Advance Tax Calculator for Freelancers and Exporters
- Author:
- Manoj Sharma
- Verified by:
- Editorial team
- Published:
- Last modified:
Splits your estimated annual tax into the advance tax instalments due on 15 June, 15 September, 15 December and 15 March, or one payment for presumptive taxpayers.
Interest for late or short payment is not calculated. Estimate your tax first; this tool splits it into instalments.
What does the Advance Tax Calculator for Freelancers and Exporters calculate?
| Item | Type | What it means | Best for |
|---|---|---|---|
| Estimated tax for the year | Input | Income-tax you expect on your total income for the tax year, before TDS | Freelancers estimating liability from foreign and Indian receipts |
| TDS and TCS | Input | Tax that payers will deduct or collect at source on income in your estimate | Freelancers with Indian clients who deduct tax |
| Presumptive taxpayer | Input | Whether you declare profit under section 58(2), Table serial number 1 or 3 | Professionals earlier on section 44ADA or businesses earlier on 44AD |
| Advance tax payable | Output | Estimated tax minus TDS and TCS, if it is Rs 10,000 or more | Knowing whether advance tax applies |
| Instalment amounts | Output | Cumulative 15%, 45%, 75% and 100% and the amount to pay in each instalment | Planning cash for each due date |
| Due dates | Output | The four dates, or 15 March only for presumptive taxpayers | Avoiding interest for late payment |
How is the Advance Tax for Freelancers and Exporters calculation done?
Advance tax is the estimated tax less TDS and TCS. If it is Rs 10,000 or more, regular taxpayers pay at least 15 percent by 15 June, 45 percent by 15 September, 75 percent by 15 December and 100 percent by 15 March, each net of earlier payments. Presumptive taxpayers pay all of it by 15 March.
Advance tax = estimated tax - TDS/TCS (payable only if >= Rs 10,000). Cumulative due: 15 June 15%, 15 Sep 45%, 15 Dec 75%, 15 Mar 100%. Instalment = cumulative due - paid earlier. Presumptive: 100% on 15 March
For example, estimated tax is Rs 1,40,000 and TDS is Rs 20,000, so advance tax is Rs 1,20,000. The instalments are Rs 18,000 by 15 June (15%), Rs 36,000 by 15 September (cumulative Rs 54,000), Rs 36,000 by 15 December (cumulative Rs 90,000) and Rs 30,000 by 15 March. A presumptive taxpayer pays Rs 1,20,000 by 15 March.
How do you use the Advance Tax Calculator for Freelancers and Exporters?
- Estimate your total income for the tax year, including payments from foreign clients, and the tax on it.
- Enter the tax expected to be deducted or collected at source.
- Choose whether you declare profit on the presumptive basis under section 58.
- Read whether advance tax is payable and the amount for each date.
- Pay by each date and revise the later instalments if your estimate changes.
What does your result mean?
The result shows the minimum cumulative payment by each date. Paying more early is allowed. A shortfall on a date can attract interest. If advance tax is below Rs 10,000, no advance tax is due and the balance is paid with the return as self-assessment tax.
- Below Rs 10,000: No advance tax is payable under section 404.
- Four instalments: Regular taxpayers pay 15%, 45%, 75% and 100% cumulative.
- Single date: Presumptive taxpayers pay the whole amount by 15 March.
- Revising: Section 406(2) allows you to raise or lower later instalments to match an updated estimate.
What does the Advance Tax Calculator for Freelancers and Exporters assume, and what does it not cover?
- Law: Sections 403 to 410 of the Income-tax Act, 2025 apply from tax year 2026-27. They replaced the advance tax provisions of the 1961 Act.
- Dates for tax year 2026-27: 15 June 2026, 15 September 2026, 15 December 2026 and 15 March 2027. Dates that have passed on the day you use the tool are marked as past.
- Not covered: The calculator does not work out income-tax from slabs, and interest for late payment under sections 424 and 425 is not calculated.
- Senior citizens: Residents aged 60 or more with no business or professional income are exempt under section 403(3). Freelancers with business or professional income are outside that exemption.
What do people get wrong when calculating this?
- Forgetting TDS: Tax deducted at source on income in your estimate is subtracted before the Rs 10,000 test.
- Paying instalment amounts as equal parts: The percentages are cumulative, so the second instalment is 30 percent of the total, not 45 percent.
- Missing the single date: Presumptive taxpayers who skip 15 March can face interest, even though they have no earlier instalments.
- Using the wrong tax year: Select the right tax year when paying so the credit lands against the correct year.
Which rules should you know about this?
Advance tax is governed by sections 403 to 410 of the Income-tax Act, 2025. Section 408(1) sets the four dates and percentages, and section 408(2) sets 15 March for those declaring profit under section 58(2), Table serial number 1 or 3. The Income Tax Department tax payments FAQ explains the payment process.
Related guides: advance tax freelancers, section 44ada freelancers, income tax on foreign income freelancer, itr form for freelancers.
How did we verify this?
Every rule and fee is linked to its official or first-party source below with the date it was checked. The full method is on the methodology page.
- Income-tax Act, 2025 (Income Tax Department), Sections 403 to 408 (advance tax, Rs 10,000 threshold, due dates, presumptive 15 March), 424 and 425 (interest), 5(1) (checked 9 Oct 2026)
- Income-tax Act, 2025 as enacted (Gazette of India), Chapter XIX-C Part C, sections 403 to 410 (checked 9 Oct 2026)
- Income Tax Department: Tax Payments FAQ, Advance tax payment process and unchanged Rs 10,000 threshold (checked 9 Oct 2026)
- Income Tax Department: Objective and scope of the new Act (FAQ), 1961 Act repealed from 1 April 2026; tax year 2026-27 under the 2025 Act (checked 9 Oct 2026)
Frequently asked questions
What are the advance tax due dates for freelancers?
Under section 408(1), advance tax is due on or before 15 June (at least 15 percent), 15 September (45 percent), 15 December (75 percent) and 15 March (100 percent), each cumulative. For tax year 2026-27 these fall on 15 June 2026, 15 September 2026, 15 December 2026 and 15 March 2027.
When do presumptive taxpayers pay advance tax?
A taxpayer who declares profit under section 58(2), Table serial number 1 or 3, which includes professionals earlier covered by section 44ADA, pays the whole advance tax on or before 15 March, as section 408(2) provides. There are no earlier instalments for these taxpayers.
Is advance tax payable if tax for the year is under Rs 10,000?
No. Section 404 makes advance tax payable only where the tax payable for the year, as computed under the Part, is Rs 10,000 or more. Below that amount, the tax is paid with the return of income as self-assessment tax. The Income Tax Department says the threshold is unchanged from the old Act.
Does the advance tax calculator include interest for late payment?
No. The calculator shows the amounts and dates. Interest for default is set out in sections 424 and 425. Section 424 provides simple interest of 1 percent a month or part of a month on a shortfall, and section 425 provides interest of 3 percent or 1 percent for deferment of instalments.
Do foreign client payments count towards advance tax?
Yes, for a resident who is ordinarily resident. Under section 5(1), total income includes income that accrues or arises outside India, so fees from foreign clients go into the estimate. A not ordinarily resident person counts foreign income only if it comes from a business controlled in, or a profession set up in, India.