Section 44ADA · New regime · FY 2026–27

Where more income
starts costing you.

Under 44ADA a professional is taxed on only half their receipts — but the scheme has a hard ceiling, and past it your whole income is taxed. Enter your receipts and find the income where full taxation finally pays.

$
$0$80k$160k
With 44ADA 50% of receipts taxed
You keep
$70,396
Taxed on$39,000
Income tax + 4% cess$7,603
Effective rate on gross9.8%
Fully taxed whole gross taxed
You keep
$56,251
Taxed on$78,000
Income tax + 4% cess$21,749
Effective rate on gross27.9%
The break-even
44ADA wins
Take-home vs. gross receipts
The green line ends at the 44ADA cap. Its dashed extension is what you’d keep by stopping there. The amber lens is money lost to earning more without escaping full tax.
44ADA
Fully taxed
Dead zone

How it works. Tax is computed under India’s actual rupee slabs (new regime, FY 2026–27 — Budget 2026 left slabs, surcharge, the ₹12L-income rebate and 4% cess unchanged). Use the USD / INR toggle up top to view every figure in either currency; dollar amounts convert at the rate shown. 44ADA’s statutory receipts ceiling is ₹75,00,000 (≈$78.4k at today’s rate) and needs ≥95% of receipts through banking channels — so its dollar value drifts with the exchange rate. “Fully taxed” assumes negligible deductible expenses, the case 44ADA’s flat 50% deduction is built to beat. No standard deduction (salary-only); surcharge marginal relief included. Planning tool, not tax advice — confirm with a CA.

/ $1
Default rate
Drives the whole model — edit any time. Live rates by ExchangeRate-API.