TDS Calculator
TDS for salary, interest, rent, fees and property, FY 2026-27
| Rule | Amount |
|---|---|
| Yearly total above (professional and technical fees counted separately) | ā¹50,000 |
| Director's fees (not salary): from the first rupee | Nil |
| Rate (professional) | 10% |
| Rate (technical) | 2% |
| Rate (director) | 10% |
| Rate without PAN | 20% |
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Tax estimate based on the rules described on this page, not tax advice. Rules change every year, so confirm with a chartered accountant or the Income Tax Department before you file or plan. Terms of use
How to Use
- Pick the Payment type (section) from the list: salary (192), interest (194A), contractor (194C), commission (194H), rent (194-I or 194-IB), professional fees (194J), property purchase (194-IA) or purchase of goods (194Q).
- Fill in the fields that appear for that section, such as This payment and the Total paid to this payee this year, the Rent per month, or the Sale price and Stamp duty (circle rate) value.
- Answer the extra questions where they apply: who pays the interest and whether the depositor is a senior citizen (194A), Contractor is an individual/HUF or a firm (194C), and the Type of fee (194J).
- The TDS to deduct, the TDS rate, the Amount taxed and the Net paid to payee update as you type, along with the higher TDS shown under Without PAN.
- Read the notes for the threshold that applied and how to deposit the tax, and the FY 2026-27 rules table for that section at the bottom.
What TDS is and who deducts it
Tax deducted at source (TDS) is income tax collected when money is paid, not later. The payer keeps back a percentage of the payment, deposits it with the government against the payee's PAN, and the payee claims it as credit in their return. Employers deduct it from salary, banks from FD interest, businesses from fees and rent, and anyone buying a flat worth ā¹50 lakh or more from the price. This TDS calculator shows the amount for the common sections under FY 2026-27 rules.
The new Act from 1 April 2026
From 1 April 2026 the Income-tax Act, 2025 replaced the 1961 Act. TDS on salary is now section 392 and all other TDS sits in the tables of section 393, with new form numbers (Form 16 is now Form 130). The rates and thresholds were carried over from the 1961 Act as revised by Budget 2025, so people still refer to the old section numbers, and the calculator uses them too. Budget 2026 made one change that matters here: supply of manpower now counts as contract work, so it attracts 1% or 2% instead of 10%.
TDS rates and thresholds, FY 2026-27
| Payment (old section) | Threshold | Rate |
|---|---|---|
| Salary (192) | Taxable salary | Slab rates, averaged |
| Interest from a bank, co-op bank or post office (194A) | Above ā¹50,000 a year; ā¹1,00,000 for senior citizens | 10% |
| Interest from others (194A) | Above ā¹10,000 a year | 10% |
| Contractor, manpower supply (194C) | Above ā¹30,000 once or ā¹1,00,000 in the year | 1% individual/HUF, 2% others |
| Commission or brokerage (194H) | Above ā¹20,000 a year | 2% |
| Rent by businesses (194-I) | Above ā¹50,000 a month | 10% building, 2% machinery |
| Rent by individuals not under audit (194-IB) | Above ā¹50,000 a month | 2% |
| Professional fees (194J) | Above ā¹50,000 a year | 10% |
| Technical services (194J) | Above ā¹50,000 a year | 2% |
| Buying property (194-IA) | ā¹50 lakh or more | 1% |
| Purchase of goods (194Q) | Above ā¹50 lakh a year from one seller | 0.1% on the excess |
If the payee hasn't given a PAN, TDS is deducted at 20% (or twice the normal rate, if that's higher), 5% for purchase of goods, and for rent paid by individuals 20% but no more than one month's rent.
Three examples
- Freelance fees: a company pays a CA ā¹60,000 for an audit and nothing else in the year. The year's total crosses ā¹50,000, so it deducts 10% (ā¹6,000) and pays ā¹54,000.
- House rent: you pay ā¹60,000 a month for a flat. Since rent is above ā¹50,000 a month, you deduct 2% of the year's rent, ā¹14,400, once, from March's rent (or the last month of the tenancy). You don't need a TAN.
- Buying a flat: for a ā¹75 lakh flat you deduct 1%, ā¹75,000, pay the seller ā¹74,25,000 and file the challan-cum-statement within 30 days of the month end. If the stamp duty value is higher than the price, 1% is on that value.
How salary TDS is worked out
Your employer estimates your tax for the whole year under the regime you chose, using your declarations, adds 4% cess and divides it over the months left. The calculator does the same with the FY 2026-27 slabs: under the new regime, salary up to ā¹12.75 lakh has no tax because of the ā¹75,000 standard deduction and the section 87A rebate.
Tips
- TDS isn't an extra tax. Check Form 26AS or your AIS to see that it was deposited, then claim it in your return.
- If your income is below the taxable limit, give Form 15G (Form 15H at 60 or older) to the bank to avoid TDS on interest.
- Thresholds are per payee per year. Count every payment to the same person, not just this one.