What a photographer pays at different income levels for TY 2026-27, which expenses count, and how TDS, GST and presumptive tax apply.
Quick answer
A photographer with ₹10 lakh of yearly receipts and about 32% 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 | ₹3,00,000 | ₹10,00,000 | ₹30,00,000 |
| Expenses (~32%) | ₹96,000 | ₹3,20,000 | ₹9,60,000 |
| Tax: new regime | ₹0 | ₹0 | ₹2,18,400 |
| Tax: old regime (no deductions) | ₹0 | ₹50,440 | ₹4,41,480 |
| Tax with presumptive (58) | ₹0 | ₹0 | ₹0 |
| GST registration | Not yet | Not yet | Required |
Estimates for Tax Year 2026-27 · Income-tax Act, 2025. Residents, no other income or deductions. Presumptive column uses section 58 (eligibility debated, see below).
Calculate your own taxPresumptive eligibility is debated
Cameramen on films are 'film artists', but wedding, product and event photographers usually are not. Many photographers use 44AD or books. Confirm with a CA.
Compare presumptive vs actualBrands and agencies may deduct 10% u/s 194J or 1–2% u/s 194C. Individual wedding clients usually do not deduct TDS.
Photography services are taxed at 18% once registered. Many wedding photographers cross ₹20 lakh quickly, so track turnover monthly.
Only with regular books, not under presumptive taxation.
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