See how your advance tax is split across the four instalments and their due dates. Enter your estimated total tax for the year (after TDS) and get each payment.
Advance tax applies if your total tax after TDS is ₹10,000 or more in a year. The cumulative targets are 15% by 15 June, 45% by 15 September, 75% by 15 December and 100% by 15 March. Presumptive-scheme taxpayers (44AD/44ADA) pay the full amount by 15 March.
Advance tax is income tax paid in instalments during the year rather than as a lump sum at the end. It applies to anyone — salaried with other income, freelancers, businesses — whose total tax liability after TDS is ₹10,000 or more. The law fixes cumulative percentages you must have paid by four dates; this calculator turns your estimated tax into those four payments.
The advance tax instalment schedule
By 15 Jun ≥ 15% · by 15 Sep ≥ 45% · by 15 Dec ≥ 75% · by 15 Mar ≥ 100%
Due date
Cumulative
On ₹1,00,000
15 June
15%
₹15,000
15 September
45%
₹45,000
15 December
75%
₹75,000
15 March
100%
₹1,00,000
Worked example
If your estimated tax after TDS is ₹1,00,000, you pay ₹15,000 by 15 June, then top up to ₹45,000 by 15 September (a further ₹30,000), to ₹75,000 by 15 December (₹30,000) and to ₹1,00,000 by 15 March (₹25,000).
What if you pay late or short?
Shortfalls attract interest under Sections 234B and 234C at 1% per month. Because the targets are cumulative, catching up at a later instalment stops further 234C interest for the missed one only after it is paid, so it pays to meet each date.
Frequently asked questions
Who has to pay advance tax?
Anyone whose total tax for the year, after TDS, is ₹10,000 or more. Resident senior citizens with no business income are exempt.
What are the advance tax due dates?
15 June, 15 September, 15 December and 15 March, with cumulative targets of 15%, 45%, 75% and 100%.
Do freelancers pay advance tax?
Yes. Those under the presumptive scheme (44ADA) can pay the entire amount in one instalment by 15 March.
Is advance tax on income before or after TDS?
After TDS — advance tax is on the tax that remains once tax already deducted at source is subtracted.
Estimates for general guidance, not tax advice. Thresholds and rules can change; confirm the current position and consult a professional.
Written by the CalcPine team · Reviewed for accuracy · Last updated 16 July 2026 · Method: statutory cumulative instalments 15/45/75/100% on estimated tax.
