₹0

Health & education cess (4%)₹0

Total tax payable₹0

Net income after tax₹10,00,000

ASSUMPTIONS — Section 44ADA lets eligible professionals declare 50% of gross receipts as taxable income, provided receipts do not exceed ₹75 lakh. Tax here is computed under the new regime (FY 2026-27 slabs), including the 87A rebate, surcharge and 4% cess. The standard deduction is not applied to presumptive professional income. Ignores any other income, deductions or advance-tax interest.

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Sources & rate references

·Income Tax Department, India — tax slabs FY 2026-27 — New & old regime slabs, standard deduction, 87A rebate (AY 2027-28)

Rates, brackets and limits here are checked against primary sources. If a number still looks off, email support@realmoneyiq.com and we'll review and fix it.

RealMoneyIQ provides free educational calculators, not financial, tax, investment or legal advice. Results are estimates based on the assumptions you enter and publicly published rates; your actual outcome will differ. Always confirm decisions with a licensed professional who knows your full situation.