TDS Calculator

Tax deducted at source (TDS) is tax the payer cuts from certain payments and deposits with the government on your behalf. From Tax Year 2026-27 the Income-tax Act, 2025 puts all non-salary TDS in one section, Section 393, with the same rates and thresholds as 2025-26.

For rent, enter the monthly rent. For others, the total for the year (or the single payment).
Payee is
Senior citizen?
PAN given to the payer?
Results update as you type.

TDS to deduct

₹12,000

at 10%

Amount paid after TDS
₹1,08,000
Rate
10%
Threshold
₹50,000 a year

About this calculator

Choose the type of payment and enter the amount. The calculator checks the threshold, applies the rate, and shows the amount after TDS.

How to use it

  1. Choose the type of payment.
  2. Enter the amount (monthly for rent).
  3. Choose the payee type, senior citizen status and whether PAN was given.

The formula

TDS = amount × rate, when the amount crosses the threshold
rate
set for each type of payment; 20% if PAN is not given
threshold
the amount below which no TDS is deducted

Worked example

₹1,20,000 of professional fees in a year

  1. Above the ₹50,000 threshold, so TDS applies at 10%.
  2. TDS = ₹12,000; the professional receives ₹1,08,000.
  3. The TDS appears in their tax statement and counts against their tax.

What the result means

TDS is not an extra tax: the payee claims it against their total tax when filing the return.

Assumptions

  • Resident payee.
  • Rates and thresholds for Tax Year 2026-27.

Limitations

  • Lower-deduction certificates and Form 15G/15H declarations are not considered.
  • TDS on salary works differently; use the income tax calculator.

Frequently asked questions

What is the TDS threshold on FD interest?

₹50,000 a year per bank, or ₹1,00,000 for senior citizens.

When is TDS deducted on rent?

When rent exceeds ₹50,000 in a month: 10% by businesses, 2% by individuals not liable to audit.

What if I do not give my PAN?

TDS is generally deducted at 20%, or the normal rate if higher.

For information only. Tax results depend on the law in force, the tax period and your circumstances, and rates are revised from time to time. This is not tax advice. Please confirm the applicable rate and treatment with a qualified professional or the official notifications.

Last reviewed on 1 October 2026. Found a mistake? Tell us.