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TDS Calculator

Tax Deducted at Source (TDS) means the person making a payment, such as a company paying a freelancer or a tenant paying rent above a limit, deducts tax before paying and deposits it with the government. The rate depends on the type of payment.

Last reviewed:

₹

Amount credited or paid, before TDS and excluding GST shown separately on the invoice.

TDS to deduct
₹10,000
TDS rate
10%
Section
194J
Net amount payable
₹90,000
No TDS up to
₹50,000 (per year)
  • Rates are FY 2025-26 rates (Finance Act 2025). Lower-deduction certificates, surcharge on non-residents and recent changes are not included. Check incometax.gov.in for the current rate.

Pick the nature of payment, enter the amount and see how much TDS is deducted and what the receiver gets. The rates here are for payments to residents, for FY 2025-26.

How to use this calculator

  1. Choose the nature of payment, such as professional fees or rent.
  2. Enter the payment amount.
  3. Say whether the receiver has a valid PAN.
  4. Read the TDS, its rate and the net amount payable.

Formula and variables

TDS = Payment × Rate (if the payment is above the threshold) No PAN: rate = higher of 2 × rate and 20%

  • Rate - the percentage fixed for that type of payment.
  • Threshold - the amount up to which no TDS is deducted.

From 1 April 2026 the Income-tax Act, 2025 replaces the old section numbers. The rates here are shown with the earlier section numbers that most people still recognise.

Worked example

A company pays a consultant ₹1,00,000 in professional fees. The consultant has a PAN.

Inputs and results for the worked example
Payment and nature₹1,00,000, professional fees
PANAvailable
TDS rate10%
TDS deducted₹10,000
Net amount paid₹90,000
  1. Professional fees are above the ₹50,000 threshold, so TDS applies.
  2. TDS = 10% of ₹1,00,000 = ₹10,000.
  3. The consultant receives ₹90,000 and can claim the ₹10,000 as credit when filing returns.

What changes the result

  • Nature of payment. Each type of payment has its own rate and threshold.
  • PAN. Without a valid PAN, TDS is deducted at a higher rate.
  • Thresholds. Most thresholds are cumulative over the financial year, not per payment.
  • Residency. Payments to non-residents follow different rules.

Benefits and practical uses

  • Know how much to deduct and deposit.
  • See what the receiver will actually get.
  • Check the effect of a missing PAN.

Assumptions and limitations

  • Payments to residents only.
  • The rates and thresholds in the tool are from secondary summaries of FY 2025-26 rules and may have changed. Verify on incometax.gov.in.
  • Lower or nil deduction certificates and surcharge are not modelled.
  • GST on the invoice, if separately shown, is not included in the amount.

Frequently asked questions

What is TDS?

Tax deducted at source: tax withheld by the payer and deposited with the government on behalf of the receiver.

Can I claim TDS back?

Yes. The deducted tax is credited to the receiver's PAN, shown in Form 26AS and the annual information statement, and adjusted against the final tax. Excess is refunded.

What if the receiver has no PAN?

TDS is deducted at the higher of twice the normal rate and 20%.

When is TDS not deducted?

When the payment is within the threshold for that section, or when the receiver gives a valid lower or nil deduction certificate.

Is TDS deducted on GST?

If GST is shown separately on the invoice, TDS is generally on the amount excluding GST. Check the latest circulars.

Where do I deposit TDS?

Through the Income Tax Department's e-payment system. Due dates and returns are also on incometax.gov.in.

References

Page last reviewed on . This calculator gives estimates for planning only; it is not financial advice and not an offer from any lender.