Advance Tax Calculator (FY 2025-26)
Check whether you're legally required to pay advance tax for Financial Year 2025-26 and, if so, see the exact 15%/45%/75%/100% instalment schedule — including how much is due by each date — based on your estimated total tax liability and any TDS already deducted or expected during the year.
Fill in the form and select "Calculate" to see your results here.
What is Advance Tax?
Advance tax is income tax paid in instalments during the financial year itself, rather than as a single lump sum after the year ends — hence its common name, "pay as you earn" tax. Under Sections 208 and 211 of the Income Tax Act, any taxpayer whose total estimated tax liability for the year, after subtracting TDS/TCS already deducted or expected, exceeds ₹10,000 must pay this tax in instalments by four fixed due dates. It applies to salaried individuals, self-employed professionals, freelancers, and businesses alike, though most salaried employees with no other income never encounter it because their employer's TDS already covers the full liability.
How to use this calculator
- Select your tax regime — New or Old.
- Enter your estimated total taxable income for the full financial year, after eligible deductions, across all your sources of income.
- If you selected the old regime, choose your age category.
- Enter the TDS already deducted, or expected to be deducted, from your income during the year — leave this at 0 if none applies.
- If you file under the presumptive taxation scheme (Section 44AD for business or 44ADA for professionals), check the box — this shows a single 15 March instalment instead of the standard four.
- Select "Calculate Advance Tax" to see whether advance tax is required and, if so, the exact instalment schedule.
Formula
The estimated total tax portion of this formula uses the exact same slabs, rebate, surcharge and cess rules as the Income Tax Calculator — see the editorial policy for how these figures are sourced and kept current.
Example
Consider a taxpayer under the new regime with an estimated total taxable income of ₹18,00,000 for the year. Slab tax on this income works out to ₹1,60,000 — no rebate applies since taxable income is above the ₹12,00,000 rebate threshold, and no surcharge applies since taxable income is below ₹50,00,000. Adding the 4% health and education cess (₹6,400) brings the estimated total tax to ₹1,66,400. Suppose this taxpayer also has ₹66,400 of TDS already deducted on other income during the year — entering that figure gives a net advance tax liability of ₹1,66,400 − ₹66,400 = ₹1,00,000, which is above the ₹10,000 threshold, so advance tax is required. The instalment schedule would then be:
| Due Date | Cumulative % Due | Cumulative Amount Payable | Amount Due at This Instalment |
|---|---|---|---|
| 15 June | 15% | ₹15,000 | ₹15,000 |
| 15 September | 45% | ₹45,000 | ₹30,000 |
| 15 December | 75% | ₹75,000 | ₹30,000 |
| 15 March | 100% | ₹1,00,000 | ₹25,000 |
Factors that affect your advance tax
- The ₹10,000 threshold applies to the net amount. Advance tax is only required if your estimated total tax, minus TDS/TCS already deducted or expected, exceeds ₹10,000 — not on your gross tax liability.
- Presumptive taxpayers get a single instalment. Taxpayers under Section 44AD (business) or 44ADA (professionals) can pay their entire advance tax in one instalment by 15 March instead of the standard four dates.
- Senior citizens without business income are exempt. Under Section 207(2), a resident senior citizen (60 or older) with no income from business or profession does not need to pay advance tax at all.
- Interest for late or short payment is not calculated here. Missing an instalment or paying less than required attracts interest under Sections 234B and 234C. This calculator shows only the required instalment schedule — it does not compute that interest.
- Non-salary income is the common trigger. Salaried employees whose only income is salary usually have TDS fully covering their liability. Advance tax typically becomes relevant when there's capital gains, rental income, freelance income, or interest income not fully covered by TDS — see the Capital Gains Tax Calculator and Taxable Income Calculator for estimating such income.
- Surcharge smoothing. Like the Income Tax Calculator, this calculator applies a flat surcharge rate for the applicable slab and does not apply marginal-relief smoothing right at the ₹50L, ₹1Cr, ₹2Cr and ₹5Cr surcharge thresholds — this only matters for very high incomes.
- Your estimate can change. Advance tax is based on your own estimate of the year's income, which you can and should revise at each instalment date as your actual income becomes clearer.
Frequently Asked Questions
Any taxpayer — salaried, self-employed, a professional, or a business — whose total estimated tax liability for the year, after subtracting TDS/TCS already deducted or expected, exceeds ₹10,000 must pay advance tax under Section 208 of the Income Tax Act. This applies regardless of your regime or income type. One notable exception under Section 207(2): a resident senior citizen (60 years or older) who has no income from business or profession is not required to pay advance tax.
Paying less than the required cumulative percentage by a due date attracts interest under Section 234C on the shortfall for that instalment. If your total advance tax paid by 31 March is less than 90% of your final tax liability for the year, interest under Section 234B is also charged on the outstanding balance from 1 April until it is paid. This calculator shows only the required instalment schedule — it does not calculate 234B or 234C interest.
Usually not. Your employer is required to deduct TDS from your salary through the year, which for most salaried employees with no other income fully covers their outstanding tax liability, leaving nothing to pay as advance tax. Advance tax on top of salary TDS typically becomes relevant when you have other income not covered by TDS — such as capital gains, rental income, interest, or freelance or professional fees — that pushes your total outstanding liability above ₹10,000.
TDS (Tax Deducted at Source) is deducted by someone else — your employer, bank, or client — at the time income is paid to you, before you receive it. Advance tax is tax you calculate and pay yourself directly, in instalments during the year, on income where no one deducts TDS or where TDS doesn't fully cover your liability, such as capital gains, business profits, or interest income. Both are ultimately credited against your final tax liability when you file your income tax return.
Advance tax is based on your own estimate of income for the year, and it's common for that estimate to change — for example after an unexpected bonus, a capital gain, or a drop in freelance income. You should revise your remaining instalments to reflect the updated estimate. The cumulative percentage schedule (15%, 45%, 75%, 100%) is designed to let you true up your total estimated liability at each due date rather than locking you into your original estimate from June.
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Tax calculations are estimates based on the selected financial year and the information entered. This calculator does not compute interest under Sections 234B or 234C for late or short payment, and does not constitute tax advice. See our full disclaimer.