Presumptive Taxation Calculator

Work out presumptive taxation instantly with clear inputs, formula shown and shareable results.

About Presumptive Taxation Calculator

Presumptive taxation deems a fixed percentage of turnover to be profit, removing the need for detailed books and audit. Digital receipts attract a lower deemed rate than cash, which is a deliberate incentive.

Formula

Presumptive tax

Deemed income = turnover × presumptive rate; tax = deemed income × rate

Worked example

With the default values below, Presumptive Taxation Calculator returns Tax Under Presumptive Scheme of $108,000.00. Change any input above and every figure here is recalculated in your browser.

Inputs used

Annual Turnoverminimum 0: 6,000,000
Presumptive Rateone of 8% — cash receipts, 6% — digital receipts, 50% — professionals: 6% — digital receipts
Tax Rate On Presumed Incomeaccepts 0–60 %: 30 %

Results

Tax Under Presumptive Scheme: $108,000.00
Deemed Income: $360,000.00
Tax As Share Of Turnover: 1.8000%
Deemed Income After Tax: $252,000.00

Step by step

1Values used
2Presumptive tax
3Tax Under Presumptive Scheme= 108,000.00
4Deemed Income= 360,000.00
5Tax As Share Of Turnover= 1.8000
6Deemed Income After Tax= 252,000.00

Assumptions and limits

The result is derived only from the 3 inputs listed above. Anything not among them is not part of the calculation.
In particular, this calculator does not take inflation or fees or charges into account.
Figures are rounded for display to 4 decimal places, so totals built from several rounded parts can differ slightly from the unrounded arithmetic.
Tax figures are estimates based on the rates, caps and thresholds you enter. Real rules differ by jurisdiction and change every year, and personal circumstances alter the outcome. This is not tax or financial advice — confirm with a qualified adviser.
This is an estimate for general information and not professional financial, tax or legal advice. See the full disclaimer for the limits that apply to this kind of calculator.

How these calculators are built and tested is described on the Methodology page. If a figure looks wrong, please report it.

Tax figures are estimates based on the rates, caps and thresholds you enter. Real rules differ by jurisdiction and change every year, and personal circumstances alter the outcome. This is not tax or financial advice — confirm with a qualified adviser.

Frequently Asked Questions

Is it beneficial?

Only if your real margin exceeds the deemed rate. A low-margin business pays tax on profit it never made.

Can expenses be claimed as well?

No. The deemed rate is after all expenses and depreciation, which is the simplification.