TDS Calculator and Common Rate Finder — FY 2026–27
Reviewed by Finin2min Editorial Desk · Last reviewed 11 August 2026
Estimate TDS for selected common resident payments with editable rates, thresholds and threshold-base logic.
Calculate TDS for common resident payments
Calculation basis
Contractor payments use separate ₹30,000 single-payment and ₹1 lakh annual triggers. Rent uses ₹50,000 per month or part. Cumulative withholding is reconciled with TDS already deducted.
TDS (Tax Deducted at Source) rates and thresholds vary by the nature of payment — salary, rent, professional fees, property purchase, commission and more each have their own section, rate and threshold. This calculator applies the correct rate and threshold for the payment type selected, and is date-aware for the Income-tax Act, 2025 transition where the underlying rule changed around 1 April 2026.
Frequently Asked Questions
Why do different payments have different TDS rates?
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TDS rates and thresholds are set section-by-section in the Income-tax Act based on the nature of the payment and the payee category — for instance, property purchase (Section 194-IA) is 1% above a ₹50 lakh threshold, while rent by individuals (Section 194-IB) is 2% above ₹50,000/month. There is no single universal TDS rate.
Who is responsible for deducting TDS — payer or payee?
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The payer (the person making the payment) is responsible for deducting TDS and depositing it with the government, then issuing a TDS certificate (like Form 16 or Form 16A) to the payee, who claims credit for it against their final tax liability.
What happens if TDS is deducted but not deposited on time?
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Late deposit of already-deducted TDS attracts interest at 1.5% per month under Section 201(1A), and can also trigger disallowance of the underlying expense in the deductor's own income computation until the TDS is actually deposited.
Source and review trail
Use the current official instrument, portal or regulator publication before acting.
Section 194T (FY 2025–26) / section 393(3), any-person table, serial 7 (from 1 April 2026). Demonstrates ordinary PAN rate and cumulative ₹20,000 trigger; not a replacement for the full TDS rate finder.
Enter a case to see the calculation and evidence checks.
Legal / financial disclaimer: Estimation and evidence-screening tool only. Verify operative primary law, exceptions, notifications, original filings and professional advice before relying on any number; this section does not submit a return or claim ITC.
Methodology, assumptions and sources
Scope: Computes the TDS amount deductible on a payment, based on the applicable Income-tax Act section, current rate and threshold for the FY selected.
Calculation logic
Identify the applicable TDS section based on the nature of payment selected (e.g., salary, rent, professional fees, contractor payment, interest, commission).
Check the payment amount against that section's threshold — TDS applies only where cumulative payment exceeds the threshold prescribed for that section (thresholds and rates vary by section and payee category).
Apply the applicable rate for the section and payee type (resident/non-resident, individual/HUF vs other, with or without PAN — a higher rate under Section 206AA applies where PAN is not furnished) to compute the TDS amount.
Inputs and assumptions
Rates and thresholds applied follow the Finance Act provisions in force for the FY selected — several TDS rates and thresholds have been revised over recent years, so the FY selection materially affects the result.
A higher TDS rate under Section 206AB applies to specified non-filers of returns for the preceding relevant years — the calculator applies this only where the user indicates the payee is a specified non-filer.
Exclusions and edge cases
Does not cover TCS (tax collected at source) provisions — those are addressed by other, TCS-specific tools on this site where applicable.
This is a common-scenario rate finder; certain payment types have additional conditions (e.g., 194-IA for property purchase has its own threshold logic) that the calculator applies via section-specific rules, but highly unusual fact patterns should be verified against the exact section text.