This free freelancer tax estimator for India FY 2025-26 is built for Indian freelancers, consultants, and self-employed professionals. It covers Section 44ADA presumptive taxation, advance tax planning, TDS reconciliation, GST tracking, and new vs old tax regime comparison. No signup. All calculations run locally in your browser — no data is sent to any server. Updated for AY 2026-27 with Union Budget 2025 changes.
Section 44ADA is a presumptive taxation scheme for specified professionals — doctors, lawyers, engineers, architects, CAs, IT consultants, interior designers, and others. If gross receipts are below ₹75 lakh, you can declare 50% as taxable profit with no need to maintain detailed books. This greatly simplifies tax compliance for Indian freelancers.
The new regime is generally better for freelancers with deductions below ₹3.5–4 lakh. It offers lower slab rates, a ₹75,000 standard deduction, and a 87A rebate of ₹60,000 (zero tax up to ₹12 lakh net income). The old regime wins with heavy 80C, HRA, or home loan interest deductions. Use the calculator to compare both with your actual numbers.
If total tax liability exceeds ₹10,000, advance tax is paid in 4 installments: 15% by June 15, 45% by September 15, 75% by December 15, 100% by March 15. Under Section 44ADA, a single payment by March 15 is also permitted. Missing deadlines attracts 1% monthly interest under Sections 234B and 234C.
File ITR-4 (Sugam) if using Section 44ADA with receipts under ₹75 lakh and no complex income. File ITR-3 if maintaining regular books, having capital gains, or income from foreign sources. Use the ITR Selector tab in this calculator for a guided recommendation.
GST registration is mandatory when annual service turnover exceeds ₹20 lakh (₹10 lakh for special category states). Freelancers exporting services to foreign clients are zero-rated and may not need registration, though it's recommended to claim refunds. Professional services attract 18% GST. Track your GST in the GST Tracker tab above.
New regime: 0% up to ₹4L → 5% ₹4–8L → 10% ₹8–12L → 15% ₹12–16L → 20% ₹16–20L → 25% ₹20–24L → 30% above ₹24L. With 87A rebate, effective tax is zero up to ₹12L. Old regime: 0% up to ₹2.5L → 5% ₹2.5–5L → 20% ₹5–10L → 30% above ₹10L. 4% health and education cess applies on all tax amounts.
Under Section 194J, clients deduct TDS at 10% for professional services and 2% for technical services when payment exceeds ₹30,000 in a year. Submit Form 15G/15H if your total income is below the taxable limit to avoid TDS deduction. Reconcile all TDS with your Form 26AS using the TDS Tracker tab.
Disclaimer: This tool is for estimation and educational purposes only. Tax laws change frequently — verify with the official Income Tax portal and consult a qualified Chartered Accountant before filing. No data is transmitted or stored — all calculations run in your browser.