Presumptive Tax Calculator

Estimate your deemed income and tax under Section 44AD (business) or 44ADA (professionals) — consolidated as Section 58 of the Income Tax Act 2025 from FY 2026-27. Same rates and limits for FY 2026-27 (Tax Year 2026-27) and FY 2025-26 (AY 2026-27).

Scheme

Annual turnover

Received digitally / through bank (% of turnover; the cash portion is taxed at 8%)

Income to report (% of turnover / receipts — optional; leave blank to use the minimum)

Presumptive income₹0

Estimated income tax₹0

Turnover / receipts₹0

Presumptive rate—

Deemed income₹0

Income tax (new regime)₹0

File under presumptive scheme

How presumptive taxation works (FY 2026-27 and FY 2025-26). Section 44AD (business): income is presumed at 8% of turnover, or 6% on the part received digitally / through banking channels. Available up to ₹2 crore turnover (₹3 crore if cash receipts are 5% or less); a 5-year continuation rule applies. Section 44ADA (professionals): income is presumed at 50% of gross receipts, available up to ₹50 lakh (₹75 lakh if cash receipts are 5% or less). You may declare a higher actual income; to declare lower you must maintain books and have them audited. Tax here is estimated on the deemed income alone under the new regime — other income, deductions and the ₹75,000 standard deduction (not available on business income) will change it. Goods-carriage operators use Section 44AE instead. From 1 April 2026 (Tax Year 2026-27) Sections 44AD, 44ADA and 44AE are consolidated into a single Section 58 of the Income-tax Act, 2025, presented as a table (business / transport / profession rows); the rates, turnover limits, 5% cash condition and lock-in rules carry over unchanged, and existing opt-ins continue without re-election. Your FY 2025-26 return (filed in 2026) still cites 44AD / 44ADA. This is a guide — confirm with a professional.

Freelancer or small business?

The presumptive scheme can cut both your tax and your paperwork — but only if you qualify and file correctly. Our Saket team can set it up — see ITR for freelancers & consultants, ITR advisory, or book a free consultation.

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