Presumptive Tax Calculator (44AD / 44ADA)

Presumptive income and tax for small businesses (44AD at 6% or 8%) and professionals (44ADA at 50%) under the new regime.

Tax payable, new regime (incl. cess)
—
Presumptive income—
Total taxable income—
Turnover limit—

How to use the Presumptive Tax Calculator (44AD / 44ADA)

  1. Enter scheme, gross receipts or turnover for the year and other income.
  2. Read the tax payable, new regime (incl. cess) at the top of the result, with presumptive income, total taxable income, turnover limit underneath. It updates as you type.
  3. Change one input at a time to see what moves the answer most, then save the result with Copy link or Download PDF.

About this tool

Under presumptive taxation you declare a fixed share of receipts as profit and skip detailed books. Tax is worked out on the new-regime slabs with the 87A rebate; surcharge is not modelled.

Worked example

With scheme of 44ADA: professionals (50% of receipts) and gross receipts or turnover for the year of ₹24,00,000:

Tax payable, new regime (incl. cess)₹0
Presumptive income₹12,00,000
Total taxable income₹12,00,000
Turnover limit₹50 lakh (₹75 lakh if cash ≤ 5%)

Built and reviewed by Savitar Finance (savitarfinance@gmail.com). Rules and rates last checked October 2026. How we calculate · Report a problem

Questions people ask

What is the turnover limit for 44ADA?

₹50 lakh of gross receipts, raised to ₹75 lakh if cash receipts are no more than 5% of the total.

Can a freelancer use 44ADA?

Yes, if the work is a specified profession such as IT, design, consulting, legal, medical or accounting.