Confirm that your profession is eligible.
Freelancer 44ADA Tax Calculator
Estimate presumptive professional income and regime tax under section 44ADA. Adjust the assumptions, inspect the chart and read the complete guide below.
02 Your projection
Lower indicative regime tax₹2.08 LUpdates instantly as you edit
Presumptive professional income₹20.00 L
Old-regime estimate₹3.82 L
New-regime estimate₹2.08 L
Projection journeyHover to inspect a year
Receipts are within the entered 44ADA threshold test. Profession eligibility, cash-receipt test, GST and filing obligations require verification.
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Five smart nudges
Use the result with context.
Track the cash-receipt test for the higher threshold.
Presumptive income is not the same as cash profit.
GST and advance tax remain separate obligations.
Business income changes regime-switching procedure.
Understanding 44ADA Tax in India
Editorially reviewed 13 July 2026 · Rules and assumptions can change
What 44ADA presumes
Eligible specified professionals can offer at least 50% of qualifying gross receipts as presumptive professional income, subject to statutory conditions. Claiming a higher actual income requires entering the higher percentage.
The threshold is generally ₹50 lakh, increased to ₹75 lakh where cash receipts stay within the permitted 5% condition. Eligibility depends on profession and taxpayer status, not simply calling oneself a freelancer.
Presumptive income is not take-home
Tax is computed on deemed income plus other income; actual business cash costs still affect personal cash. Under the presumptive approach, separate expense deductions are generally not layered onto the deemed figure in the ordinary way.
GST registration, invoicing, advance tax, TDS credits and return eligibility remain separate compliance questions.
Regime switching and records
The tool compares simple regime tax, but professionals with business income face option procedures and restrictions. Use the official return utility.
Maintain bank, invoice and TDS records even when detailed expense books are not used for the tax computation.
Official sources used for this guide
Rates, thresholds and rules can change after the review date. Check the linked authority and the provider’s current documents before acting.
44ADA Tax calculator FAQs
Can every freelancer use 44ADA?
No. It is limited to eligible professions and taxpayers under current law.
When does ₹75 lakh threshold apply?
When the statutory cash-receipt condition is satisfied.
Can income below 50% be declared?
That can trigger ordinary books/audit consequences; obtain professional advice.
Does 44ADA remove GST obligations?
No. GST is a separate law.