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Presumptive Tax (44ADA/44AD)

Estimate tax for freelancers and small businesses under presumptive taxation.

Presumptive Tax Calculator (44ADA / 44AD)
Estimate tax for professionals and small businesses under presumptive scheme.
Presumptive
Choose scheme
Deemed income (50%)
₹15,00,000
Total taxable income
₹15,00,000
Tax (new regime slab)
₹1,05,000.00
Total tax incl. cess
₹1,09,200.00

Uses new regime slabs (FY 2025-26) for estimation. 8% presumption applies; for digital receipts under 44AD, the rate is 6%. If opting out of presumptive, books of accounts must be maintained.

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