TDS Calculator – Calculate Tax Deducted at Source

FY 2025–26 (AY 2026–27). Resident payees; assumes the payer is already liable under the selected TDS section. Rent here is Section 194-I, not the separate rules for individual tenants under 194-IB. Exemption certificates, GST and nonresident payments are excluded.

Calculate TDS on salary, interest, rent, professional fees, and other income sources.

Income type

Annual total amount ₹50000

Bank depositor age

Contractor recipient

Largest single payment in the year

PAN available

TDS Rate0%

TDS Amount₹0

Amount after TDS₹0

Important:

Rates may vary based on specific conditions.

TDS rates used for FY 2025–26

Payment	With PAN	Without PAN	Threshold
Bank FD/RD interest	10%	20%	₹50,000/year; ₹1 lakh for senior citizens
Land/building rent, 194-I	10%	20%	₹50,000/month
Professional fees, 194J	10%	20%	₹50,000/year
Commission/brokerage, 194H	2%	20%	₹20,000/year
Contractor, 194C	1% individual/HUF; 2% other	20%	₹30,000 single payment or ₹1 lakh/year

Amounts must exceed the applicable threshold. Once applicable, TDS is calculated on the covered amount, not just the excess. Enter annual aggregate payments to the same payee; for rent, enter one month's rent. Contractor results estimate annual TDS and are not instructions for adjusting an individual instalment.

Examples

Bank interest of ₹60,000 for a depositor below age 60 produces ₹6,000 TDS with PAN. Professional fees of ₹60,000 produce ₹6,000 TDS. Commission of ₹50,000 produces ₹1,000 TDS. Monthly rent of ₹60,000 under Section 194-I produces ₹6,000 TDS for that month.

TDS and final income tax

TDS is a tax credit, not your final liability. Reconcile it with Form 26AS and the applicable tax return. Salary TDS needs salary, deductions, regime and amounts already withheld, so this payment calculator does not report a zero salary-tax result.

Official TRACES FY 2025–26 rate chart and Income Tax Department rates. Payer eligibility, payment category and certificates can change the result.