Tax Year 2026-27 (Income-tax Act, 2025) and FY 2025-26 (Income-tax Act, 1961)

Freelancer Tax Planner: presumptive vs regular

See what tax you might pay on freelance or professional income under the presumptive scheme and the regular method, and plan your advance tax instalments.

Not yet checked by a Chartered Accountant. This calculator follows the official rules listed on this page and passes our worked examples, but an expert has not signed it off yet. Use the result as a guide, and check with a qualified professional before you file or pay.

Enter your details

Which year?

Your age during the year

Below 60 60 to 79 80 or above

Total fees received in the year

All professional receipts from Indian and foreign clients, before expenses.

Share received in cash (%)

Bank transfers, UPI, cards and platform payouts are not cash. Most freelancers enter 0.

Is your work a specified profession?

Specified professions include legal, medical, engineering, architecture, accountancy, technical consultancy, interior decoration and other notified professions. If you are unsure, check with a professional before relying on the presumptive figures.

Yes No or not sure

Business expenses for the year

Genuine expenses for your work: software, equipment depreciation, internet, coworking, travel for clients. Used only for the regular method.

Other income

Interest and similar income. Leave out capital gains.

TDS already deducted by clients

Check the Annual Information Statement (AIS) or Form 26AS on the income tax portal.

Old regime deductions (optional)

Deductions you can claim under the old regime

For example PPF, ELSS, life and health insurance you are eligible for.

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What it covers

Resident individuals earning professional fees
Presumptive scheme for specified professions (Section 58 of the Income-tax Act, 2025; Section 44ADA for FY 2025-26)
Regular method: receipts minus expenses
Tax under both regimes for each method
Advance tax instalments after TDS

What it does not cover

The 6% and 8% presumptive scheme for businesses
Whether you need a tax audit (the planner only flags when to check)
GST, which is separate from income tax
Total income above Rs 50 lakh (surcharge)
Depreciation schedules, losses and foreign tax credit

How this planner works

Presumptive method. If your work is a specified profession and your gross receipts are within the limit, the planner treats 50% of receipts as profit. The limit is Rs 50 lakh, or Rs 75 lakh if cash receipts are no more than 5% of your total receipts.
Regular method. Profit is your receipts minus the expenses you enter.
For each method, it adds your other income and works out tax under the new and old regimes, then shows the lower figure.
It subtracts TDS already deducted by clients and, if Rs 10,000 or more remains, sets out your advance tax instalments.

Advance tax dates

Under the regular method, advance tax is paid in four instalments: 15% of the year’s tax by 15 June, 45% by 15 September, 75% by 15 December and 100% by 15 March. Under the presumptive scheme, the full amount can be paid by 15 March.

Read our guide to presumptive taxation under Section 58 for the full picture, including when the scheme is not a good fit.

Frequently asked questions

Why does the presumptive method not ask about my expenses?

Under the presumptive scheme, 50% of receipts is treated as your profit after all expenses. Your actual expenses do not change the taxable figure.

What if my work is not a specified profession?

Then the presumptive scheme for professionals does not apply, and the planner shows only the regular method. Check with a Chartered Accountant if you are unsure how your work is classified.

Official sources

Income-tax Act, 2025, Section 58, Income Tax Department
Income Tax e-filing portal: advance tax, Income Tax Department

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Guides that explain this

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Calculator results are estimates for planning, based only on the figures you enter and the rules described on this page.

This page is general information to help you understand the topic. It is not tax, legal or financial advice for your situation. Rules can change; check the tax year shown above. See our disclaimer and editorial policy.