TDS Calculator
Choose the kind of payment — see the section, the threshold, the rate and the amount to deduct.
Your result appears here after you press Calculate.
Indicative calculation for informational purposes only. Tax liability depends on applicable law, taxpayer circumstances and the relevant financial year. Please verify the result before filing.
About this TDS calculator
There is no single TDS rate. The tax to deduct depends on the section that applies, the nature of the payment, who is being paid, whether the payee has given a PAN and the rules in force on the date of payment.
This calculator starts from the nature of the payment. For each one it knows the section, the rate, the threshold and how that threshold is tested — per payment, per month or on the total for the year — and tells you whether tax has to be deducted, how much, and what the payee receives.
The rule sets available are FY 2025-26 and FY 2026-27. For payments from 1 April 2026 the provisions sit in the Income-tax Act, 2025; the earlier section numbers are shown alongside.
How the calculation works
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Find the category
The nature of the payment decides the section, the rate and the threshold.
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Test the threshold
Some thresholds look at the single payment, some at the month, and most at everything paid to the same payee in the financial year. That is why the calculator asks what you have already paid.
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Pick the rate
Where the rate depends on the payee — an individual or HUF, or a company or firm — the calculator asks. If the payee has not given a valid PAN, the higher rate applies.
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Work out the deduction
TDS = amount liable × rate. The payee receives the payment less the TDS.
Rate chart the calculator uses
| Nature of payment | Earlier section | Rate | Threshold |
|---|---|---|---|
| Interest on bank, co-operative bank or post office deposits | 194A | 10% | More than ₹50,000 in the year (₹1,00,000 for senior citizens) |
| Interest other than bank or post office deposits (loans, company deposits) | 194A | 10% | More than ₹10,000 in the year |
| Dividend paid by an Indian company | 194 | 10% | More than ₹10,000 in the year |
| Payment to a contractor or sub-contractor | 194C | 1% / 2% | One payment above ₹30,000 or more than ₹1,00,000 in the year |
| Commission or brokerage | 194H | 2% | More than ₹20,000 in the year |
| Insurance commission | 194D | 2% / 10% | More than ₹20,000 in the year |
| Rent of land, building or furniture | 194-I | 10% | More than ₹50,000 a month |
| Rent of plant, machinery or equipment | 194-I | 2% | More than ₹50,000 a month |
| Rent paid by an individual or HUF who is not liable to tax audit | 194-IB | 2% | More than ₹50,000 a month |
| Fees for professional services | 194J | 10% | More than ₹50,000 in the year |
| Fees for technical services | 194J | 2% | More than ₹50,000 in the year |
| Purchase of immovable property (other than agricultural land) | 194-IA | 1% | ₹50,00,000 or more per transaction |
| Purchase of goods from a resident seller | 194Q | 0.1% | On the amount above ₹50,00,000 in the year |
| Contract, commission or professional payment by an individual or HUF not liable to tax audit | 194M | 2% | More than ₹50,00,000 in the year |
| Salary, remuneration, commission, bonus or interest paid by a firm to a partner | 194T | 10% | More than ₹20,000 in the year |
| Benefit or perquisite given in the course of business or profession | 194R | 10% | More than ₹20,000 in the year |
| Winnings from a lottery, crossword puzzle, card game or other game | 194B | 30% | More than ₹10,000 per transaction |
| Net winnings from online games | 194BA | 30% | No threshold |
Where two rates are shown, the first is for a payee who is an individual or HUF and the second for other payees. From 1 April 2026 these provisions sit in Section 393 of the Income-tax Act, 2025; the earlier section numbers are shown because most people still know them by those. Without a valid PAN the rate is higher — usually 20%.
Figures last checked on 3 October 2026. Tax rules change — the year and rule set used are shown with every result.
What this calculator does not cover
- Salary is not included: tax on salary is deducted at the employee's average rate of income tax for the year. Use the Income Tax Calculator for that.
- Payments to non-residents follow different rates and tax treaties, and are not covered.
- Lower or nil deduction certificates, Form 15G or 15H declarations and exempt payees are not considered.
- TCS (tax collected at source) is a separate set of provisions and is not calculated here.
- Interest and fees for deducting or depositing TDS late are not shown.
TDS returns and compliance
Deducting the right amount is the first step. It then has to be deposited, reported in the quarterly return and reflected in the payee's tax credit. We handle the returns, corrections and certificates.
TDS Return Filing Income Tax Notice Reply