TDS Calculator
Work out the TDS to deduct on a payment to a contractor, professional, landlord or commission agent, with the section, rate and threshold for each. Free, in your browser.
How TDS on a payment is calculated
TDS is a percentage of the payment, but only once the payment or the year's total to that payee crosses the threshold for the section. The rate depends on the section and on whether the payee has given a PAN.
- Choose the nature of the payment, which sets the section and rate
- Enter the amount excluding GST when GST is shown separately on the invoice
- Enter the total paid to the same payee in the financial year, including this payment
- TDS is rounded to the nearest rupee
Common TDS sections, rates and thresholds
Under the Income-tax Act, 2025, which applies from 1 April 2026, these deductions sit in the TDS table of section 393. The familiar section numbers are used below. Commonly applied rates and thresholds for FY 2026-27:
- 194C contractors: 1% for individuals and HUF, 2% for others, above ₹30,000 a payment or ₹1,00,000 a year
- 194H commission or brokerage: 2%, above ₹20,000 a year
- 194J professional fees: 10%, and technical services or call centre: 2%, above ₹50,000 a year
- 194I rent: 2% for plant and machinery, 10% for land, building and furniture, when the monthly rent is above ₹50,000
- 194A interest: 10%, above ₹50,000 a year from a bank or post office (₹1,00,000 for senior citizens) and ₹10,000 from other payers
- 194D insurance commission: 2% if the payee is not a company and 10% if it is, above ₹20,000 a year
- 194Q purchase of goods: 0.1% on the amount above ₹50 lakh in the year
- 194T partner remuneration and interest: 10%, above ₹20,000 a year
What if the payee has no PAN
If the payee does not furnish a PAN, TDS is deducted at the higher of the normal rate and 20%, and at 5% under section 194Q. Tick the option to see that figure.
Check the current rules before you deposit
A lower-deduction certificate or a new notification can change the rate or threshold, and the section numbers in your return follow the Income-tax Act, 2025 table. Treat this as an estimate and confirm against the latest rules or with your accountant before you deduct and deposit.
Frequently asked questions
- Is TDS deducted on the amount with GST or without?
- If GST is shown separately on the invoice, TDS is deducted on the amount excluding GST. If it is not shown separately, TDS applies to the full amount.
- What is the TDS rate for professional fees?
- 10% under section 194J for professional fees, and 2% for technical services and call centre payments, once the payment crosses ₹50,000 in the year.
- What is the TDS rate on rent?
- 2% on rent of plant and machinery and 10% on rent of land, building or furniture, once the monthly rent to one landlord is above ₹50,000.
- Does every payer have to deduct TDS?
- No. Individuals and HUF who are not required to get their accounts audited are generally exempt from deducting under sections like 194C, 194H, 194J and 194I, though separate rules such as 194M and 194-IB can apply. Companies, firms and audited individuals must deduct.
- Does this calculator file or deposit TDS?
- No. It only estimates the amount to deduct. The deduction, deposit and quarterly return still have to be done on the tax portals.