Advance Tax Calculator
Check if advance tax applies, what to pay on each due date, and interest for missed dates
| Due date | Cumulative % | Pay this instalment | Total paid by then |
|---|---|---|---|
| 15 June 2026 | 15% | ₹22,500 | ₹22,500 |
| 15 September 2026 | 45% | ₹45,000 | ₹67,500 |
| 15 December 2026 | 75% | ₹45,000 | ₹1,12,500 |
| 15 March 2027 | 100% | ₹37,500 | ₹1,50,000 |
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Tax estimate based on the rules described on this page, not tax advice. Rules change every year, so confirm with a chartered accountant or the Income Tax Department before you file or plan. Terms of use
How to Use
- Choose the financial year. Then either enter your estimated tax for the year, or switch to “Work it out” and fill in your salary, business and other income and your regime.
- Enter the TDS/TCS already deducted or expected for the year. You'll find it in Form 26AS or your AIS.
- Set your age and whether you have business or professional income. Tick presumptive scheme if you declare income under 44AD or 44ADA.
- The result tells you whether advance tax applies and the amount due on each date: 15 June, 15 September, 15 December and 15 March.
- Missed a date? Turn on “Check interest” and enter what you paid in each period. You'll see the interest for late or short instalments.
What is advance tax?
Advance tax means paying income tax during the year you earn the income, instead of in one go when you file your return. Most salaried people never think about it, because their employer deducts TDS every month. But if you have business or professional income, freelance fees, rent, interest or capital gains on which not enough tax is deducted, you have to pay advance tax in instalments. This advance tax calculator tells you how much to pay and by when.
Who has to pay
Under section 404 of the Income-tax Act, 2025 (section 208 of the old Act), advance tax is payable when your tax for the year, after subtracting TDS and TCS, is ₹10,000 or more.
- Resident senior citizens (60 or older) with no income from business or profession don't have to pay advance tax. They can pay the balance as self-assessment tax before filing.
- If salary is your only income, you usually have nothing to pay, as long as your employer deducts enough TDS. Got other income? Tell your employer about it, or pay advance tax on it yourself.
Due dates and amounts
| Due date | Pay at least (cumulative) | Example: ₹1,50,000 tax |
|---|---|---|
| 15 June | 15% of tax | ₹22,500 |
| 15 September | 45% of tax | ₹45,000 more (₹67,500 total) |
| 15 December | 75% of tax | ₹45,000 more (₹1,12,500 total) |
| 15 March | 100% of tax | ₹37,500 more (₹1,50,000 total) |
Small businesses and professionals who declare income under the presumptive scheme (old sections 44AD and 44ADA, now section 58) can pay the whole amount in one instalment by 15 March. Advance tax paid by 31 March still counts as paid during the year.
Interest for late or short payment
Section 425 of the Income-tax Act, 2025 (earlier section 234C) charges simple interest when an instalment falls short of the required percentage:
March: 1% of the shortfall
Presumptive scheme: 1% of the shortfall at 15 March
Shortfall = required cumulative amount − amount paid by that date (rounded down to ₹100)
There's some relief. No interest is charged for the June instalment if you paid at least 12% by 15 June, and none for September if you paid at least 36% by 15 September. Interest also doesn't apply when the shortfall comes only from capital gains or dividends you couldn't have foreseen, provided you pay that tax in the remaining instalments.
An example. Your tax after TDS is ₹1,00,000. You paid nothing by 15 June, then ₹45,000 by 15 September and the rest on time. The June shortfall is ₹15,000, so the interest is 3% × ₹15,000 = ₹450. You met the later instalments, so there's no further interest.
A separate interest (section 424, earlier 234B) applies if you pay less than 90% of your tax by 31 March. This calculator doesn't include it.
Tips
- Re-estimate your income before each due date. If it goes up mid-year, pay the extra in the next instalment to keep interest low.
- Pay online through e-Pay Tax on the income tax e-filing portal, choosing advance tax (Challan 280 / ITNS 280). Keep the challan details for your return.
- Check Form 26AS or your AIS for TDS already deducted by your bank, employer or clients, so you don't pay twice.
Rules as per sections 404, 408 and 425 of the Income-tax Act, 2025 and rule 269 of the Income-tax Rules, 2026, checked October 2026. Tax estimated from income uses the FY 2026-27 slabs for a resident individual.