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Advance Tax Calculator — Tax Year 2026-27

Updated: 3 June 2026  |  Income-tax Act, 2025  |  Section 234B & 234C Interest

Advance tax is paid in 4 installments if your total tax liability exceeds ₹10,000. Due dates for Tax Year 2026-27: 15 June (15%), 15 September (45%), 15 December (75%), 15 March (100%). Missing installments attracts 1% per month interest under Section 234C. Use the calculator below to find your exact installment amounts.
₹10,000
Advance tax required if total tax liability > ₹10,000 after TDS.
Senior citizens (60+) with no business income are exempt from advance tax.

Advance Tax Installment Schedule — Tax Year 2026-27

Installment Due Date Cumulative % of Tax What to Pay
1st Installment15 June 202615%15% of estimated total tax
2nd Installment15 September 202645%45% cumulative (pay 30% more)
3rd Installment15 December 202675%75% cumulative (pay 30% more)
4th Installment15 March 2027100%Remaining balance
FY 2025-26 · New Regime Slabs · 234B & 234C Interest

Advance Tax Calculator

Know exactly how much advance tax to pay and when — with installment schedule and interest penalties.

Your Tax Details — FY 2025-26
Taxpayer Type
Estimated Annual Income ₹10,00,000
⚠️

Advance Tax Applicable

Installment Schedule
InstallmentDue DateCumulative %Amount DueStatus
Pro Tip: Pay your full advance tax by 15 March 2026 to avoid any Section 234B interest. Paying on time across all 4 installments also avoids 234C interest. Use Challan 280 on the Income Tax portal (incometax.gov.in) — select "Advance Tax" as payment type.

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Interest for Late Payment — Section 234B & 234C

Section 234B: Applies when advance tax paid is less than 90% of assessed tax. Interest = 1% per month on the shortfall from 1 April until assessment date.

Section 234C: Applies when individual installments fall short. Interest = 1% per month for 3 months on each installment deficit (1 month for last installment).

Terminology note: "FY 2025-26 / AY 2026-27" = Tax Year 2026-27 under the Income-tax Act, 2025.

Frequently Asked Questions

Who needs to pay advance tax?
Any individual whose total tax liability for the year exceeds ₹10,000 (after TDS) must pay advance tax. This includes salaried employees with other income (capital gains, rent, FD interest), freelancers, business owners, and self-employed professionals. Salaried employees with only salary income where employer deducts TDS are generally exempt.
What are the advance tax due dates for Tax Year 2026-27?
Four installments: 15 June 2026 (15% of tax), 15 September 2026 (45% cumulative), 15 December 2026 (75% cumulative), 15 March 2027 (100%). Senior citizens (60+) with no business income are exempt from advance tax.
What is the penalty for not paying advance tax?
Interest under Section 234B applies at 1% per month if advance tax paid is less than 90% of total tax. Section 234C charges 1% per month for shortfall in each installment (3 months per installment). Both are calculated on the deficit amount.
Is advance tax applicable for capital gains?
Yes. If you have capital gains during the year, you must include them in advance tax calculation. However, for capital gains arising after the last installment (e.g., in March), you can pay the entire tax by 31 March without Section 234C interest.
How to pay advance tax online?
Visit incometax.gov.in → e-Pay Tax → New Payment → Income Tax → Advance Tax (type 100). Select Tax Year, enter amount, and pay via net banking or UPI. Alternatively, pay via Challan 280 on NSDL portal. Keep challan number for ITR filing.

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