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Freelancer Tax Calculator (44ADA)

Estimate presumptive taxable income for freelancers under 44ADA.

Last updated: 21 Aug 2026

Quick answer

Under the presumptive scheme (Section 44ADA), eligible professionals can declare 50% of gross receipts as taxable income: taxable = receipts × 50%. For example, ₹20,00,000 receipts means ₹10,00,000 taxable, on which normal slab tax applies. Enter your receipts above.

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Eligible professionals (under ₹75 lakh receipts) can use Section 44ADA to declare 50% of gross receipts as taxable income, avoiding detailed books. Taxable income = receipts × 50%; slab tax then applies via our income tax calculator.

How to estimate freelancer presumptive income

  1. 1 Enter your gross annual professional receipts.
  2. 2 We take 50% as presumptive taxable income.
  3. 3 Apply slab tax on that with our income tax calculator.

Frequently asked questions

Who can use Section 44ADA?
Specified professionals (e.g. IT, design, consulting, legal, medical) with gross receipts up to the prescribed limit (₹75 lakh with conditions).
How is the tax then calculated?
Apply normal slab rates to the 50% presumptive income — use our income tax calculator.
Can I declare higher than 50%?
Yes, you can declare more; declaring less requires audited books.

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