What a graphic designer pays at different income levels for TY 2026-27, which expenses count, and how TDS, GST and presumptive tax apply.
Quick answer
A graphic designer with ₹7.5 lakh of yearly receipts and about 18% in business expenses pays roughly ₹0 in income tax for TY 2026-27 under the better regime: about 0.0% of receipts. Income is taxed as business or professional income at slab rates.
| Early career | Established | Top earner | |
|---|---|---|---|
| Yearly receipts | ₹2,50,000 | ₹7,50,000 | ₹20,00,000 |
| Expenses (~18%) | ₹45,000 | ₹1,35,000 | ₹3,60,000 |
| Tax: new regime | ₹0 | ₹0 | ₹1,33,120 |
| Tax: old regime (no deductions) | ₹0 | ₹36,920 | ₹3,16,680 |
| Tax with presumptive (58) | ₹0 | ₹0 | ₹0 |
| GST registration | Not yet | Not yet | Not yet |
Estimates for Tax Year 2026-27 · Income-tax Act, 2025. Residents, no other income or deductions. Presumptive column uses section 58.
Calculate your own taxUsually 44AD, not 44ADA
Graphic design is not one of the specified professions under 44AA, so 44ADA usually does not apply. Many designers use 44AD (6% of digital receipts) instead, or keep books. Confirm with a CA.
Compare presumptive vs actualIndian clients may deduct 10% TDS u/s 194J once they pay you more than ₹50,000 in a year. Foreign clients do not deduct Indian TDS.
Design services are taxed at 18% GST once registered. Work for foreign clients is export of services but counts towards the ₹20 lakh threshold.
Only with regular books, not under presumptive taxation.
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