TDS calculator FY 2026-27
Pick the payment and enter the amount to see whether TDS applies, at what rate, and how much to deduct, with the new section 393 references. Nothing you enter leaves your browser.
TDS calculator
Payments to residents, FY 2026-27. Salary is computed differently and is not covered here.
Rates and thresholds from our TDS rate chart for FY 2026-27. A lower-deduction certificate, a Form 121 declaration (formerly 15G or 15H) or a treaty claim can change the answer. Need the TDS return filed?
Quick answer
TDS applies when a payment crosses its threshold: ₹50,000 a year for professional fees (10%), ₹30,000 a payment or ₹1 lakh a year for contractors (1% or 2%), ₹50,000 a month for rent (10% or 2%). Without the payee’s PAN the rate is 20% or the normal rate if higher. From 1 April 2026 all of these sit in section 393 of the Income-tax Act, 2025.
Rates and thresholds used
| Payment | Old section | Threshold | Rate |
|---|---|---|---|
| Professional fees | 194J | ₹50,000 a year | 10% |
| Fees for technical services or call centre | 194J | ₹50,000 a year | 2% |
| Director fees (not salary) | 194J | None | 10% |
| Payment to a contractor | 194C | ₹30,000 a payment or ₹1 lakh a year | 1%; 2% for non-individual payees |
| Commission or brokerage | 194H | ₹20,000 a year | 2% |
| Rent of land, building or furniture | 194-I | ₹50,000 a month | 10% |
| Rent of plant and machinery | 194-I | ₹50,000 a month | 2% |
| Rent paid by an individual or HUF not under tax audit | 194-IB | ₹50,000 a month | 2% |
| Purchase of property from a resident | 194-IA | ₹50 lakh price | 1% |
| Contract or professional payments by an individual or HUF not under tax audit | 194M | ₹5 lakh a year | 2% |
| Interest from a bank, co-operative bank or post office | 194A | ₹50,000 a year; ₹1 lakh for senior citizens | 10% |
| Interest from anyone else (not securities) | 194A | ₹10,000 a year | 10% |
| Interest on securities | 193 | ₹10,000 a year | 10% |
| Dividend | 194 | ₹10,000 a year | 10% |
| Income from mutual fund units | 194K | ₹10,000 a year | 10% |
| Salary, commission, bonus or interest paid by a firm to a partner | 194T | ₹20,000 a year | 10% |
| Business benefit or perquisite | 194R | ₹20,000 a year | 10% |
| Insurance commission | 194D | ₹20,000 a year | 2%; 10% for non-individual payees |
| Premature PF withdrawal | 192A | ₹50,000 a year | 10% |
| Compensation on compulsory acquisition of land | 194LA | ₹500,000 a year | 10% |
| Lottery, game show or horse-race winnings | 194B/194BB | ₹10,000 a transaction | 30% |
| Purchase of crypto or other virtual digital assets | 194S | ₹50,000 for individuals and HUFs without business income; ₹10,000 for others | 1% |
Thresholds count payments to the same person in the financial year. When a payment takes the year past the limit, TDS is due on the earlier payments too, which the calculator includes.
After you deduct
Deposit the tax by the 7th of the next month (30 April for March deductions), file the quarterly statement in Form 140 (formerly 26Q) by 31 July, 31 October, 31 January and 31 May, and issue Form 131 (formerly 16A) to the payee. Buyers of property, individuals paying high rent and individuals covered by the old 194M use Form 141 instead and need no TAN. See TDS due dates and the new form numbers.
Keep this on your desk.
Compliance calendar FY 2026-27 (PDF)
Every MCA, GST, income-tax, PF and ESI due date from April 2026 to March 2027 on one page, with the extended audit dates.
Compliance calendar for Google or Outlook (.ics)
The same dates as calendar reminders: import once and every deadline appears in your calendar.
Frequently asked questions
What is the TDS rate on professional fees for FY 2026-27?
10% once payments to the person cross ₹50,000 in the year; 2% for fees for technical services and call centres. These are now in section 393 of the Income-tax Act, 2025 (formerly 194J).
What is the TDS rate if the payee has no PAN?
20%, or the normal rate if that is higher. A payee who gives a PAN after the deduction cannot get the excess refunded by you; it is claimed in their return.
When does TDS on rent apply?
Above ₹50,000 a month: 10% for land, buildings and furniture, 2% for plant and machinery. An individual or HUF not under tax audit deducts 2% once a year and pays it in Form 141 without a TAN.
By when must TDS be deposited?
By the 7th of the following month, and by 30 April for deductions made in March. Deductions reported in Form 141 are paid with the form, within 30 days from the end of the month.
Is surcharge or cess added to TDS for residents?
No. For payments to residents other than salary, TDS is at the plain rate. Surcharge and cess apply to TDS on salary and to most payments to non-residents.