TDS Calculator – Calculate Tax Deducted at Source Online
A TDS calculator multiplies the payment by the TDS rate for its section, after checking the threshold and PAN. For FY 2026-27, common rates are 1% or 2% on contractors (194C), 10% on professional fees (194J), 2% on commission (194H), 10% on bank interest above ₹50,000 and 20% if PAN is missing.
Choose the payment type, enter the amount, and say whether the payee has a PAN. The tool checks the threshold, applies the rate, and shows the TDS amount and the net you should pay. Figures are for FY 2026-27 and follow the Income-tax Act, 2025 and Finance Act 2025 as published by the Income Tax Department. Always check the deducted amount in Form 26AS and AIS before you file your return.
What Is a TDS Calculator?
A TDS calculator tells you how much tax to deduct from a payment before you pay it, and how much the payee will receive. You give it the type of payment, the amount, who is being paid and whether they have a PAN. It returns the rate, the TDS and the net payment.
It works for payers (businesses, landlords, employers) and for payees who want to check what should have been cut. It does not file your TDS return and does not know your other payments unless you enter them. See our TDS return filing page for filing.
How to Use the TDS Calculator
Pick the payment, enter the amount and the payee's details, then read the result.
1
Choose the Payment Type
Salary, interest, rent, contractor, commission or professional fees.
2
Enter the Payment Amount
Leave GST out if it is shown separately on the invoice.
3
Select the Section
Select the section if the tool does not pick it.
4
Select the Deductee Type
194C has different rates for individuals and HUFs than for others.
5
Say Whether the Payee Has a Valid PAN
A missing PAN raises the rate.
6
Tick Senior Citizen for Interest, If It Applies
The threshold is higher for senior citizens.
7
Enter What You Have Already Paid This Payee
Enter what you have already paid this payee in the financial year, so the threshold is tested on the total.
Read the rate, threshold check, TDS and net payment. Then look at the Form 26AS note.
What Is TDS in Income Tax?
TDS is tax cut at the time of payment by the person who pays, and deposited with the government in the payee's name. The payee later claims it as credit when filing the return. It applies to salary, interest, rent, contractor payments, professional fees, commission and some other payments. The payer needs a TAN. See TAN registration.
Section 194 vs Section 393: What Changed From 1 April 2026
From 1 April 2026, the Income-tax Act, 2025 replaced the 1961 Act, and TDS rules sit in Section 392 for salary and Section 393 for other payments. Section 393 sets them out in tables. Old numbers such as 194C or 194J still work as everyday labels, and the calculator shows both.
Rates and thresholds were not reset by the new Act. They carry the changes made by Finance Act 2025, which raised several thresholds and cut some rates from FY 2025-26.
TDS Rates and Thresholds for FY 2026-27
Here are the main resident payments, as of 19 October 2026. Rates and thresholds are from Finance Act 2025 and the Section 393 tables.
| Payment | Old section / new reference | Rate | Threshold | Key condition |
|---|
| Salary | 192 / 392 | Slab rate (average) | Basic exemption and rebate | Depends on regime chosen |
| Bank interest | 194A / 393 Sl. 5(ii) | 10% | ₹50,000 a year (₹1 lakh for seniors) | Per bank, whole interest once crossed |
| Other interest | 194A / 393 Sl. 5(iii) | 10% | ₹10,000 a year | Not for banks or post office |
| Contractor | 194C / 393 Sl. 6(i) | 1% individual or HUF, 2% others | ₹30,000 single or ₹1,00,000 a year | Includes labour and job work |
| Commission or brokerage | 194H / 393 Sl. 1(ii) | 2% | ₹20,000 a year | Not on insurance commission |
| Rent, land or building | 194I / 393 Sl. 2(ii) | 10% | ₹6 lakh a year | Furniture and fittings too |
| Rent, plant or machinery | 194I / 393 Sl. 2(ii) | 2% | ₹6 lakh a year | |
| Rent by individual or HUF not under audit | 194-IB | 2% | ₹50,000 a month | Payer is not under audit |
| Professional fees | 194J / 393 Sl. 6(iii) | 10% | ₹50,000 a year | Also non-compete fees |
| Technical services, call centre | 194J / 393 Sl. 6(iii) | 2% | ₹50,000 a year | Film royalty also 2% |
| Director fees | 194J | 10% | No threshold | Not salary |
| Payments to partners by a firm | 194T | 10% | ₹20,000 a year | New from 1 April 2025 |
TDS on Salary
The employer deducts TDS on salary under Section 192 (now 392) at the average rate for your estimated tax. It depends on the regime you tell your employer you want and on your declared deductions. Use our income tax calculator to estimate it, and see salary calculator.
TDS on Interest Income
Banks deduct 10% once your interest from that bank in the year crosses ₹50,000 (₹1 lakh for senior citizens). Once it is crossed, tax applies to the whole interest, not just the excess. If your total income is below the taxable limit, you can give Form 15G (Form 15H for seniors) to avoid TDS.
TDS on Rent
The threshold for rent was raised to ₹6 lakh a year from ₹2.4 lakh in Finance Act 2025. Individuals and HUFs who are not under audit use the separate 194-IB rule at 2%. See our rent agreement page for the agreement side.
TDS on Contractor Payments
At 1% for individuals and HUFs and 2% for others, TDS applies when one payment crosses ₹30,000 or the year's total crosses ₹1 lakh. It covers work, labour, job work and manpower supply.
TDS on Professional Fees
Professional fees carry 10% above ₹50,000 in the year. Technical services carry 2%. Directors' fees carry 10% from the first rupee.
TDS on Commission and Brokerage
Commission and brokerage carry 2% above ₹20,000 in the year. It was 5% until 30 September 2024, and many pages still show 5%.
TDS Calculator Example
Enter these in the tool to see the same result.
Example 1: bank interest
A resident below 60 earns ₹80,000 of FD interest from one bank. The limit is ₹50,000, so it is crossed. TDS is 10% of ₹80,000, or ₹8,000, and the bank pays ₹72,000. If there is no PAN, the rate is 20% and TDS is ₹16,000. A senior citizen with the same ₹80,000 is under the ₹1 lakh limit, so TDS is nil.
Example 2: contractor
A company hires an individual contractor for ₹2,00,000, plus 18% GST of ₹36,000 shown separately. TDS under 194C is 1% of ₹2,00,000, or ₹2,000. GST is left out. Net payment is ₹2,00,000 + ₹36,000 − ₹2,000 = ₹2,34,000.
Example 3: professional fees
A business pays a freelance designer ₹1,00,000 plus ₹18,000 GST. The fee crosses ₹50,000, so TDS is 10% of ₹1,00,000, or ₹10,000. Net payment is ₹1,08,000.
Higher TDS Rate for Missing PAN
If the payee has no valid PAN, TDS is deducted at the higher of the section rate and 20%. So 1% on a contractor becomes 20%. Ask for the PAN before the first payment and check that it is valid. The separate higher-rate rule for non-filers (206AB) was removed by Finance Act 2025 from 1 April 2025.
How to Check TDS Using Form 26AS and AIS
Log in to the e-filing portal at incometax.gov.in and open Form 26AS and the Annual Information Statement (AIS). Form 26AS shows TDS deducted against your PAN, by deductor TAN, with amount and date. AIS adds more detail, such as interest and rent reported by others.
Check each row:
Is the deductor's TAN and name right?
Does the amount match the Form 16 or Form 16A?
Is the date and section right?
Is any income in AIS missing from your return?
If an entry is missing, ask the payer to file or correct their TDS return. See TDS correction.
How to Claim TDS Credit in ITR
Enter the TDS in the TDS schedules of your ITR, matching Form 26AS or AIS. Credit is allowed in the year the income is taxed, and only if it appears in your 26AS. Wrong TAN or amount means credit may be denied. If TDS is more than your tax, the excess comes back as a refund. If you hold Form 16 or 16A, keep it with your records. Get help from our ITR filing team, and see TDS certificate.
TDS vs TCS
TDS is tax cut by the person who pays. TCS is tax collected by the seller from the buyer at the time of sale. TDS is claimed as credit by the payee, and TCS by the buyer. TCS applies to certain goods, vehicles above a value limit and some overseas remittances.
| | TDS | TCS |
|---|
| Who acts | The payer deducts | The seller collects |
| When | At payment or credit | At sale |
| Who claims | The payee | The buyer |
| Typical examples | Salary, interest, rent, fees | Sale of certain goods, vehicles, overseas remittance |
FAQs
Find the section for the payment, check the threshold, pick the rate and multiply the payment by it. Leave out GST shown separately.
10% for professional services above ₹50,000 a year, and 2% for technical services.
₹50,000 a year, or ₹1 lakh for senior citizens. Above it, TDS is 10% on the whole interest.
1% for individuals and HUFs and 2% for others, above ₹30,000 for one payment or ₹1 lakh in the year.
No, if GST is shown separately. TDS is on the amount excluding GST.
2% above ₹20,000 in the year. It was 5% before 1 October 2024.
10% on land or building rent and 2% on plant or machinery rent, above the threshold. Check the official chart for the current rent threshold.
TDS is at the higher of the section rate and 20%.
By the 7th of the next month, and by 30 April for March.
Open Form 26AS and AIS on incometax.gov.in and match each entry with your Form 16 or 16A.
Yes, if TDS exceeds your total tax, claim it in your ITR and the excess is refunded.
It is still used as a label. The law now sits in Sections 392 and 393 of the Income-tax Act, 2025.